BELFAST & LISBURN WOMENS AID
IA COMPANY LIMITED BY CVUARANTEEI
YEAR ENDED JI MARCH 2023
BELFAST & LISBURN WOMEN'S AID
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2023
Regisiered wilh ihe Chariiy Commission for Norih¢rn IrL'laNJ NICI 06099
Company regisirntion number N1020807
HMRC relirLncL number XT32.5.5

BELFAsf & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
CONTENTS
Page
General Information
Directors, Report
Auditors, Report
18
Statement of Financial Activilies (including income and expenditure account)
24
Balance Sheet
25
Statement of Cash Flows
26
Notes to ihe Financial Statements
27
The following pages do not form part of the financial statements
Schedules to income and expenditure account
55-57

BELFAST & LISBURN WOMEN'.5 AID
(A COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
GENERAL INFORMATION
Registered with The Charity
Commission for Northern Ireland
NIC 106099
Company Registration Number
N1020807
HMRC Reference Number
XT3255
Directors
A Bradley -Treasurer (resigned 8 June 2022)
G Clarke Chair
(resigned 9 August 2023)
T KIm￿r
(resigned 10 August 2022)
N Gallagher
R McAdam -New Chair (appointed 9 August 2023)
K Douglas
K Mooney
R Harrison
D Carville
C Conway
J Downing
S Finnegan
(resigned 27 June 2023)
(appointed Trea8urer 8 June 2022 and
resigned 14 December 2022)
(appointed Treasurer 1411212022)
T Kennedy
Chief Executive Offjcer
Kelly Andrew5
Registered office
30 Adelaide Park
Belfast
BT9 6FY
Auditors
GMCG BELFAST
Alfred House, 19 Alfred Street
Beifasl, BT2 8EQ
Solicitor
Flynn and McGettrick
I Sl Floor, 9 Clarence Streel
Belfast, BT2 8DX
Main Bankers
Ulster Bank Limited
93 Univepoity Road
Belfast, BT7 1 NG
Investment Managers
Evelyn Partner
32-38 Linenhall Street
Belfast, BT2 8BG

BELFAST & LISBURN WOMEN'S AID
(A COMPANY LIMITED BY GUARANTEEI
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT
The directors preseni iheir report and the audited accounts for the year ended 31 March 2023.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Belfast & Lisburn Women's Aid is a registered charity with the Charity Commission for Northern
Ireland, NIC 106099, and a company limited by guarantee, registered in Northern Ireland, Nl 020807.
The organisation was founded in 1975 and in 1987 was established under a Memorandum of
Association, amended April 2023. which eslablished the objecls and powers of the Chariiable Company
and is governed under its Articles of Associalion. We are also a member of ihc Wotnen's Aid
Federation Northern Ireland (WAFNI) and a represenlaiive from our Trusiee Board is invited io sit on
Ihe WAFNI board. This promotes effective communication across the organisalion and ensures a
regional commitmen¢ to the slralegic direction of Women's Aid in Northern Ireland.
Reference and administrative details
The registered name of the charity is Belfast & Lisburn Women's Aid, charity regis(ration number.. NIC
106099, company number: N1020807 and HMRC reference number XT3255.
Registered office
30 Adelaide P&rk. Belfast. BT9 6FY.
Chief Executive Officer
Kelly Andrews
GMCG BELFAST, Charlered Accounlanls & Slaiulory Audilor
Alfred House, 19 Allred Sireel, Belfasl, BT2 8EQ
Ulsier Bank Limil¢d, 91 Univewsiiy Road, Belfasi, BT7 ING
Flynn and McGeiirick. ISI Floor, 9 Clarence SireLI, Belfosl, BT2 8DX
EvLlyn Parlners, 12-38 Linenhall Sireei, BL'llasi, BT2 8BG
Auditor
Bankers
Solicitors
Investment managers
Directors and Trustees
The Directors of the Company, during the year are listed below, and are al.$0 charity twslees for the
purpose of charity law and under Company's Articles are known as members of the Trustee Board. The
Board comprises of not less than 3 and a maximum of 12 members who meel every month and are
responsible for the strategic direction and policy of the charity. Under the requiremcnls of the
Memorandum and Articles of Association ihe Direciors are elected to serve for a period of 3 years, after
which ihey musi be re-elected al 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 3 years
although they are reappointed annually ai ihe AGM.
The Iruslees who have served during the year were as follows:
A Bradley Treasurer
(resigned 8 June 2022)
G Clarke Chair
(resigned 9 August 2023)
T Kimber
(resigned 10 August 2022)
N Gallagher
R McAdam -New Chair (appointed 9 August 2023)
K Douglas
K Mooney
R Harrison
D Carville
C Conway
J Downing
S Finnegan
T Kennedy
(resigned 2710612023)
(appoinled Treasurer 8 June 2022 and resigned 14 December 2022)
(appointed Treasurer 14 D￿ernber 2022)

BELFAST & LISBUILY WOMEN'S AID
IA COMPANY LIL¥IITED BY CUARANTEEI
YEAR ENDED 31 ￿(ARCH 2023
DIRECTOR'S REPORT (CONTINUED)
Dlrectors and Trustees (conlinued)
During 2022123. there were Iwo new appoiniments at the end of the year. the Chair remained throughout
Ihe year and lh￿¢ resignalions from ihe Board during ihe year.
Board members participate in subacommitlees, which meet regularly to ensure thai operational policies,
procedures and systems incorporate sound management and financial controls in keeping with current
bes¢ prac¢ice. All recommendations made by the sub-committees are subjecl to ratificlition by the Board
in accordance with documented procedure.
Organisational Structure
The sub-committees are as follows:
Finance Committee IFC) To supporl the achievemenl of the strategic objectives and
operaiional largets, Ihe FC has responslbiliiy for ensuring the effeclive and efficieni use of
Belfabt & Lisburn Women's Aid financial and other resources. In particular (he FC ensure.%
that, the intrnal controls and ihe financial management systems are adequale lo discharge
corporate governance responsibilities. there is effeclive and efficient planning, conirolling.
moniloring and repnrting of resouw¢s; full Complianie wilh inlernal policies and procedures
and applicable accounting policies and regulations are adhered to. The FC is chaired by the
Treasurer and allended by olher members of ihe Trustee Board.
Human Resources Committee (HRC) - The HRC review employment related issues and
make recommendations on employment related decisions such as Contracts of Employmeni
and changes to internal Policies and Procedures. Members may also participate in recruitment
of staff and participate in disciplinarylgrievance proceedings as required.
Governance and Risk Committee (GRC) - The GRC provide governance oversight and
SCTUtinise risk rnanagemenl and compliance. Regularly review the slruclure, size and
composition of the Board of Trustees and its committees and make recommenda(ions 10 the
Board with regard to any chang¢s. Review Ihe sknlls, knowledge and experience on the Board
of Trus(ees and identify any gaps lo be filled. Ensure the effecliveness of the charitable and
corporate governance arrangemenls and that they are compliant with chariiy and company law.
Ensure ihe Board receive suitable training on govemance, issues including safeguards in respect
of conflicts of interest and eligibility of candidates to takc officc as Truslees. Regularly review
Ihe major governance risks for Belfast and Lisbum Women's Aid. Annually review and assess
the adequacy of Belfast and Lisburn Women's Aid's Corporate Governance policies and
practices and recommend to the Board any changes considered and recommend to the Board
appropriaie changes. Review and manage the process by which an evaluaiion of the Board and
ils COTnmittee5 is conducted. Al a tninimum the Board shall conducl a biennial assessment of
its own perforn)ance and compliance with relevant provisions and from lime io lime seek an
evaluation by an external evaluator.
On occasion ihe Board also has the powers to set up ad-hoc time limited sub<ommittees for a particular
purpose should the need arise. The Trustees of Belfasl & Lisburn Women's Aid adhere to the Code of
Good Governance, the Slandard5 for governance in the sector, which sels out rhe principles and practices
of good governance for the boards of voluntary and community organisations.
The Trustees and Board are the custodians of Belfast & Lisburn Women's Aid vision, mission and
values; they approve stralegy. struclure. annual plans and budgets and ensure Ihe organisalion is
effective and accountable. A scheme of delegation is in place and day to day responsibility for the
delivery of services in line with approved plans and budgets rest with the Chief Executive Officer.
supported by members of the senior managemeni ieam. The Chief Executive o￿l¢er and senior
managetnen( slaff regularly atlend Board meetings but have no voting rights.

BELFAsf & LISBURN WOMEN'S AID
IA COMPANY LThirrED BY GUARANfEE}
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
Organlsational Strueture (contiftu¢d)
The senior management ￿aM comprised of: Kelly Andrews (Chief Executive Officer), Liz Johnston
(Finance Manager), Diane Forsythe (Finance Manager - resigned June 2022), Lesley-Anne Hamilton
(Finance Manager - resigned December 2022} Judiih Linton (Personnel & Adminislralion Manager),
Nttlle Collins. Liz Brogan, Siobhan Graham (Area Managers) and Harriet Long (Children's and Young
People Services Manager).
PUBLIC BENEFIT STATEMENT
The Board of Belfast & Lisburn Women's Aid confirni that they have had due regard for the guidance
produced on public benefit by the Charity Commission for Northern Ireland and are pleased lo report
that during the year ihe charitable company has conlinued to provide public benefits through the
programmes and services we offer. In particular, the direclors consider how planned activities will
contribute to the aims and objectives they hav¢ set oul.
OBJECTIVLS AND ACTIVITIES
The Objects of the Charity. for the benefit of the public, are specifically reslricted to the following..
l ) To relieve distress and suffering by the provision of safe temporary accommodation for women
and their children, young people and vulnerable adull dependenls who are. or have been,
experiencing domestic, sexual or gender-based violence or abuse.,
2) To relieve distress and suffering experienced by women and iheir Children, young people and
vulnerable adult dependents by providing andlor promotin8 a range of support services such as
inforniation, advice c¢nlres, confidential services, counselling. outreach. court support, Iraining
and advocacy;
3) To relieve those in need by the provision of inforniation and advice for ihose alfected by
domestic, sexual or gender-based violence or abuse and refe￿al io relevant support agencies;
4) To advance education on violence againsl women and girls, including trafficking and
exploilalion, and ils effecls, and to relieve Ihose in need by promoting lis prevention and the
proiection of Ihose affected;
5) To advance education on domestic, sexual and gender-based violence and abuse and their
effecls. and io advocate for and to relieve those in need by promoting their prevenlion and ihe
proteclion of those affected;
6) 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, impaimient or nullification of
enjoyment of their human rights and fundamental freedoms.
Belfast & Lisburn Women's Aid provides a ran8e of accomm(xlation and support serviees lo women
and children who have experienced, or are at risk of domestic violence. Our core services are:
Support:
Providing emeigency safety and protection for women. and their children who experience
domestic violence. through temporary refuge ac¢ommodatiOn:
Providins Ouireach services to woman and their children within the community;
Providing support to children and young people through Community and outreach
programmes and aclivilies;
Supporting women who need to altend coun on any issue related to doM￿lIC violence.

BELFAST & LISBURN WOMEN'5 AID
IA COMPANY LIMITED BY C.UARANTEE}
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
OBJECTIVES AND ACTIVITIES (continued)
Providing information, practical and emotional support thal enables women. who are leaving a
violent situation lo rebuild their lives and the lives of their children;
Prevention & Raising Awareness:
Provision of a 'One Slop Shop, service for signposting, infomiation and to assisl oiher relevant
suppon agencies delivering services to women and children experiencing domesiic violence.
This service was iemporarily paused during ihe Covid 19 Pandemic and resumed in September
2022.
Provision of lailored and generic education & training programmes to educale and inform the
public, media, public sector (police, courts, and social services), corporate sector, voluntary &
community sector of the impact of doineslic violence;
To continue lo raise awarene5.5 and understanding of the impact of domestic violence on
children and young people in schools. in youth and communiiy and oiher seltings involving a
range of agencies;
Continue to work collaboratively and in partnership with various oiher .statutory. community
and voluntary organisations to tackle domestic violence.
ACHIEVEMENTS AND PERFORMANCE
Performance reports
With support from so many and in pursuit of ihe above objectives, the following was achieved:
In 2022123, through our accommodaiion and other support services, our impacl on women engaged in
Belfasi & Lisburn Women's Aid services was as follows:
Accommodation Services:
Our refuges received 363 referral5.
185 women were housed in our refuges, some were housed on more than one occasion which
made up 204 service engagemcnt.8.
132 children were housed in our refuges, some were housed on more ihan one occasion which
made up 139 Service engagements.
29 women and their children were unable to be accommodaled in refuge due to full capacity.
OutreachlFloating Support Services:
We received 251 O referrals.
There were 1509 service engagements made up of 1225 women who were supported ihrough
our floaling 5UPPOrt services. 1042 children benefI￿d from iheir mothers being in a floaiing
support service.
In the 26-54 age range approx., there were 682 service engagements made up of 639 women.
698 children benefited from their mothers being in this floating support service.
In the 18-25 age range approx, there were 40 service engagements made up of 40 women. 42
children benefited from their mothers being in this floating support service.
Tn our counselling services, there were 188 service engagements made up of 177 women. 172
children benefitted from their mothers being in the counselling projecl.
Our counselling Menial Health & Addictions Project helped 35 women. 43 children benefitted
from thcir moihers being in this service.
In our PSNI projects, there were 85 service engagements made up of 83 women. 105 children
benefited from their mothers being in one of our PSNI Projects,

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEEI
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT ICONTINUED)
ACHIEVEMENTS AND PERFORMANCE (continued)
In our Iris project. there were 70 service engagcmenls made up of 69 wotnen. 66 children
benefited from their moihers being in this service.
Our criminal juslice projecl supported 34 women and 29 children benefitted from their mothers
being in this service.
Our PPRP project supported 7 wotnen. Their 14 children benefited from their mothers being in
this .service.
Our Trafficking & NRM Projects had 316 service engagemenls made up of 312 women. 130
children benefited from their mothers being in the service.
Our TILI project supported 22 women, 7 children benefited from Iheir moihers being in ihis
project.
We provided short term work al the referral desk 10 29 women. 32 children benefited from their
mothers being engaged with this work.
Children and Young People's Services
231 children and ieenagers accessed support in the community of Belfast and the wider Lisburn
area.
3252 peer groups & 121 sessions were held exploring relationships, self-esteem, emotional
lileracy and regulation for children and ieens.
970 play and a(tachment sessions were held between mum and child in our refuge playrooms.
As above, 132 slayed with us in our refuge accommodalion and 27 children coniinued io
received support as well as were supported lo spend (ime with mum while in care and living
with otheTS.
1361 Keyworker sessions were run with 3-18 yr. old's in the community.
Children and Young People's Services Highlights:
We concluded our Children In Need projecls wilh 3 amazing workers who supported 186
children aged 4-1 l years betwccn 2020 and 2023.
We delivered 5 powerful workshops in all boy's schools exploring gender messages and
boundaries and safety in relalionships.
We ran Key Stage I peer support 8roups for 4-7-yearold's during Halloween, Christmas, Easter
and the summer holidays lo give very young children who have experienced abuse an
opportunily to engage wilh our support space with oihers who have similar family and home
lives io (hem.
Group Work Programmes:
Of ihe woman engaged in group work programmes:
233 women were supported in the JTF program (249 service engagemenls) and 309 children
benefited from their mother's participation in the program.
OTHER AWARENESS RAISINGI LOBBYING
We have had a wide rangc of oiheT activities throughout ihc year:
Stalking Awareness Week - April 2022
Every year, Belfast & Lisburn Women. s Aid support women who experience stalking behaviours from
Iheir perpetrators as they try to break free from the cycle of abuse. Led by the Suzy Lamplugh Trust, a
stalking charity based in England the campaign for 2022 was called Bridging the Gap. highlighting the
vital role thal stalking advocates play in bridging ihe gap between the victim and the criminal justice
system.

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY C.UARANfEEI
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
OTHER AWARENESS RAISINGI LOBBYING (continued)
Due in part to the tireless lobbyin8 by ihe Women's Aid Federation NI, the Proleciion from Stalking
Act (Northern Ireland) 2022 ('Ihe Act,) came into effect on 27 AprAI 2022. it created a specific offence
of Stalking and a further offence of Threatening and Abusive Behaviour.
Maternal Mental Health Awareness Week 2022: Domestic Abuse &nd Maternal Mental Health
7 May 2022
Ai Belfast and Lisburn Women's Aid we support and work with many mothers who are experiencing
mental healih difficulties due lo the abuse and trauma they're subjected to. In this week we highlighted
some of ihe work we do with ihem across our services. By sharing our work, we hoped to show that
speaking up about maternal Tnenlal health issues faced on individual journeys can help to create a sense
of community and support and help molhers who feel isolated because of their mental healih challenges
feel less alone. The overall iheme of maternal menlal health week 2022 was 'The Power of Connection,,
with each day during the week having had its own focus.
Mental Health Awareness Week- 9 M&y 2022
Mental Health Awareness Week, hosted by ihe Mental Healih Foundalion, is in its 22nd year and ran
from 9-15 May. The theme for the week was 'Loneliness' and how it impacts on our mental health.
Annual Conference 2022 Opening Doors Opening Mind5 13 May 2022
Our annual conference is a celebration of the lives transformed ihrough our vilal and lifcsaving work,
paving ihe way for ihe continued and improved services io tackle and preveni domestic abuse in Belfast,
Lisburn and beyond. Throughoul the pandemic, many women and children continued to face domeslic
abuse behind closed doors. At Belfasl & Li8burn Wotnen's Aid, our doors remained open - dedicated
and committed to providing specialist support and emergency accommodarion when it's needed the
The theme of 'Opening Doors, Opening Minds, delved into Ihe ways in which professionals from all
sectors can work io challenge and prevent domestic abuse. Under this theme, our speakers and panellists
discussed the roles of; Ihe juslice system and legislation, health and social care, housing, and education,
training and inlervention to challenge societal atliludes. The theme of 'Opening Doors, Opening Minds,
al80 means Ihal as a soL'iety we can - and should - all play a role in preventing domestic abuse, al the
le&st by helpin8 lo put a %top to the culiure. atliludes dnd beliefs that perpetuate ii. We all can play a
part. no matter how small, to ensure no woman or child needs io livc in fear for their safely or their
lives. We need to open our minds to Ihe po.ssibililies of what can be achieved by working together,
across communilie.4 and sectors. Women and children do noi need to suffer in Silence. Doors are open
to freedom from abuse, to new beginnings and future possibilities.
IOK by May - 2022
In January 2021, we launched our first ever #IOKbyMay challenge in an effort to raise awareness of
the impacl and types of domestic abuse, raise funds to support our vilal work and spread our message
of support 10 women in the Belfast and Lisburn areas who were or have been subjected to abuse from
an intimale partner. This campaign was a huge succe55, not only in raising funds, bul in pulling togeiher
people across our local communities and beyond, uniling them under a common cause. So, by popular
demand, Ihe #IOKbyMay was back for 20221 This time we didn'l manage lo hit the Iok but we raised
over £61Th￿).
World Elder Abuse Awareness DAY 15 June 2022
We embraced World Elder Abuse Awareness Day on 15 Junc and reached out to older women
experiencing domestic abuse, highlighiing Ihat support 1% available and it is never too late to seek help
and support. We often hear thai older women are "hidden" or'invisible" victims of domeslic abuse.

BELFAsf & LISBURN WOMEN'S AID
{A COMPANY LIMITED B Y GUARAprrEEI
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
OTHER AWARENESS RAISING/ LOBBYING (conlinued)
however, we want to break down these barriers and myihs which can prevent older women seeking help
by emphasising that SUPFM)rt is available for women of any age - il's never too late. We delivered an
awareness session highlighting the effects of domestic abuse on older women to a lovely group of older
people at Belfast Cenlral Mission.
Women fin Media Belfast September 2022
In Septetnkr we were delighted that Wornen in Media Belfast chose lo partner with us to raise
awareness of our services and raise funds for our children and young people. Renowned journalist
Amanda Ferguson (113 of Women in Media Belfast) talked io our very own Comrnunicalions &
Engagement team about our work.
One-stop Shop Relaunch September 2022
Our One-stop-shop was re-Launched on the 7 Sepiember 2022 after the pandemic. This mulii-agency
dropin service provides free. immediate and confidential access to legal, benefits, safely and housing
advice, plus Wotnen's Aid services. It 15 for women experiencing financial, sexual, emotional or
physical abuse from a current or ex-parlner.
Antl.Slavery Week . Oclober 2022
Anli-slavery Week took place from 17 - 25 October 2022. We are currently contracted by the
Departmenl of Jusiice lo provide support 10 Polential female aduli victims of modern slavery in Northern
Ireland upon signing into ihe National Referral Mechanism (NRM). To help with the recovery journey,
some of the staff at Women's Aid have identified less conventional ways of helping these women.
Horses for People have been working wilh people who have experienced extreme truuma in an effort to
build confidence and shifi the dial in iheir Irauma recovery Journey. They facilitate Close connections
between traumatised individuals and their mainly ex-show jumping horses to help them lap into the
sensory and communication qualities innate in horses. In a phrase - Equine Therapy. This was such a
valuable experience for the women in our trafficking project we are seeking funding to help more
women in the project.
Homelessness Awareness Week 5-1 l December 2022
Our CEO joined other providers publicising Homelessness Awareness Week (HAW) which is a week
of social. educalional and awareness raising events aiming to raise awareness of the realiiy of
homelessness in Northern Ireland. Held annually, il seeks io challenge slereotypes around homelessness
and highlight the invaluable work of ihe homelessnes.4 sector here. A wide range of events wcrc hcld
across Nl. The (heme HAW22 wa5 'Have the Conversation, to inform people across NI about ihe reality
of homelessness and how we can work iogether lo prevent it.
16 Days of Aetlvlsm (November 25th - December 10th 2022)
The 16 Days of Activism against Gender-Based Violence is an annual inlernalional campaign that kicks
off on 25 November. the International Day for the Elimination of Violence against Women, and runs
until 10 December, Human Righis Day. This was a regional campaign co-ordinated by Women, s Aid
Federation of Northern Ireland {WAFNI). The theme for 2022 was 'Activism to End Violence Against
Women and Girls..
Light up Someone's Life this Christmas - Christmas Appeal
Launched on 91h November 2022. The online campaign consisted of various content including videos.
festive fundraising ideas and our donalions wish list, We received a lotal of approx. £34k from
JustGiving, Enlhuse and bank donations iogether with a significant value in gifis and store vouchers.

BELFAST & LISBURN WOMEN'S AID
A COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
OTHER AWARENESS RAISINGI LOBBYING {continued)
Sexual Abuse and Sexual Violence Awareness Week 2022 February 7th-13th
Sexual Abuse & Sexual Violence Awareness Week ran from 71h
131h February. Content for social
media wa5 curated by WAFNI and posted a5 a regional campaign by local groups across Nl.
International Women's Day - March 2023
International Women's Day was successful in rai.%ing huge awareness on ihe Violence Againsi Women
and Girls Strategy with our carnpaign c¢)ordinated by ourselves and WAFNI. Staff marched in Belfasi
Cily Centre lo raise awareness.
Support and Resources
As detailed tn the financial statements, our principal funders are Supporting PeoplelNIHE and
we received continuing funding from Belfast Health & Social Care Trust, South Eastern Health
and Social Care Trusl, Department of Education - Pathway.s.
We also secured valuable support and funding from Belfast City Council Belfast Districi PCSP.
And Homeless Connect granted us funds dislributed over the Christmas period for the direct
benefit of women's and children residing in refuge.
Staff and volunteers continued to provide services and support to women and children, at the
poinl of crisis, risk and need, to a high standard meeting all inlernal and exlernal quality
assurance and good practice slandards and requirements. They continued io work closely
with a range of or8anisalions acros.s the Statutory, public, voluntary and community sectors
playing (I key role in a numbcr of inleragency domestic violence and other partnerships.
Voluntary work is a fundamenlal part of ihe organisation'5 practice, From voluntary
committces to practical help with the establishment of .services. the range of voluntary worker
involvemeni has been invaluable. Some of our amazing volunteers were unsurprisingly
nominaied for an award at the Age-Friendly Belfa.8i Older Volunleers Awards 2022 in Cily Hall
on ihe 22 December 2022. We are so lucky lo have ihe ongoing suppon of an incredible
volunteer leam who dedicate their time and efforts to milking a real difference here. We wani
to take this opportunily to publicly .say (hank you to our volunteer5 in your various roles for
enhancing the serviccs we as an organisation provide for women and children who have
experienced dotneslic violence.
We graiefully received generous support from a signific￿nI number of organisations and
individuals lo which we extend a massive thank you.
FINANCIAL REVIEW
The detailed financial resulis for the year ended 31 March 2023 are shown on pages 24 to 26 of the
LLounts whiLh accompany this report. In summary, total incoming resources were £3.84m, an increase
of £fjfj4k or 17% on 2021122. whilsl total resources expended increased by 24% or £738k, 10 £3.77m,
remeasurement gain on defined benefit pension plan of £0. Ik (2021122: £19k gain) resulting in a net
movement in funds for the year of £8k deficit (2021122: £349k surplus),
10

BELFAST & LISBURN WOMEN'S AID
{A COMPANY LIMITED BY GuARA￿EEl
YEAR ENDED 31 I¥IARCH 2023
DIRECTOR'S REPORT (CONTINUED)
FINANCIAL REVIEW (continued)
During ihe year 10 31 March 2023 our iiicoine (in £'s) camefrom..
Income From
Supporting People- Refuge
Supporting People - Floating Support
Housing Management
Health & Social Care Trusts
Grants
Donations
Investment Income
Rentydl Income
Utllitie&lMiscellaneous Income
Trainlng
883.524
518.468
427,547
219.424
1,586.277
90,221
36,374
28.200
50,780
3,219
3,844,034
23Q/o
14%
41%
20/0
Less than l %
Less ihan l %
loo%
And ive 5peiil oilr nioiiey oil."
Resources Expended
Supported Housing
Outreach Support
Other
Voluntary IncomelRoising Funds
1,979,703
1,735,425
43,572
13.552
3,772,252
52%
46%
Less than 1%
IOOf¢
Summary B&lance Sheet
A131 March 2023 Belfasl and Lisburn Women's Aid held the following assets:
Fixed Assets
Net Current Assel after pension liability
3.655,266
1,5.54,088
5,209,354
And ihe following funds,,
Unrestricted
Designated
Restricted
2,097.666
1,651,083
1.460,605
5.209,354
Capital investment for 2022123 to(alled £Nil (20121122,, £Nil), Cash balances at 31 March 2023
amounted io£1,189,151.

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
FINANCIAL REVIEW (continued)
Principal Sources of Income and How Expenditure meets Objectives
As detailed in the financial slalemenls, our principal funders are Supporting People/ NIHE, Quarterly
contract performance reports are .submitted to Supporting Pcople which assess performance against
agreed KPIS and SPIS. The organisation receives funding from ihe Belfast Health & Social Care Trust
and the South Eastern Health and Social Care Trust, monthly conlract performance reports are
submitled to the TTusls lo assess performance against agreed targels. We also received continued
funding from the Department of Educalion - Pathways and Departmenl of Justice. The funding received
has enabled Belfast & Lisburn Women's Aid to provide the services. staff, and resources required lo
meet ihe aims and objectives outlined previously in this documeni.
Risk Management
Risk Policy and Internal Control Framework
The Board of Trustees have a legal duty to ensure that they manage the charity's resources responsibly
Ihrough ihe implementation of appropriate finiincial controls and the management of risk. Having
primary respon%ibiliiy for risk managemenl, the Board on an on-going basis consider Ihe main slr(Ilegic,
business and operational risks facing the organisalion. Belfast & Lisburn Women's Aid has established
a comprehensive risk management process. a Risk Analysis Matrix involves identifying ihe types of
risk ihe organi5iilion faces, prioritising ihem in terms of impact and likelihood of occurrence and
identifying me&ns of Iniligating Ihe risks.
The Board is responsible for eslabli.shing and operaiing control and reporting procedures designed to
give reasonable bu( nol absolute assurance againsl malerial misslatement and loss. The directors
confirm effective controls and reporting systems are in place to lessen these risks.
Principal Risks & Uncertainties
unding Security: The principal financial challenges facing the organisalion are in the areas of income
generalion, against the backdrop of long-term financial insecurity facing mdny in the sector in addition
to potential cuis in public expenditure; it will continue to be difticult to plan long lem. Belfasi &
Lisburn Women's Aid is enlirely dependent on Ihe goodwill of Governmental. relevant partner agencies
and the public. We are acutely aware of the significant financial and other challenges that lie ahead for
our organisation and ihe wonien and children we support. The fundraising environment remains very
challenging, uncertain funding and some projecls continuing io be at risk of short-term funding
continues to make fulure planning extremely difficult. A combination of increased compeiilion for
public funds and pressure on Govcrnmeni finanLes means Belfast & Lisburn Women's Aid needs to
reduce the risk of significanl income fluctuations. The itnmediate challcnge is to seLure funding from
relevanl partneragencies that will sustiiin our projecls and posts into the future. We will also be working
to reduce and control costs by ensuring ihat our processes and procedures gel the best value for money
in all expenditure. Increasingly. to deliver public services there is a requirement to enier into the
tendering process which necessilates the need io be fully prepared for the polential challenges which lie
ahead.
Operational: The personal securiiy of staff and safety of the woman and children supported is Belfast
& Li5burn Women's Aid highesi priority. Comprehensive policies and procedures are in place to ensure
that this risk is appropriately managed such as adherence to Safeguarding. General Data Protection
Regulalions, Health & Safety, Proiection from Abuse, and Lone Working policies and procedures.
12

BELFAsf & LISBURN WOMEN'S AID
(A COMPANY LIMITED B Y GUARANTEE
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
FINANCIAL REVIEW (continued)
Principal Risks & Uncerlainties <continued)
Cyber Security and Continuity: At all times, Belfast & Lisburn Wofflen's Aid strives lo ensure that
we operate a secure environment in relation to data 5ecurily. We are de￿ndent on IT and
communication systems for processing and storing our data. To prevent disruption to operalions due to
damage to systems or unauthorised access to data Belfast & Lisburn Women's Aid has robust cyber
securily measures in place.
Compliance and Regulation: Significant damage to Belfast & Lisburn Women's Aid reputation could
be caused due lo non-compliance wilh laws, regulations or codes of best praclice. Belfasi & Lisburn
Women's Aid implements well*stublished policies and procedures and adheres to the sector's
recommended codes of practice (such as the Stalement of Recommended Practice - SORP) to ensure
compliance wilh applicable regulatory and legal standards.
Environmentsl and External Risk5,' Belfast & Lisburn Women's Aid monitors the external
environment in order lo anticipaie polilical, social or economic risk5, so ihat plans can be pul in place
to minimise any negative impaci on organisalional activities or ihe reputation of ihe organi.%aiion. We
have robust procedures lo assess and implement effective measures to reduce the likelihood and ihe
potential impact of risks occurring.
We have confidence in the need for our support services. the effecliveness in our approach and ihe
backing of our partners and we will endeavour to make every effort to conlinue lo provide sustainable,
responsive, high qualiiy and effeciive service5 that meet the needs of women and children living with
domestic violence. We will continue to negoiiale wilh government departments to exiend their
commitment to ensure thai our core work Can effectively continue and secure the sustainability of all
our projects.
Reserves pollcy
Belfasi & Lisburn Women's Aid maintains a prudent level of reserves to enable the organisation to
manage financial risk and deliver on our commitments. The objective is that Belfasi & Lisburn
Women's Aid would be able to carry on its work, even if faced with a combination of difficult
ircumstances, and have the time to adju.s1 its slralegy to meet these changing circumstances. Our
reserves policy is sei Iherefore to ensure that ihere is no disruption to our services at short notice. due
to a lack of funds, an unforeseen reduction in income or an increase in expendilure, while at the same
time ensuring Ihal reserves are no higher than necessary and not reiained for longer than required, This
gives time in (he event of a drop in funding, to seek alternative funds, reslruclure and cul costs whilst
continuing to provide current services,
The Trustees assess Belfasi & Lisburn Women's Aid requirements for reserves in light of the main risks
to the organisation. Ir has esthblished a policy whereby the unrestricted funds, funds that are freely
available to be used for our general charitable purposes and are not committed or restricted by the
provider (reslricled funds) ideally represeni between 3 and 6 months expenditure. The actual level of
reserve.s is monitored on a monthly basis and reviewed regularly, if the level looked likely lo move
significantly outside the target range, aclion would be laken to bring it back in line with the target.
Reserves are represented by the fund balances in the balance sheet on page 25.
13

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BV CUARANTEE)
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
FINANCIAL REVIEW (continued)
Reserves policy (conliniied)
GÉiTeral/Free reserves (iiiirestricled) - do not carry any restriclions on how they can be used as they are
not restricted to, or designated for. a particular purpose, The iolal reserves of the organisation for
2022123 are £5.2m (2021122 also £5.2m) which includes fixed assets of £3.7m (2021122: £3.8m) of
which reslricted £1.2m (2021122: £1.2m), unrestricted general £1.2m (2021122: £1.2m) and unrestricted
designaled £1.3m (2021122: £1.4m).
In a55essing our level of free reserves, we exclude the designated fund of £1.7m (2021122: £1.8m) and
the £1.5m (2021122.. £1.5m) held in restricled funds which leaves free reserves of £2.1 m (2021122,.
£1.9m).
Thi.% is equivalent to approximately 7 months, expenditure at 2022123 levels and represents 40% of total
organisational reserves. This has not significanily devialed from our policy remaining fairly slaiic when
compared io previous years..
Year
Free Reserves as a
of Tolal
Reserves
Freelceneral
Reserves
£1.-150,108
£1,411,10
£1,448,894
£1.643,188
£1,950.171
£2,097,666
Resources
Expended
£2.187.155
£2.201,211
£2,219,426
£2.449,7.14
£.3.013,761
£.1,772.252
Operational Cost
Cover (Months)
2017118
2018119
2019120
2020121
2021122
2022123
28
.IOYo
.141h
.17%
4017n
The Trnstees are .satisfied that 7 months operutional cost cover i.s deemed prudent. Given the ongoing
uncertainties that our organisation faces, our fulure plans are to mainlain our leve15 of general reserves
to meet the working capital requirements of the organisation. The Truslees are confident that ai ihis
level there are sufficieni reserves held al the year end to enable it lo continue to further 11.8 aims and
goals in Ihe evcni of a significant drop in funding and that they would be able to continue ihe currenl
activities of the charity for the foreseeablc fuiure.
Pensioii sL'heme deficit - In relation to Belfast & Lisburn Women's Aid membership of ihe Pensions
Trust's growth plan (Defined Benefil scheme} which has been closed to new members, the organisalion
is required to meet a deficil which is to be paid over a period of 10 years. The deficil contribulions
required is offset against general reserve5. A balance of £55k (2021122: £98k) has been included in
designated funds to represeni the eslimated poteniial pension liability of £60k (2021122.. £105k) which,
although unlikely to occur, is the estimaled cost of withdrawal from ihe Growth Plan.
DesisiiaiLilfiin<15 (iinreslricled) - are those unreslricted funds that have been allocated by the Trustees
for particular purposes. The designated fund for fixed assets of £735k (2021122: £718k) represents
resources invested in the organisation's fixed assets that cannot quickly be realised and are therefore.
not available for other purposes. Funds have been designated io cover service provision 10 allow for
Ihe funding and support of our Oufreach service provision. The designated fund for Project
Development £162k (2021122.. £162k) wa5 sel up to enable ihe charity to ring-fence funds for
refurbishment propo.sals to our refuges. Funds of £58k (2021122: £58k), have been designaled to cover
employmeni contractual obligations as Iruslees identified ihe need to have sufficient funds to enable
them to meet coniraclual obligations in the event of any redundancy situation that may arise due to a
significant reduction in funding. Fair Value Re5erves- Investment Property and Listed Investments
Portfolio are in place lo represent revaluation gains on invested resources held by the organisation.
14

BELFAST & LISBURN WOMEN'S AID
(A COMPANY LIMITED BY GUARAKfEE)
YEAR ENDED 31 MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
FINANCIAL REVIEW (continued)
Reserves policy (continued)
These Invested resources cannot be quickly realised and therefore are non-distribulable amounts unless
sold. Service Provision Fund represents a conlribution from the Belfasi Health and Social Care Trust
lowards Ihe provision of refuge and outreach 5UPPOrt services experiencing financial pressure. Pension
Reserve fund represents the potenlial pension liability on withdrawal from the Scheme {Note 30).
A Crisis Fund of £17k (2021122; £19k) has been ring-fenced to assist the women and children we
support by providing a small amount of money to alleviate unforeseen hardship allowing immediaie
access to support to 'relieve poverty and menial and physical disiress among women.
Restrictedfunds - These funds are lied to particular PUTpose5, specific areas or activitie5, as specified
by ihe donor or as idenlified at the time of receiving the funds, At 31 March 2022, unspent reslricled
funds were £1.46m (2021122: £1.48m) - see Note 23 for further details.
The Truslees believe that there are .4ufficient reserves held al the year-end io successfully manage
operational and financial risks. The board therefore con8ider,8 ihere i.s a re&sonable expectation ihai ihe
organisalion has adequate resources lo conlinue our core work for the foreseeable future. Whilst the
currenl economic and public sector funding situation is expected to remain challenging for some lime
to come, Belfast & Lisburn Women's Aid have had a good tra¢k record over the years of being able to
maintain income as we deliver valued and cosl-effeclive services.
PLANS FOR FUTURE PERIODS
Our strategic aims for 2022-2025
To provide high quality, evolving support and services ¢0 women and children who experience
domestic abuse;
Value our slaff, volunteers and organisalional culture.
Build a sustainable funding and growih strategy;
Challenge atiiludes of domestic violence;
Enhance our partnership working.
Continuing to drive service improvement within restricted resources is a challenge, however it is vilal
to the quality of services we provide to en.sure value for money and share re.sponsibility for raising
money, it is more important than ever ihat all staff and volunteers work togeiher to maxin]ise our income
and the overal I sustainability of our organisation.
FIXED ASSETS
The movement of fixed assei invesimenis during the year is set out in Note 16 to ihe accounis.
Investment Porlfolio Strategy
The investment portfolio is managed by Evelyn Partners, a trading name of Evelyn Partners Investment
Management LLP, previously (Smith & Williamson. a Irading name of Smith & Williamson Investment
Management LLP) (registered in England, at 45 Gresham Street, London. EC2V 7BG, number
(E369632, authorised and regulated by the Financial Conduci Authority). The Truslees core objective
is a balance between longer term growih and current income.
15

BELFAST & LISBURN WOMEN￿ AID
{A COMPANY LIMITED BY GUARANTEEI
YEAR ENDEDJI MARCH 2023
DIRECTOR'S REPORT (CONTINUED)
FIXED ASSETS
Investment Portfolio Strategy (continued)
The inveslment slrategy (Multi-a5se( Portfolio B) is intended to offcr the potential for greater relums
than cash and fixed inlerest alone by including limited amounts of equities and al(ernative inveslmenls
in addition to cash and bonds.
Quarterly portfolio valuations are received from Evelyn Partners and the perfonnance of the investment
is regularly monilored by the Trustees.
TAX STATUS
Under Section 505(i)(a) and (c) Income and Corporation Taxes Aci 1988, Belfast & Lisburn Women's
Aid is enlitled io charily lax exemption,
STATEMENT OF DIRECTORS, RESPONSIBILITIES
The trustees (who are also the direclors of Belfasi & Lisburn Women's Aid) are responsible for
preparing the Direciors. Report and Ihe financial statements in accordance with applicable law and
United Kingdom Accounting Standard.8 (Uniied Kingdom Generally Accepied Accounling Praclice).
Company law requires the directors to prepare financial statements for each financial year. which give
a true and fair view of Ihe stale of affairs of ihe charitable company and of the income and expenditure
of ihe charilable company for that period. In preparing Ihese financial slatemenls the directors are
required to:
• select suilable accounting policies and then apply ihcm consistently;
obscrvc the meihods and principles in Ihe Charities SORP 2019 (FRS 102).
make judgemenis and estimates that are reasonable and prudent.
slate wheiher applicable UK Accounting Siandards have been followed. subject to any maierial
departures disclosed and explained in the (inancial 5talements;
prepare ihe financial slatements on the going concern ba%is unless it is inappropriate to presume
Ihat the charitable company will continue in operation.
The direclors are respon.sible for keeping adequaie accounting records that disclose with reasonable
accuracy at any lime the financial position of the charitable cotnpany and enable Ihem to ensure that the
financial stalemenls comply wilh the Companies Act 2(M)6. The direclors are a150 responsible for
safeguardin8 the asset.4 of the charitable company and hence to take reasonable slep5 for the prevenlion
and detection of fraud and other irregularities.
DISCLOSURE OF INFORMATION TO AUDITORS
We. the directors of ihe company who held office ai the date of approval of these Financial Statements
as set oul above each confirm, .$0 far as we are aware, that:
there is no relevant audit infonnation of which the charitable company'.s audilors are unaware.
and
we have taken all the Sieps that we ought to have taken as directors in order to make ourselves
aware of any relevant audil information and io establi.%h that the charilable company's auditors
are aware of that information.
16

BELFAST & LISBURN WOMEN'S AID
(A COMPANY I.IMITED BY C.UARANfEE)
YEAR ENDED 31 MARCH 21123
DIRECTOR'S REPORT (CONTINUED)
STATEMENT OF DIRECTORS? RESPONSIBILITIES (continued)
In approving the Directors, Report. we a150 approve the Strategic Report included therein, in our
capacity as company directors.
The trustees are responsible for ihe maintenance and inlegrity of the corporate and financial information
included on ihe charitable company's websiie. Legislation in the United Kingdom governing the
preparalion and dissemination of financial statements may differ from legislation in other jurisdictions.
By order of the Board
Tara Kennedy - Treasurer
Direclor
Ruih McAdam- Chair
Direcl
Dale:
Dale:
13.1?.?O
17

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
BELFAST & LISBURN WOMEN'S AID (A COMPANY LIMITED BY
GUARANTEE)
Opinion
We have audiled ihe financial statemenls of Belfasi & Lisburn Women's Aid {the 'charitable company,)
for the year ended 31, March 2023 which comprise the Siatemeni of Financial Activities (including
income and expenditure accounl), Ihe Balance Sheet, the Statemeni of Cash Flows and note5 to ihe
financial staiemenls, including a summary of significant accounting policies. The financial reporting
framework thai has been applied in iheir preparalion is applicable law and United Kingdotn Accounting
Sianddrd.s. including Financial Reporting Standard 102 The Fiiiancial Reporting Siait<larcl upplicable
in ihe UK aiid Repiiblic of Ireland (United Kingdom Generally Accepted Accounting Praclice).
In our opinion the financial statements,,
give a true and fair view of the slate of ihe charitable company's affairs as at 31 March 2023. and
of its incoming resource.s and application of resources, including ils income and expendilure, for
the year then ended;
have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounling
Practice, and
have been prepared in accordance wilh the requirements of the Companies Aci 2006.
Basis for opinion
We conducted our audit in accordance with International Standard% on Audiling (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 stalemenis section of our report, We are independent of the
charitable company in accordance with the ethical requirements (hat are relevant to our audit of the
financial slatemenls in the UK, including the FRC'S Ethical Siandard, and we have fulfilled our other
ethical responsibiliiies 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.
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18

BELFAST & LISBURN WOMENS AID
(A COMPANV LIMITED BY GUARANfEEI
YEAR ENDED 31 MARCH 2023
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
BELFAST & LISBURN WOMEN'S AID (A COMPANY LIMITED BY
GUARANTEE) (CONTINUED)
Concluslons relatlng to golng Concern
In audiling the findncial st4ileTnent5. we have concluded that the trustees. use of the 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 relaling to
events or condilions thal, individually or collectively, may cast significant doubt on the charilable
company's ability to continue as a going concern for a period of ai least twelve months from when ihe
financial stalements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of ihis report.
Other information
The other infornialion comprises ihe informaiion included in the annual report other than the financial
statements and our auditor's report iherein. The trustees are responsible for the other information
ontained wiihin ihe annual report. Our opinion on the financial statements does not cover ihe other
information and, except lo the exlenl oiherwise explicitly stated in our report, we do not express any
form of assurance conclusion thereon. Our responsibility is lo read the oiher information and. in doing
so, consider whether the other information is maleridlly inconsistenl with the financial stalernents or
our knowledge obtained in ihe audil or oiherwise appears lo be malerially misslaled. If we identify such
material inconsisiencies or appareni material misstaiements, we are required to determine whether ihere
is material misstatement in the financial statements. If, based on the work we have performed, we
conclude ihal there is a material misstalemenl of this other information. we are required io report that
fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2(K)6
In our opinion, based on (he work undertaken in the course of ihe audit..
Ihe information given in the directors, report for the financial year for which the financial
slalements are prepared is consistent with the financial slatements. and
Ihe directors. report has been prepared in accordance with applicable legal requirements.
19

BELFASY & LISBURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARANTEE)
YEAR ENDED 31 MARCH 2023
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
BELFAST & LISBURN WOMEN'S AID (A COMPANY LIMITED BY
GUARANTEE) (CONTINUED)
Matters on which we are required to report by exception
In the lighi of our knowledge and understanding of the charitable company and its environment obtained
in the course of the audil, we have not identified material misstatements in ihe directors, report.
We have nothing to report in respect of Ihe following matters in relation io which the Companies Aci
2006 requires us to report to you if. in (Jur opinion:
adequate accounting records have not been kepi. or returns adequate for our audit have noi been
received from branche5 nol visited by us; or
Ihe financial statements are not in agreemenl with the accounting records and returns; or
certain disclosures of director8, retnuneration specified by law are not made; or
we have not received all the information and explanalions we require for our audit; or
the trustees were not eniitled to prepare ihe financial statements in accordiince with the small
companies, regime and lake advantage of the small companies. exempiions in preparing the
direclors, report and from ihe requirement to prepare a Slraiegic report.
Responsibililies of trustees
As explained more fully in the slatemeni of direciors, responsibilities set out on pages 16 and 17, the
trustees (who are also the directors of the charitable company for the purpose of company law) are
responsible for ihe preparalion of the financial statements and for being satisfied that they give and true
Ind fair view, and for such inlerndl control as the Iruslees deiermine 15 necessary to enable the
preparation of financial siatemenis that are free froin material missiaiement, whether due to fraud or
error,
In preparing the financial stiltemenls, the trustees are responsible for assessing Ihe charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related 10 going concern and
using the going concern basis of accounting unless the trustees wither inlcnd io liquidate the Lharitable
ompany or to cease operations, or have no realistic alternative bul to do so.
Auditor's responsibilities for ihe audit of the financial statements
Our objectives are to obtain reasonable a5.surance aboul whether the financial statements as a whole are
free from material misstatement, wheiher 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 ihat an
audit conducted in accordance with TSAS (UK) will always detecl a malerial misstatemeni when il
exists. Mi55tatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected (o influence the economic decisions of user5 taken on the
basis of these financial statements.
20

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANfEEI
YEAR ENDED 31 MARCH 2023
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
BELFAST & LISBURN WOMEN'S AID (A COMPANY LIMITED BY
GUARANTEE) (CONTINUED)
Auditor's respoThgibilities for the audit of the financial statements (conlinued)
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line wilh our responsibilities, outlined above, io detect material mi551atemenls in respect
of irregularities. including fraud. The specific procedures for ihis engagement and the exlent to which
these are capable of detecting I￿egular1tlCs, includin8 fraud is detailed below:
Extent to which the audit was considered capable of detecting irregularities, including fraud
We identify and assess the risks of material misstalemenl of the financial staiemenls, wheiher due to
fraud or error, and Ihen design and perform the audit procedures responsive to those risks, including
obtaining audit evidence that is sufficient and appropriate lo provide a basis for our opinion.
Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misscalemenl in respect of irregularilies, including fraud
and non-compliance wilh laws and regulations, we considered the following:
The nalure of the induslry and sector, conlrol environment and charity's financial results and
position;
Resulis of our enquiries of managemenl about their own identification and assessment of ihe
risk% of irregularities;
Any matters we identified having obtained and reviewed the Charity's documentation of iheir
poli¢ie5 and procedures relaling io,,
Identifying, evaluaiing and complying wilh laws and regulations and whether they were
aware of any instances of non-complian¢e;
Deiecting and responding io the risks of fraud and whether they have knowledge of any
aciual, suspecled or alleged fraud; and
The inlernal controls eslablished to miiigate risks of fraud or non-compliance wilh laws
and regulalions:
The matter5 discussed among ihe audil engagemenl team regarding how and where fraud might
occur in ihe financial Sialemenls and poiential indicators of fraud.
A.5 a resuli of these pro¢edureb, we considered that the opportunilies and incentives thal may exist within
the chariiy for fraud and identified Ihe greatest po(ential for fraud in revenue recognition and
management bias in accounling eslimates. In common wilh all audiis under ISAS (UK), we are also
required to perforni specific procedures to respond to the risk of management override.
We also obiained an understanding of the legal and regulatory frameworks that the Charity operates in,
focusing on provisions of ihose laws and regul<ilions thal had il direcl effeci on (he detemiinalion of
material amounts and disclosure5 in the financial statemenls. The key laws and regulations we
considered in this conlext included Charity legislation applicable to Northern Ireland. Charity's
governing document and I￿al tax legislation.
In addition. we considered provisions of other laws and regulations thai do not have a direct effect on
the financial stalements but compliance with which may be fundatnental io the Charity's ability to
operale or io avoid a material penalty.
21

BELFAST & LISBURN WOMEN￿ AID
IA COMPANY LIMITED B Y CUARATrrrEEI
YEAR ENDED 31 MARCH 2023
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
BELFAST & LISBURN WOMEN'S AID (A COMPANY LIMITED BY
GUARANTEE) (CONTINUED)
Audit response to the risks identified
Our procedures to respond to risks identified include the following..
Reviewing the financial stalements disclosures and testing to supporting documcntalion to
assess complidllLe with provisions of relevdnt laws and regulaiion.s described as having a
direct effeci on the financial stalcments-
Enquiring of managemenl and external legal advisor.s concerning actual and polential
liligation and claims:
Performing analytical procedures to identify any unusual or unextK¢ted relalionships that
may indicaie risk of material misstatements due to fraud;
Retiding minutes of meetings of ihose charged with governance and reviewing
corre.spondencc with lax auihorities. and
• In addressing the risk of fraud through managemenl override of conlrols, testing the
appropriateness of journal entries and other adjustments including those relating io rcvenue
recognition; assessing whether the judgements made in making accounting eslimales are
indicaiive of potential bias; and evaluating the rationale of any significant transaclions thal
are large, unusual or outside the nornial course of the chariiy's aclivities.
We also communicaled relevant idenlified laws and regulations and potential fraud risk5 to all
engagemeni teams members and remained alert to any indications of friiud or non-cornpliance with laws
and regulations throughout the audit.
Owing io ihe inherenl limitations of an audil, there is an unavoidable risk thilt we may not have detecied
some malerial mi%slalemenl in the financial siatemenls even ihough we have properly planned and
performed our audit in accordance with auditing fAandards. In addition, as wilh any audit, there retnains
a higher risk of non4eteclion of irregularities. as they may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal controls. We are not respon.sible for
preventing non-compliance and cannot be expected to detect non-cornpliance with all laws and
regulalions.
A further description of our re%pon%ibilities 1% available on the Financial Reporting Council websiie at
htip:Ilwww:frc.or
.a.ukl udil
nsibilities. This description forms part of our auditor's report,
22

BELFAST & LISBURN WOMEN'S AID
IA COfvIPANY LIMITED BY GuARA￿EE)
YEAR ENDED 311¥IARCH 2023
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
BELFAST & LISBURN WOMEN'S AID (A COMPANY LIMITED BY
GUARANTEE) (CONTINUED)
Use of our report
This reporl is made solely to the charilable company's members, as a body. in accordance with Chapier
3 of Part 16 of the Companies Aci 2006. Our audit work has been undertaken so that we might stale lo
Ihe charitable company's members ihose matters we are required to state to ihem in an auditor's report
and for no other purpose. To the fullesl exlent perniilted by law, we do noi accept or assume
responsibility to anyone other than the charitable company and the charitable company's members as a
body, for our audil work, for this report, or for ihe opinions we have fortned.
Nigel Moore FCA (Senior Statutory Auditor)
For and on behalf of GMCG Belfast
Chartered Accountants
Statutory Auditor
Chartered Accounianis & Statutory
Audilor
Alffcd House
19 Alfred Street
Belfast
BT2 8EQ
Dated: 13.12.7
23

BELFAST & LISBURN WOfvIEN'S AID
IA COMPANY LIMITED B Y GUARANfEEI
YEAR ENDED3J MARCH 2023
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME &
EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023
2023
Tot81
funds
2022
Total
funds
Unrestricted
funds
Restricted
funds
Notes
I￿orne from:
t>)nations and legacie.s
Charitable activities:
Grants and Conlracts
Training
Other
Investments
Other
72,363
17,858
90,221
178,735
961,541
3,219
36,045
64,574
14,735
2,673,699
3,635,240
3219
36,045
64574
14,735
3,012,327
9(J)
24,093
62,776
11,555
TotV41 income
152 477
2,691,557
3 844,034
3,290,386
Expenditure
R¢iising funds
Charitable dciivities
Other
13,552
1,011,864
39￿35
13,552
3,715,128
43,572
14,877
2,940.216
78,668
2,703,264
4,037
Total expenditure
Re¥ilised losse.8 on inveslmenls
Unrealised (losses)Igain.s on
inveslments
1,064,951
(3,933)
2,707JOI
3,772,252
(3,933)
3,033,761
16
(76,225)
(76,225)
92,751
Net income l (expenditure)
Transfers between funds
Other recognised gains l (losses):
Remeasurement gainl(lo%s) on
defined benefit pension plan
Other gainsl(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
7,368
(15,744)
{8J76)
349,376
22
125
125
18,760
7,493
(15,744)
{8251)
368,136
3,741256
1,476,349
5217,605
4.849.469
Total funds carried forward
3 748,749
1460 605
5209 354
5,217.605
All incoming resources and resource.s expended derive from continuing activities.
The statement of financi<il activities includes all gains and losses recognised in ihe year.
The notes on Pdges 27 to 54 forn) part of these accounts.
24

BEL*AST & LISBURN WOMLN'S AID
IA COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
BALANCE SHEET- 31 MARCH 2023
Notes
2023
2022
Fixed assets
Tangible assets
Inveslments
15
16
1,855,684
1,799,582
3,655,266
1,884,952
.881.812
3,766,764
Current ￿ets
Debtors
Cash ai bank and in hand
17
18
541,504
1,189,151
1,730,655
332.792
1,342,942
1,675,734
Creditors: amounts falling due within one
year
Net current assets
19
(171,893)
I￿58,762
217.562
1,458,172
Total &ssets less current liabilities
Defined benefit pension scheme liability
5214,028
(4,674)
5,224,936
(7.331)
22
Net assets
5209,354
5.217.605
Charlty Funds
Unres¢ricted Funds
General
Pension reserve
2,102,340
(4,674)
2 097 666
1,957,504
(7,331)
1,950,173
Designated
Revalualion Reserve- Investmenl
Properly
Fair Value reserve - Listed Investment
Other
399Jll
19.3,033
1,058,739
1651083
3,748,749
374,31
298,191
1,118,581
1.791.083
3.741.256
Tolal unrestricted funds
24
Restricted funds
Income
Capilal
Total restricted funds
23
23
289,545
1171060
1,460,605
258,273
1,218.076
1,476,349
Total charity funds
5,209,354
5.217.605
The financial statements were approved and authorised for issue by the Board on
Signed on behulf of the board of directors:
Ruth McAdam (Chair)-
Dale.,
I.IL.
The notes on pages 27 to 54 fomi part of these accounis.
25

BLLFAST & LISBUI(]Y WOMENS AID
IA COMPANY LIMITED BY GUARANTEEI
YEAR ENDED 31 MARCH 2023
STATEMENT OF CASH FLOWS- 31 MARCH 2023
Notes
2023
2022
Cash flows from operating activities:
Net cash provided by (used in) operating activities
(171,003)
235.121
Cash flows from investing activitie5:
Dividends, inierest and rents from investments
Proceed.s from the sale of tangible fixed a.ssels
Purchase of tangible fixed asseis
Proceeds from sales of invesiments
Purchase of investmenis and unrealised gains
Other gainsl(losses)
Pension liability puymeni & inierest
Net cash provided by (used in) investing activities
C*sh nows from financing activities;
Net cash provided by lused in) financlng actlvltles
64,574
62,776
(50,695)
127,354
(121,349)
(77,458)
(2,671)
17,213
(8.772)
(23.454)
Net (decrease)lincrease in cash and cash equivalents in
the reporting period
Cash and cash equivalents ¥4t the beginning of the
reporting period
Cash and cash equivalents at the end of the reportlng
period
Analysis of cash and cash equivalents
Cash ai bank and in hand
Short term deposils
Total cash and cash equivalents
(153,790)
211,667
1,342,941
,131,274
1,189,151
1,342,941
1,189,151
1,342,942
1,189,151
1,342.942
A. Reconciliation of net incomel(expenditure) to net
cash flow from operating activities
2023
2022
Net (expenditure)/income for the reporting period (as
per the statement of financial activities)
Depreciation
Unrealised (Gains)Ilosses on inve%lments
Dividends received
Rents received from investment properties
Interesi receivable
Inleresi payiible
Lossl(profit) on the sale of fixed assets
(Increase)/decrea.%e in debtors
Increasel(decrease) in creditor.8
Net cash provided by (used in) operating activities
18J76)
79,963
76,225
(24,726)
(282110)
(11,648)
139
349,376
68,708
(92.751)
(23.222)
(27,240)
(12.314)
200
(208,712)
(45,669)
(171,003)
(47,658)
20,022
235,121
26

BELFAST & LISBURN WOMEN￿ AID
IA COMPANY LIMITED BY GUARANTEE
YEAR EIYDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
I. ACCOUNTING POLICIES
(a) General information and basfjs of preparation
Belfast & Lisburn Women's Aid is constituted as a company limited by guarantee (incorporated
in Northern Ireland- Nl 020807).
The charitable company consiilutes a public benefit entity as defined by FRS 102.
Statement of Com
liance
The financial slateinents have been prepared in accordance with Accounting and Reporting by
Charities.. Stalement of Recommended Praclice applicable to charities preparing their accounts
in accordance wilh ihe Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland issued in October 2019. Ihe Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland (FRS 102), the Charilies Act (Northern Ireland) 2008,
Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted
Practice.
The financial statements are prepared on a going concern basis under the hislorical cost
convention, modified io include certain items at fair value, The financial slalements are
prepared in slerling which is the functional currency of the charity.
The significant accountin8 policies are sei out below. The direclors consider that Ihese
accounting policies are suitable, have been consislen¢ly applied and 4re supported by reasonable
and prudent judgement and eslimales.
(b) Funds
Funds held by the charily are eiiher.,
Unreslricled general funds - these are funds which can be used in accordance wilh Lhe
charitable objects at the discretion of (he trnslees.
Iksignaied funds- Ihese are funds set aside by the trustees out of unrestricted general
funds for specific future purposes or projects.
Resiricted funds
these are funds that can only be used for particular restricted
purposes within thc objecls of the charity. Restrictions arise when specified by the
donor or when Ihe funds are raised for particular reslricted purposes.
Further explanation of ihe nature and purpose of each fund is included in the notes to the
financial stalements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
charity is legally entitled to the income afiel any performance condi(ions have been met, the
amounl can be measured reliably and it is probable that the income will be received.
27

BELFAST & LISBURN IVOMEN'S AID
IA COMPANY LIMITED BY GUARAiYfEEI
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
I. ACCOUNTING POLICIES (CONTINUED)
(c) Income recognition (continued)
For donations lo be reco8nised the charity will have been notified of the amounts and the
setilemeni dale in writing. If there are conditions attached to the donation and ihis requires a level
of performance before entitlemenl can be obiained ihen income is deferred until those conditions
are fully met or the fulfilment of those condilions is within the control of ihe charity and it is
prob<ible ihal they will be fulfilled. Voluntary income is received by way of granls, donations and
gift% and is includcd in full in the Siutefflenl of Financial Activlties (SOFA) when receivable.
Income received from collections is recognised when received.
Donated facilitie.8 and donated professional .services are recogni.sed in income ai their f&ir value
when their economic benefit is probable. li can be measured reliably and ihe charity has control
over the ilem. Fair value is detcrmined on Ihc basis of the value of the gift to Ihe charily. For
example the amount the charily would be willing to pay in the open market for such facilities and
services, A corresponding amount is recognised in expendilure.
No amount is included in ihe financial stalements for volunieer time in line with Ihe SORP (FRS
102).
The charity receive% government granls, see Nole 3 & 23 for more informalion and io Ihe amount
and Source of ihese grants. Income from government and oiher granls are recognised ai fair value
when the charily has enliilement afier any performance conditions have been met, it is probable
thlii Ihe income will be received and the amounl cun b¢ measured reliably. If enlitlement ]% not
met ihen these amounts are deferred.
Grants and conlracls, including capilul grants, from ihe government and oiher agencies have been
included as income from activities in furtherance of the charity's objecls where these amount to
a contriici for services, bui included as donations where the money is given in response to an
appcal or with greaier freedom of use, for example, government block grants,
Training income is included in the year lo which il relates.
Income from trading activities includes income earned from fundraising event% and trading
activi(ie% io raise fund% for the charity. Income is received in exchange for supplying goods and
services in order to raise funds and is recognised when entillemeni h&$ occurred.
Investment income is earned through holding assets for inveslmeni purposes such shares and
property. It includes dividend%, interest and rent. Investment income is recogni.%ed as the charily'.S
righi to receive payment i.s established.
Other income includes income from utilitie.s and gain% on disposal of fixed assets.
(d) Expenditure recognition
All expendilure is accounted for on an accruals basis, inclusive of VAT which cannot be
recovered and has been classified under headings that aggregate all costs relaied to the calegory.
Expendilure is recognised where there is a leg(Il or constructive obligation to make payments to
third parties, it is probable that the settlement will be required and the amount of (he obligation
can be measured reliably.
28

BELFAST & LISBURN WOMEN'S AID
{A COMPANY LIMITED BY GUARANTEEI
YEAR Ef4DED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
ACCOUNTING POLICIES (CONTINiIED)
(d) Expenditure recognition (continued)
It As categorised under the following headings:
Costs of raising funds includes ihe costs associated with allracling voluntary income.
Expenditure on chariiable aclivities includes ihose costs incurred by the charity in the
delivery of its activities and services for ils beneficiaries. Il includes both costs thal can
be tillocilted directly to such activities and ih05e ¢0515 of an indirect nalure nece55ary to
suppon Ihem; and
Other expenditure represents those items noi falling inlo the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Governance costs include (hose costs associated with meeting the constitutional and
slalulory requireinents of the charily and include the audit fces, professional advice for
Iruslees, cosl of trustee meetings and costs linked io the stralegic management of the charity.
All costs are allocated beiween the expenditure calegorie5 of ihe SOFA on a basis designed
to reflecl the use of the resource. Costs relating io a p(Inicular activiiy are allocated direcily,
others are apportioned on an appropriale basis e.g. staff time and floor space as set out in
Note 7.
le) Support costs allocation
Support cosis are those that as£ist the work of the charity but do not directly represent
charitable aclivities and include office costs. governance costs and adminislralive payroll
cosls. They are incurred direcily in support of expenditure on Ihe object.s OF (he charity.
Where support Cosls cannot be directly attributed io particular helldings they have been
allocated to cost of roising funds and expendiiure on charitable aclivilies on a basis
consislent with the use of the resources for example, staff time and floor space. Premises
overheads und other overhetids h(Ive been allocated on a basis consis(enl with ihe use of
resources.
Fund-raising costs are those incurred in seeking voluntary contribulions and do nol include
the costs of disseminating information in support of the charitable activities.
The analysis of these costs is included in Note 7.
(Q Fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated
impairment losses. Cost includes costs directly attributuble to making the as%el capable of
operating as iniended, The costs of minor additions, where ihe useful life is considered 10
be less than 2 years, are noi capitalised.
29

BELFAST & LLSBURN WOMENS AID
IA COMPANV LIMITED BY C.UARANTEEI
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
ACCOUNTING POLICIES (CONTINUED)
(O Fixed assets (continued)
Capilal grants received in respect of tangible fixed asset.s are amort15ed over ihe life of the
assel in line with deprecialion.
Depreciation is provided on all iangible fixed a%sets, at rales calculated to write off the
cost. less estimaied residual value, of each asset on 41 sysiemalic basis over its expccled
useful life as follows:
Properly
Compuier
Fixlurcs and fillings
Moior v¢hi¢les
2go Straight line
33.3% straight line
25% reducing balance
25% 51Taight l ine
(g) Investment properties
Inveslment propertie5 for which fair Viilue can be measured reliably without undue cosl or
effort are measured at fair value al each reporting date with changes in fair V411ue recognised
in 'net gain% l (losses) on investments, in the SOFA.
(h) Investments
Investments are reeognised initially al fuir value which is normally the transaction price
excluding IranS4iCtion costs. Subsequently, they ure measurcd at fair value with change
recognised in 'nei gain% l (lo%,ses) on investmen15' in the SOFA if the share% are publicly
traded or their fair value cun otherwise be measured reliably.
(i) Debtors and creditors receivable I payable within one year
Debiors and creditors with no Slated interest rale and receivable or payable wiihin one year
are recorded at lrnnsaclion price. Any los.ses ari%ing from imp¥iirment are recognised in
expenditure.
(i) Impairnjent
As.%els not measured ai fair value (Ire reviewed for any indication that the asset may be
impaired at each balance sheet dale. If such indication exists, the recoverable amount of the
a.sset, or ihe asset's cash generating uni(, is e.stimated and compared io the caThying amount.
Where the carrying amount exceeds its recoverable amount, an impairment loss 1%
recogni%ed in profit or loss unless the asset is carried at a revalued amount where the
impairtnenl105s is a revalualion decrease.
(k) Leases
Renlals payable and receivable under operating leases are charged to the SOFA on a siraight
line b¢lSiS over (he period of the le<lSe.
30

BELFAST & LISBURN WOMEN￿ AID
{A COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
ACCOUNTING POLICIES (CONTINUED)
(l) Employee benefits
When employees have rendered service to the charity, short-term employee benefils to
which the employees are entitled are recognised at Ihe undiscounted amount expected to be
paid in exchange for that service.
Defined contribution pension scheme
The charity operates a defined contribution plan for the benefit of its employees.
Contributions are expensed as ihey become payable.
Defined benefit pension scheme
Belfast & Lisburn Women's Aid participates in the Pensions Trus('s Growth Plan (the Plan).
The Plan is funded and is noi contracted-out of the State scheme. The Growih Plan is a
mulii-employer pension plan. Belfast & Lisburn Women's Aid are unable to identify its
share of ihe underlying assets and liabilities, therefore, in accordance with FRS 102. it has
been accounted for as if it is a defined conlribution schcme. Thc addilional contributions
which Belfasi Women's Aid are commitled io pay at 31 March 2023 have been included
in the balance sheet, see Notes 22 and 30.
(l) Taxatlon
No provision is required for laxation a.s Ihe company is defined as a charity for laxaiion
purposes.
(m) Going concern
The financial statements have been prepared on a going concern basis as ihe Irustees believe
Ihat no malerial uncertainiies exisl. The tru%lees have considered the level of fund% held and
the expected level of income and expenditure for 12 months from authorising these fjnancial
Slatemenls. The budgeted incorne and expenditure is sufficient with ihe level of reserves for
the charity to be able to conlinue as a going concern.
(n) Judgements and estimates
The following judgements including those involving esiimales have been made in ihe
process of applying the above accounting policies thai have had ihe most significanl effecl
on the amounts recognised in the financial statements and that have a significant risk of
causing a material adjustmenl to (he Ca￿yIng arnounts of a55et5 and liabilities within ihe
nexi financial year:
depr￿latIOn method and as.set useful lives
valuation of properties
principal assumptions used to measure multi-employer defined benefit pension
schemes, liabilities, sensitivities to change5 in assumpiions and fuiure funding
obligalions
(li)
The eslimates and assumptions are reviewed on an ongoing basis considering ihe current
and future market condition%.
31

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIfvIITED BY CUARANTEEI
YEAR ENDED 31 i¥IARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
INCOME FROM DONATIONS
Unrestricted Restricted
funds
funds
Total Funds
2023
Unrestricted
Restricted Total Fund.s
funds
2022
Donations
Granls
Gifi Aid
Other
52,193
17,858
70,051
132,504
11.636
144.140
20,170
72,363
20,170
90,221
34.595
167,099
34,595
178.735
17,858
11,636
£20.170 (2022: £34.595) consists of gift voucher% received and items don4led. where ihe value io the charity
can be quantified, for distribution lo women 5UPPOrted.
INCOME FROM CHARITABLE ACTIVITIES
Unrestrlcted Restricted Total Funds unre.stricted
funds
funds
2023
funds
Restricied Total Fund.5
fund.
2022
Supporting People
ontracts
Floating support
contract
Housing
management -
Department of
Juslice
Hou.%ing
mJnagement-NIHE
Housing
managcmeni-
WoMen￿ru.￿t5
Housing
management -
Covid Fund
PBNI
Belfasl Health &
Social Care Trust
South Ea.%lern
Health and Sociul
Care Trust
Granls
883,524
883,524
819,912
819.912
518,468
518,468
481,140
481,140
533,994
533,994
279,435
279,435
380,863
380￿63
348,666
348.666
46,684
46,684
19,587
19,587
44,796
44,796
158,470
158,470
152,462
152,462
60,954
60,954
58,640
58,640
1,052,283
2,673,699
1,052,283
3,635240
3,219
36,045
3,674504
807,689
2.319.843
807.689
3.012,327
900
24,093
3,037.320
961,541
3219
36,IMS
1,000,805 2,673,699
692,484
9(K)
24,093
717,477
Training
Other
2,319,843
Government grants received are ouilined in Note 23.
32

BEI.FAST & LISBURN WOL¥IEN'S AID
IA COMPANY LIMITED B Y GuARA￿EEl
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
INCOME FROM INvE￿mENTs
Tolal
Funds
2023
Tolal
Funds
2022
Unrestricted
funds
Restricted
funds
Unreslricled Restricled
funds
funds
Dividends- Equities
Interest - fixed inleresl
securilies
24,726
9,915
24,726
9,915
23,222
11,619
23,222
11.619
Interest -deposits
Renlal income
Other
1,733
28,200
1,733
28,200
695
27,240
695
27,240
64,574
64,574
62,776
62,776
OTHER INCOME
Total
Funds
2023
Total
Funds
2022
Unreslricted
funds
Restricted
fund5
Unrestricted Resiricted
funds
funds
Other
14,735
14,735
14,735
14,735
11,555
11,555
11,555
11.555
INVESTMENT MANACEMENT COSTS
Total
Funds
2023
Total
Funds
2022
Unrestricted
funds
Restricted
funds
Unrestricted Restricted
funds
funds
Inveslmenl
management fees
Oiher
811
6,811
7,085
7,085
8,115
14,926
8,115
14,926
5.067
12.152
5,067
33

BELFAST & LISBURN WOI¥IEN'8 AID
A COMPANY LIMITED BY C.UARANTEEI
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
ANALYSIS OF TOTAL EXPENDITURE
Charitable activities
Basis of Raising Supported Outreach
allocation
funds
Housing Support
Other
Total
2023
Tolal
2022
Costs directly
allocated to
activities
Staff costs
Housing running
costs
Replacement
furniture &
equip
Children's
expenses
General
Expenses
Project
subsistence
Motor and iravel
expense
Consulidncy
DepreLiation
Direct
Direct
914,695 1.359,652
261,404
24,841
2,274,347
294,361
1,783.509
224,214
8,116
Direct
38,811
3&811
9,567
Direct
2,174
7,617
9,791
9,014
Direct
349,317
118,368 22,295
489,980
401,484
Direct
1,989
5,754
7,743
2,426
Direct
20,003
33,411
53,414
32,619
Direct
Direct
30074
951
31.825
45J98
7,401
32,888
45,398
Support Costs
Governance
Salary
2,788
1249
12,210
16247
.37,219
Siaff co%t.
Salary
4,128
222584
99,675
326J87
297.647
Housing running
costs
Equipment
Salary
43,291
19J85
62,676
79,181
Salary
osts
Salary
co.sts
Salary
costs
Saldry
costs
Sal&iry
costs
Salary
co.%ts
1,104
494
1598
264
General
Expen.8es
Project
sub%islence
Motor and travel
expen.ses
9,424
44,873
20,100
74J97
70,721
2,73S
1,229
3,964
4,581
3,137
1,405
4,542
3,007
WAFNI
membership
Depreciation
1,520
680
2200
2.21N)
23,880
10,691
34￿71
35,819
13,552
1,979,703 1,735,425
43,572 3,772252
3,033,761
34

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED By GUARANTEEI
YEAR ENDED 31 i¥IARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
GOVERNANCE COSTS
Unreslricted Restricted Total Funds Unrestricled Restricted Total Fund5
funds
funds
2023
funds
fund.5
2022
Trustee
remuneration
Trustee travel
Trustee training
and governance
Governance
review
Consuliancy
Audilor's
remuneraiion
Legal fees
Defined Benefil
Pension Inieresi
Other
1,477
1,477
3.426
3.426
10,594
10,594
4,037
13,327
32
13,327
4,037
4,037
4,(K)5
16,229
200
16,229
200
139
139
12,210
4,037
16,247
33.214
4,(K)5
37,219
NET (EXPENDITURE) I INCOME FOR THE YEAR
Net (expenditure) / income for ihe year is slated after charging l (crediting)..
2023
2022
Depreciaiion of tangible fixed assets
(Gain) 1105s on sale of tangible fixed assets
Operaling lease renials
Audiiofs, remuneration
(Gain} I loss on f<iir value movemeni of inveslment property
(Gain) I loss on fair V¢ilue movement of investments
79.963
68,708
86,489
4,037
(25,000)
101,225
79,230
4.037
(50,(KK))
(42.751)
10. AUDITOR'S REMUNERATION
The auditor's remuneration amounts io an audit fee of £4.037 (2022: £4.037) and other services of £Nil
(2022.. £Nil)
35

BELFA.ST & LISBURN WOMENS AID
IA COMPANY LIMITED BY GUARANTEEI
YEAR ENDED 31 fv1ARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
11. DIRECTORS, AND KEY MANAGEMENT PERSONNEL REMUNERATION AND
EXPENSES
The directors neiiher received nor waived any remuneration during the year (2022: £Nil).
The iotal amount of employee benefils for key managemeni personnel is £308.203 (2022: £308.849).
The key management personnel compensalion is oullined on page 4 of ihe Director's Report.
Travel costs amounting to £12 (2022: £Nil) were reimbursed to l (2022.. Nil) Trustee of ihe compuny.
12. STAFF COSTS AND EMPLOYEE BENEFITS
The aver<ige monthly number of employees and full time equivalent <￿E) during the year wus as follow.%:
ThL aYL￿*Ll mi)nihly numbLr ol. ¢mpl(IyL'L'S and lull iimL' equiv&lLnl (FfE) during
IhL ycar was us lollows:
Average
monthly
2023
10
Average
monihly
2022
10
rE
2023
10
2022
10
70
Directors
Siaff
104
79
93
103
80
The total staff cosis and employees. benefits was a.s follows,.
2023
2022
Wages and salaries
Social security
Defined contribution pension costs
2,263,847
2(10,914
1,816,123
152.335
74.053
2,550,540
2,042,511
2023
2022
Allocated to..
Raising funds
Charitable activities:
Supporting Hou%ing
Outreach Support
Other
4,128
4,947
1,117,282
1,429,130
1,022.435
,012,831
2,550,540
2,042.511
36

BELFAST & Ll¢yBURN WUMEN'&i AID
{A COfvIPANY LIMITED B Y GUARANTEE)
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
12. STAFF COSTS AND EMPLOYEE BENEFITS (CONTINUED)
The number of employees who r￿e1Ved iotal employee benefils (excluding employer pension costs) of
more than £60,000 is as follows:
2023
2022
No.
£60,001- £70,000
£70.001- £80,000
£80.001- £90.000
£90,001- £ I (x),o(M)
13. INTEREST PAYABLE AND SIMILAR CHARGLS
2023
2022
Bank loans and overdrafts
Financc charges payable under finance leases
Interest on net defined benefit pension liability
139
139
200
200
14. TAXATION
As u charity, the company benefits from various exemptions afforded by tax legislation. Ii is therefore nol
liable to corporation tax on income or gains falling due within tho.se exemptions. Recovery is made of lax
deducled from receipts under gift aid.
15. TANGIBLE FIXED ASSETS
Land and
buildings
Fixtures and
fitlings
Computers
Motor
vehicles
Total
Cost
Ai l April 2022
Addiiions
Al I l March 2023
2.8.18,954
482,567
25.0(Xi
50.695
3,357,842
50,695
3 408 537
2 8.38 954
482 567
Depreciation
Ai l April 2022
Charge f()r Ihe yLar
Ai 3 l MJrL'h 2021
981,555
56,779
1040 114
465,527
4,260
469 787
12.500
18.924
1,472,890
1 $52 853
Net book value
At 31 March 2023
Ai I l M<ifLh 21)22
1798 620
13
44,271
2023
2022
Land and buil(Jings'.
Freehold
Long leasehold
Short leasehold
974,526
82{iVJ4
I,(N)5,124
850,075
1,798,620
1,855,399
37

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANfEL)
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS-31 MARCH 2023 (CONTINUED)
16. FIXED ASSET INVESTMENTS
Listed Investment5
Inveslmenl
Property {Long
Leasehold)
Total
2023
Cost or valuation
At l April 2022
Addition.s
Disposals
Revaluation
At 31 March 2023
1.456,812
121,349
(127.354)
(101,225)
1,349,582
425,0(K)
1,881,812
121,349
(127.354)
(76,225)
1,799582
25,0(M)
450,IM)O
Investtnenls at fair value comprise:
2023
2022
Equities incl Aliernalives and mulli
asset
Securities - (Bonds and Gilts)
901,831
918.166
447,751
1,349,582
450,000
1,799,582
538,646
1,456,812
425,0(X)
1,881,812
Investment property
liivesinieiii pl￿per[Y
An independeni professional v(Ilualion of the investment property performed on 3(Vh May 2023, Viilued the
property at 31 Miirch 2023 at £450,000 (2022,, £425,OCK)).
17. DEBTORS
2023
2022
Trade Debtors
Renl receivable
Prepayments and accrued income
189,964
58,975
292565
541.504
91.510
36,623
204,659
332,792
18. CASH AT BANK AND IN HAND
2023
2022
Cash al bank
Cash in hand
1,183,578
5.573
1,189.151
1,340,231
2.711
1.342.942
38

BELFAST & LISBURN WOMEN'S AID
IA COMPAf4Y LIMITED BY GUARANTEE)
YEAR ENDED 31 i¥1ARCH 21J23
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Other tax and social security
Pension
Accruals
Defe￿ed income
19,660
48￿24
66,202
52.017
37
81,241
18.065
217,562
86,687
17,022
171,893
20. LEASES
2023
2022
Not laler ihan one year
Later than one year and not later than five years
Later than five years
77,970
8,519
72,952
6,278
86,489
79.230
21. DEFERRED INCOME
Under l year
Over l year
Total
At l April 2022
Additions during the year
Amounts released to income
At 31 March 2023
18,065
15,066
(18,065)
15,066
18,065
15,066
(18,065)
15,066
22. DEFINED BENEFIT PENSION SCHEME LIABILITY
2023
2022
Ai l April 2022
Provided during the year
Paid during ihe year
Inleresl
Remeasurement
At 31 Mareh 2023
7J31
34,663
(2,671)
139
{125)
4,674
(8,772)
2￿
(18,760)
7,331
The charity operates a mulii-employer pension scheme which is closed to future accruals. There 15 currently
no intention to wind up the pension scheme; however, there is a deficit on the current pension scheme which
has io be met by Ihe charity, to eliminale Ihis funding shortfall addi(ional contributions are to be paid to ihe
scheme. see Nole 30.
39

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARANTEE)
YEAR ENDED 31 fvIARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023 (CONTINUED)
23. RESTRJCTED FUNDS
Balance
l April
2022 Incomin
Movement in
resources
Transfer
Balance
of 31 March
Funds
2023
Oui
oin
TANGIBLE FIXED ASSETS
General Building Fund
Souih Belfast Rebuild Fund
Computer Fund 2
Refuge Equipment Fund
Office Equipment Fund I
Office Equipment Fund 2
Play Equipmeni Fund
Security Equipmeni Fund
Support Car Fund
Support and Resource Centre Fund 2
Support and Resource Centre Fund 3
Support and Resource Centre Fund 4
Subiolal
42,871
850,544
(3,487)
(26,097)
39,384
824,447
176
751
102
12,500
302,579
3,548
s,￿5
1.218,076
(44)
(188)
(25)
(6.250)
(8,786)
(887)
(1,252)
(47,016)
132
563
77
6,250
293,793
2,661
3,753
1,171,060
OTHER NET ASSETS
Supporting People- Refuge Schemes
and Floating Support
Supporting People -Frozen Reslricled
Funds
Supporting People -Covid working staff
payment
Supporting People - PIF
Assist NI
Youih Fund -BHSCT
Youth Fund -SBHSCT
Young Women's Fund I
Crisis Support Fund 3
Homeless Preven¢ion Fund I
Homeless Prevention Fund 2
Child Worker Fund
Child Worker Fund 2
Child Worker Fund 3
Child Worker Fund 4
66,442 1,401,992
(1,401,992)
66,442
67,038
67,038
5,748
5,748
23,575
18,754
32,341
6,251
2,450
172
17.489
690,538
158,470
60.954
(41,064)
(691,881)
{142.881)
(66.341)
(171)
(12)
17,411
47,930
2,279
160
30,(KIO
34.103
(30,000)
(27,489)
(2.308)
(13.000)
6.614
2,308
13,tK)O
Domestic Violence Parlnership
Coordinator Fund
Subtotal carried forward
7,826
49.998
(53,817)
4,IM)7
227,157 2,462,292
{2.470.956)
218,493
40

BELFA￿ & LISBURN WOfvIEN'S AID
IA COMPANY LIMITED BY CUARAKfEEI
YEAR ENDED31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
23. RESTRICTED FUNDS (CONTINUED)
Balance
l April
2022 Incomin
Movemenl in
resources
Transfer
Balance
of 31 March
Funds
2023
Out
oin
OTHER NET ASSETS (CONTINUED)
Subtotal brought forward
Trafficking Support Worker Fund
Trafficking Support Fund
Trafficking Support Fund 2
Trafficking Training Fund
Refuge Support Fund
Refuge Support Fund 2
Refuge Support Fund 3
Refuge Refurbishment Fund
Outreach Support Fund
Big Lottery Improving Futures
Dornestic Violence Awarene.s.s Fund
Play Equipment Fund
Educator Advocale Fund
The Training Fund
The Training Fund-sustainabilty
Hclping Hands Training Fund
Covid Crisis Fund
Crisis Support Fund I
Crisis Support Fund 2
Services Support Fund
Services Support Fund 2
The Technvlogy Fund
Criminal Jusiice Worker Fund
Cross Community Fund
The Lisburn Fund
227,157 2,462,292
10,501
2.(K)O
4,(M)O
9,990
3.483
(2,470.956)
(10,501)
218,493
2,IM)O
(4,(KlO)
(3,600)
(3.483)
(3,150)
( 1,000)
6J90
1,850
654
654
12.OtK)
(12,OLX))
(1.076)
1,380
424
182
304
424
375
49,173
52.502
7,698
500
(557)
(49.173)
{50,173}
4.358
740
6,687
8,438
(500)
5,0(K)
7,827
10,714
21,802
(2,510)
{7.827)
(10,714)
(325}
2,490
21,477
20,142
19,305
6,395
(24,152)
(1,580)
(3,008)
15,295
4,815
228
3,236
Subtolal
258,273 2.691,557
2,660,285
289 545
Total
1.476,349 2,691.557
(2,707.301)
1460,605
41

BELFAST& LISBURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARAIYTEF.)
YEAR ENDED JI i¥IARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023 (CONTINUED)
23. RESTRICTED FUNDS (CONTINUED)
Balance
April 2021
Movemeni In rLsoU￿Cs
Incoming
0ui80in8
Trallsfer or BalanLe
FurK15
MaTch 2022
TANGIBLE FIXED A5SErs
General Bullding Fund
Souih Belfasi Rebuild Fund
ComputLr Fund 2
Refuge EquipmL'ni Fund
Ol'lice Equipmeni Fund I
OfliLL Equipmcni Fund 2
Play Equipmenl Fund
SeL'uriiy Equiprneni Fund
Support Car r'und
Suppori and RcsourLe CenirL' Fund 2
Support and ResourL¢ Cenlre Fund I
Supporl and ResourLL' CenirL' Fund 4
Subtolal
46,1.$8
876.680
12
8.fj
11.487)
120.116)
(12)
(85)
19>
42,871
8.50..544
21.5
176
7.$1
102
12.$00
-302.$79
1250)
1.16
18.750
.111.486
4.7.11
6.674
1,266.117
{6.2%01
18.9071
11.18.1)
11.6691
48.081
1.218.076
OTHER NET ASSETS
Supporting People RLfu8c SL'hL'mL'S
Supporiing PLople -Fru/An RLslriLled
Supporling PL'ople .Cuvld
Supporting P¢'ople . PIF
As5151 Nl
Youih Fund .BHSCT
Youih Fund -SEHSCT
Youn8 Women's Fund I
Crisis Support Fund .1
Ilomeless Preveniion Fund I
HomelLSS PrevLniion Fund 2
Child Worker Fund
Child Worker Fund 2
Child Worker Fund .1
DomLStIL Viol¢nc¢ Parln¥4rship Cnordinaior
RLfu8e Support Fund
Refuge RLlurbishmcni Fund
Outreach Support Fund
Big LoiiLry Improving Futures
DomesiiL ViolenLe AwurL'nL.%s Fun(J
Play E4uipmLnl Fund
Educaior AdvoLalL Fund
The Truining Fund
ThL' Training Fund -susiuinuhiliiy
Covid Cii%is Fun
ThL Technology Fund
Criminal Jusiice Worker Fund
The Lisburn Fund
Subtotal
Toial
16.440
67.0.18
I.101.0.$2
11.2$1.0.50)
(JO.442
67.0.18
70.792
10.-148
401.99.S
152.464
.18.642
110,792)
16.771)
(.185,241)
(11fj,691)
(.59.890)
18.754
32.-141
6.2.11
7.499
9.1.489
(5,621)
(9.1.117)
172
110,211)
(11.99.S)
{29.100)
{.$4.908)
151.759)
(.1.128)
(6.846)
(8.(KM))
(640)
iO.IMX)
974
24.042
1.1.292
-3.996
11.174
46.291
-1.128
2.1013
7.826
6.$4
2.020
424
1.180
424
182
194?)
(1.3.677)
121,892)
26,2.50
740
11.6171
10.O(Ml
20.21Y)
4..158
740
1.617
19.172
129.172)
(67)
770
2.267.864)
(2.-115.945
20.142
-3.216
258.27.1
1,476..149
.1,006
186.667
1.452.824
2.111.479
2,.331,479
7.991
7.wl
42

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LI￿lITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
23. RESTRICTED FUNDS (CONTINUED)
The General Building Fund represents funds provided for the purchase of Tefuges and building works
Ca￿led out by the charity. The fund is represen(ed by fixed assets and is reduced by the depreciation
charged on ihe a.ssets,
The South Belfast Rebuild Fund was sel up to finance Ihe rebuilding of ihe South Belfast refuge. The
South and East Belfast Health and Social Services Trust, Comic Relief, EU Programme for Peace and
Reconciliation via Childhood Fund, Garfield Weston Foundation. Oak Foundation, Tudor Trust, Bclfasl
Regenerdlion Office, Henry Smith Charity, Ulster Garden Villages, Big Loiiery Fund and NIO-
Community Safety unit via Belfasi Communiiy Safety Partnership, have contributed to this fund. The
fund is represented by fixed assets and is reduced by the depreciation charged on the assets.
The Office Equipment Fund 2 15 a grant received from the Big Lottery Improving Fulures programme to
purchase office equipment for ihe project. The fund is represented by fixed asS¢ts und is reduced by the
depreciation charged on the asset5.
The Play Equipment Fund l is a granl received from Children in Need for outdoor play equipmeni for ihe
Li.sburn refuge, The fund is represented by Fixed asseis and is reduced by depreciation on the assets.
The Security Equipment Fund is a L￿al Area Working grant received from Belfast City Council
Community Safety to purchase CCTV for our Support and Resource Centre. The fund is represented by
fixed asseis and is reduced by the depreciation charged on ihe assets.
The Support Car Fund is funding from The National Loiiery Communiiy Fund for the specific purpose of
purchasing a vehicle. The fund is represented by fixed assels and reduced by depreciation charged on ihe
sset.
The Support and Resource Centre Fund 2 relates to granis received from Making Belfast Work. Northern
Ireland Housing Executive. Garficld Weston Foundation. the Department of Education, Oak Foundation,
EHSSB, South and East Health and Social Services Trust and (he Down and Lisburn Healih and Social
Services Trust to refurbish ihe new Support and Resource Centre. The fund is represented by fixed asseis
and is reduced by the depreciation charged on ihe a5sels.
The Support and Resource Centre Fund 3 is a grant received from Belfast City Council io fund the
refurbishment of the training annex in the Support and Resource Centre. The fund 15 represented by fixed
asset5 and 15 reduced by the deprecialion charged on the assets.
The Support and Resource Cenlre Fund 4 is an energy grant received from the Big Lottery Fund io improve
the energy efficiency of the Support and Resource Cenire, The fund is represented by fixed assets and is
reduced by the depreciation charged on the asseis.
Supporting People - Refuge Schemes and Floating Support Fund represenls supporting people contracts
with the Northern Ireland Housing Executive to provide refuge accomrnodation and refuge support and an
outreach support service for wotnen and children experiencing domestic violence.
Supporting People-Frozen Restricted Fund 15 allowed to cover exlra expenditure due to the pandemic Covid
19. The fund has been transferred from Supporting People restricted fund5 With perniission from Supporting
People.
Supporring People-covid working staff payment is phase 2 of a fund rcceived to Ihank staff working during
the Covid pandemic.
43

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEEI
YEAR ENDED 3A MARCH 202J
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
23. RESTRicfED FUNDS (CONTINUED)
Supporting People
PIF is a grant received from the Provider Innovalion Fund for the Business
Transformalion Project.
Assist Nl is funded by the Department of Justice and the PSNI . It has been established under a Consortium
agreement between Belfast & Lisburn Women's Aid, Foyle Women's Aid and MAP (Men's Advisory
Project)
Youih Fund - BHSCT is a contract for services from Belfast Health and Social Care Trust lo fund dotneslic
violence services for women and children.
Youth Fund - SEHSCT is a contract for services from Souih Eastern Healih and Social Care Trust to:
fund crisis intervention and suppon .services to children and young people living in the community who
experience domestic violence in the Trust's area and io support posts (o provide Children & Young People
groups.
The Young Women's Projeci Fund I represents gran(.$ received from the South Belfast Policing and
Community Safely Partner4hip (PCSP) and ihe Belfast Health and Social Care Trust lowards salary and
running cos1.8 of the Youn8 Women's Projeci.
The Crisis Support Fund 3 relates to a number of grants from Belfast City Council to support women and
hildren Ihroughout ihe COVID pandemic.
The Child Worker Fund is a grunt from the Department of Education Paihway8 Fund via Early YeaTS for
Iwo child workers wi(hin iwo of our refuges.
The Child Worker Fund 2 is a grant received from Children in Need lo fund a Children's Resilience
worker,
The Child Worker Fund 3 1.4 a grant received from Children in Need to fund a Next Steps project.
The Child Worker Fund 4 is a grant received from Comic Relief via WAFNI to fund children's services.
The Domestic Violence Partnership Coordinator Fund is funding from the Belfast Health and Social Care
Trust to Fund the Domeslic Violence Partnership Coordinator. This yedr funding has also been received
from Belfast PCSP to fund awareness training.
The Trafficking Support worker is a grdnt received from Belfast PCSP to fund staffing of the trafficking
projecl.
The Trafficking Support fund is income received from WAFNI to support the women in the trafficking
projeci.
The Trafficking Support fund 2 is a grant received from The Community Foundalion to fund Equine
therapy within the trafficking project.
The Trafficking Training fund is a grant received for The Lottery Communiiy Fund for training within
the trafficking project.
The Refuge Support Fund is a grant received from ihe Council for the Homeless Northern Ireland.
provided for by the Department of Social Developmenl, to support women and children residing in refuge
over Christmas. The money received was spent by the women on Christmas relaied activities.

BELFAST & Ll&>BURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARAKfEE
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
23. RESTRICTED FUNDS (CONTINUED)
The Refuge Support Fund 2 is a grant received from Belfast Harbour Commission to fund welcome packs
for children.
The Refuge Support Fund 3 is a grani received from LCCC PCSP for women's support,
The Refuge Refurbishmeni Fund is a grant received from CITIBANK io fund part of the refurbishment
at the South Belfast Refuge.
The Outreach Support Fund is a grani received from Celtic Football Club to support women and children
supported in the community.
The Big Lotlery Fund Improving Fulures fund relates lo funding for progrdmmes to support women and
children.
The Domestic Violence Awareness Fund is a grant received from the South Eastern Health & Social Care
Trust to fund Sexual & Domestic Violence awareness raising.
The Play Equipment Fund is a grant received from Tesco Groundwork lo provide youih materials and
equipment.
The Educalor Advocate Fund is a grant received from The Departmenl of Healih via WAFNI io fund the
IRIS (Identification and Refe￿￿1 to Improve Safety) projecl.
The Training Fund is a fund received from The National Lottery Community Fund to fund a Iruining project
worker.
The Training Fund - sustdinabiliiy is a fund showing the income earned by the Iraining projecl worker to
ensure ihe project continues afier the grani period ends.
The Helping Hands training fund is a grant received from WAFNI to fund venue cosls of iraining.
The Crisis Support Fund l is a granl received from The Eaton Trust to support women in need.
The cri.sis Support Fund 2 is a grani from Belfast City Council to fund vouchers for essenlial.s for women
in need.
The Services Support Fund is a grani received from Allslate via WAFNI io fund refurbishment and services.
The Services Support Fund 2 is a granl received from Community Foundation Ireland & Bank of Ireland
¢0 fund counselling services for women.
The Criminal Ju.8tice worker fund is a number of grants received from Probation, Vital Voices and
Nottingham University to fund a criminal justice worker.
The Cross-community Fund is a granl received from Communiiy Foundation Ireland io fund a cross border
awarene55 project.
The Lisburn Fund is a number of donalions specifically for the Lisburn area.
45

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 MARCH 2112)
NOTES TO THE FINANCIAL STATEMENTS~ 31 MARCH 2023
(CONTINUED)
24. UNRESTRicfED FUNDS
Balance l Movement in Tesources for
April
year
2022
Incoming
Transfer
Balance
between 31 March
Funds
Outgoing
2023
General reserve
Pension reserve
1,957,504
(7,331)
1,950,173
1,152.477 (1,004.970)
125
(139)
1,152,602 (1,005.109)
(2,671) 2,102,340
2.671
(4,674)
2,097,666
Designated Fundg
Fixed asset fund
Fair Value Reserve-
Inveslmeni Property
Fair Value Reserve - Lisied
Investments Portfolio
Service Provision Fund
Pension reserve
Project Development Fund
Staff Contract Obligations
Fund
Senior Outredch Worker Fund
Gateway Project Fund
Youih Services Fund
Older Women's Project Fund
Crisis Fund
717,566
374,311
17,748
25,000
735,314
399,311
298,191
(105,158)
193,033
3,828
98,134
162,040
57,913
{1,942)
(42,784)
1,886
55,350
162,040
57,913
60,358
12,251
(42,990)
29,619
18,742
1.791.083
(2,125)
54,999 (194,999)
16,617
1,651,083
Total
3,741,256
1,207,601 (1,2(K),108)
3,748,749

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARANTEEI
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
24. UNRESTRICTED FUNDS (CONTINUED)
BalanLe ut l Movemeni in resourL'es I'or
April
year
2021 Incoming
Transler
beiween
Funds
BalanLe al
31 MarLh
2022
Ouigoing
General reserve
1,677,852
958.907
(662,492) (16.763)
1.957,504
Pension reserve
34,663
18,760
2Tr)
8,772
7,331
1,643,189
977 667
662,692
7,991
1,950,173
Designated Funds
Fixed asset fund
Fair Value Reserve- Investment
Property
Fair Value Reserve Listed
Invesimenis Portfolio
Service Provision Fund
Pension reserve
Project Development Fund
Siaff Conlracl Obligations Fund
Senior Oulreach Worker Fund
Galeway Project Fund
Youth Services
Crisis Fund
738.193
(20,627)
717,566
324,311
50,000
374,311
255,440
4,888
1.30,107
162,040
57,913
i 0,000
60.358
42,751
298,191
3,828
98,134
162,040
57,913
(1,060)
(31,973)
( I O,CK)O)
(60,358)
60,358
10,000
60,358
18.742
10,206
1,464
1.753.456
92,751
(55,124
1,791,083
Total
3,396,645 1,070.418
(717,816)
(7,991)
3.741.256
se of Desi
nated funds
Fixed Asset Fund - Thi5 fund has been set UP (o assist in identifying those funds that are not free funds and
il represents ihe net book value of tangible fixed assets which h<ive been (unded by unreslriclcd income.
Fair Value Reserves- Investment Property and Listed Investments Portfoli￿ Represents revalualion
gains on invested resources held by the organisation, These inves¢ed resources cannoi be quickly realised
and iherefore are non-distributable amounts unless sold.
Service Provision Fund l - This fund represents a contribution from the Belfast Health and Social Care
Trust towards the provision of refuge and outreach support services experiencing financial pressure.
Pension Reserve - This fund represents the poteniial pension liability on wiihdrawal from (he Scheme (Note
30)
47

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARAKfEEI
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
24. UNRESTRicfED FUNDS (CONTINUED)
Pur
ose of Desi
nated funds
conlinu£d
Project Development fund - these funds have ￿en designated for anticipdted future refurbishment and
development costs.
Staff Contract Obligations Fund has been designated to cover employment contractual obligations in
the event of any redundancy situation thal may arise due lo a significant reduction in funding.
Youth Serviees Fund has been de.signated io cover unfunded youih services.
Crisis Fund h(Is been ring-fenced to assist the women and children we support by providing a small
amounl of money to alleviale unforeseen hardship, bridge deslitU(ion or allow immediale access lo support
SO il.% to 'relieve poverty and mental and physical dislress among women.
25. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fixed assets
Other Net
assets
Balance
31 March
2023
Funds
Unrestricted funds:
General Reserve
Pension Reserve
Designated Fund5
Revalualion reserve - investmenl property
Fair value reserve - listed invcslments
Other
1,156,548
945.792
(4,674)
2,102,340
(4,674)
399.311
193,033
735.314
399,311
193,033
1,05&739
323,425
2,484.206
1.264,543
3,748.749
Restricted funds:
Income
Capital
289,545
289￿45
I,l71,060
,171.060
1.171,060
289,545
1,460,605
Total
3,655,266
1,554,088 5,209,354
48

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARANTEEI
YEAR ENDED31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
25. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
Oiher Net
assets
Balance
31 March
2022
Fixed assets
Funds
Unrestricted funds,.
General Reserve
Pension Reserve
Designaied Funds
Revaluation reserve - inveslmen( property
Fair value reserve - listed inveslmenis
Other
1.158.620
798.884
(7,331)
1.957.504
(7,331)
374.311
298.191
717.566
374,311
298,191
,118,581
401,015
2,548,688
1 192 568 3 741,256
Reslricled funds:
Income
Capital
258,273
258,273
1.218.076
1476,349
1,218.076
1,218,076
258 273
Tolal
3,766,764
1,450,841
5,217,605
26. COMPANY STATUS
Belfast & Lisburn Women's Aid is a company limited by guarantee and the liabiliiy of ihe members is
limiled.
Every member promises. if the charitaEile company is dis%olved while she remains a member or within
one year after she ceases to be a member, Io pay UP io £1 towards:
payment of ihose debis and liabilities of thc charitablc company incurred before she ceased to be
a member;
payment of those costs, charges and expenses of winding up; and
the adjusiment of righ(s of conlributors among ihemselve5.
27. SECURITY
The charitable company has two charges Outstanding as follows:
Legal Charge dated 25, January 20(K) by the charilable company in favour of ihe Nalional Loitery
Charities Board for the sutn of £2(K),000 received in the forni of a grant towards particular
expenditure incurred; and
th
Deed of Covenant and Charge daied 4 March 2008 and made between the charilable company
and The Department of Education for¢1 sum notexceeding £85,000 toward5 Particularexpenditure
incurred.
This expendiiure is included within reslricled funds.
49

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEE)
YEAR ENDED 31 fvIARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
28. CONTINGENT LIABILITIES
The charitable company has a contingent liability lo repay granl.s received if the company fails to comply
with certain conditions stipulaied in the letter of offer and ierms and conditions of contract under which
the grants were paid. The directors do not expect any claims to be made in this respeci.
29. FINANCIAL INSTRUMENTS
The carrying amounts of the charity's financial inslrumenls are a% follows:
2023
2022
Fiiiaiicial assels
Measured ai fair value through nel income l expenditure:
Fixed asset lisied inveslments (note 16)
1,349J82
1.456,812
2023
2022
Nei guiiis aiid (losses) (inc'liidiitg cliaiiges iii fuir valiie)
Financial assets measured ai fair value through net income l expenditure
(101,225)
42,751
30. PENSION SCHEMES
The company operates a flexible retirement plan, an ethical fund and a growth plan all of which are
managed by The Pensions Tru.st, The pension cosl charge (see Note 12) represents contributions payable
by the company to the plan4 and amounied to £85,779 {2022; £74,053). At 31 March 2023, there was un
ou(5tunding contribulion of £Nil payable (2022: £Nil) to ihe fund.
The Pensions Trust- The Growth Plan
Belfas1 & Lisburn Women's Aid participates in The Pensions Trust's - The Growih Plan scheme. The
Plan is a multi-employer defined benefit pension scheme, which provides benefits to some 950 non-
associated pariicipaiing employers, where the as.%eis are co-mingled for investment purposes, and benefil.%
are paid out of the Plan total assets. It is noi pos8ible for the organisation to obtain sufficienl informaiion.
on a reasonable and con%i%lent basis the share of underlying ￿lsset5 and liabililies belonging to individual
participaling employers, lo enable it to accouni for the .%chem¢ as a defined benefit scheme. Therefore. it
accounls for the .4cheme as a defined contribution .scheme.
The Plan 1% funded and is not contracted-oui of the State scheme. Contributions paid inlo the Plan up to
und including September 2001 were converted to defined amounts of pension payable from Normal
Relirement Date. From October 2001 contributions were invesied in personal funds which have a capital
guarantee and which are converted io pension on retirement, either within the Plan or by the purchase of
an annuity. The rules of ihe Plan allow for the declaration of bonuses and l or investment credits if this
is within the financial capacity of ihe Plan a%sessed on a prudeni basis. Bonuse.￿ investmeni credits are
not guaranteed and are declared at the discreiion of the Plan's Trustee.
50

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED B Y GUARANfEE
YEAR ENDED JI ]¥IARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
30. PENSION SCHEMES (CONTINUED)
The scheme is subjecl to the funding legislation outlined in ihe pension legislation. This gives (he Trustee
the power to require employers to pay addilional contribulions in order lo ensure that the slalulory funding
objective (that a pension scheme should have sufficient assets lo meet its past service liabililies, known
as Technical Provisions) is met. This, together with documents issued by the Pensions Regulator and
Techniciil Acluarial Siandards issued by the Financial Reporting Council, set out the framework for
funding defined benefit occupational pension schemes in ihe UK,
The scheme is classified as a'last-man standing arrangement,. Therefore, the company is potenlially liable
for other participating employers, obligations if those employers are unable to meet their share of ihe
scheme deficii following wiihdrawal from the scheme. Parlicipating employers are legally required to
meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
The Trustee commissions an actuarial valuation of the Plan every three year.s. The purpose of the actuarial
valualion is to delerfnine the funding position of the Plan by comparing ihe asseis with the pasl service
liabililies as at the valuation dale. Assei values are calculaled by reference lo marke( levels. Accrued
pasi service liabililies are valued by discounting expected future benefit payments u%ing a disLounl riile
calculated by reference to the expeLled fulure inveslmenl returns.
The lalest full acluarial valuation for the scheme was carried out at 30 September 2020. The valuation
showed asset.s of £81JO.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding
shortfall. the Trustee a.sked the participating employers to pay revised additional conlribulions lo the
scheme.
The prior full actuarial valuation for the scheme was carried oul at 30 September 2017. This valuation
showed assets of £794.9m, liabilities of £926,4m and a deficil of £131.5m. To eliminaie ihis funding
shortfall, the Truslee asked the participating employers to pay addilional conlribulions to ihe scheme,
The recovery plan contributions are allocated to each participating employer in line wilh iheir esiimaled
share of the Series l and Series 2 scheme liabiliiies.
The scheme is in deficit and the churildble compdny has dgreed to a deficit funding arrangement and
therefore the charitable company recognises a liabiliiy for ihis obligalion. The amounl recognised is Ihe
net present value of ihe deficit reduction contributions payable under the agreement that relates to the
deficit. The present value is calculated using the discount rate detailed bn these disclosures. The
unwinding of the discounl rate is reco8nised as a finance cost.
Present values ofprovision
31 March
2023
31 March
2022
31 March
2021
Present value of provision
4,674
7,331
34,663
51

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMITED BY GUARANTEEI
YEAR ENDED 31 MARCH 21123
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
30. PENSION SCHEMES (COIVTINUED)
Reconciliation of opening and closing provisions
Year Ending
31 March
2023
Year Ending
31 March
2022
Provision at start of period
Unwinding of the discount factor (interest expense)
Deficit conlribulion paid
Remeasurements - impacl of any change in assumptions
Remeasurements - &mendments lo ihe contribulion schedule
7,331
139
(2,671)
(125)
34.663
200
(8,772)
(169)
(18,591)
Provision ai end of period
4,674
7,331
Income and expenditure impact
Year ended
31 March
2023
Year ended
31 March
2022
Interest expense
Remeasuremenls - impact of any change in assumptions
Remea%urements- amendments to the conlribulion schedule
139
200
(125)
(169)
(18,591)
Contribuiion.% paid in respect of future service
Costs paid in respect of employer service cost
85,779
74,053
Costs recogni%ed in Sialement of Financial Activities
85,793
55,493
Assumptions
31 March 2023 31 March 2022
% per annum
% per annum
31 March 2021
% per annum
Rate of discount
5S2
2.35
0,66
The di5rount rates shown above are the equivalent single di.scount rates which, when used to dI￿Ount
Ihe future recovery plan contributions due, would give the same results a.s using a full AA corporale
bond yield curve to discount the same Tecovery plan conlributions.
52

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LIMrrED BY GUARANTEEI
YEAR ENDED 31 MARCH 2023
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
30. PENSION SCHEMES (CONTINUED)
The following schedule details the deficit contributions agreed between the charitable company and the
scheme at each year end period:
DJicit ¢onlributions schedule
Year ending
31 March 2023
31 March 2022
31 March 2021
Year I
2,671
2,226
2,671
2,671
2.226
8,772
9,035
9.306
7,988
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Year 8
The charilable company musl recognise a liability measured as the present value of the contributions
payable that arise froin the deficit recovery agrccment and the re.4ulting expense in the income and
expendiiure account i.e. the unwinding of the discount rat¢ as a finance cosi in the period in which il
arises.
It is ihese Contributions Ihai have been used to derive the company's balance sheet liability.
During ihe accounting period employees could choose to pay contributions al the rate of 4% with Belfast
& Lisburn Women's Aid conlribuling ai the rale of 8% or, enrol in Ihe auto enrolmenl option with
employees contributing 5% and Belfast & Lisburn Women's Aid contributing 3%. As at ihe balance
sheet dale therc wcre 90 active member.s of the Plan employed by Belfasi & Lisburn Women's Aid
(2022.. 85), Belfast & Lisburn Women's Aid continues lo offer membership of the Growth Plan 4 10 its
employees. The Growih Plan Series 3 is now closed to new entrants.
When an employer withdraws from a mulii-employer defined benefit pension scheme which is in deficil,
the employer is required by law to pay its share of the deficit, calculated on a statutory basis known as
the buy-out basis. Belfast & Lisburn Women's Aid has been noiified by The Pensions Trusl of the
eslimated employer debi on wiihdrawal from the Plan calculated to be £60,024 (2022: £105,465).
Although this is unlikely to (xcur. the Directors consider it appropriate to disclose (his as a contingenl
liabilily.
The contributions required from Belfast & Lisburn Women's Aid for the year from l April 2021 will
be £2.671 per annum (2022.. £2.671 per annutT]) based on the ￿me amount as calculated following ihe
2011 Acluarial Valuation allowing for ihe 3￿0 per annum inflation, which will conlinue - the actual
amount however could differ from Ihe 2011 figure plus inflation, as ihe revised figure takes account of
Ihe aclual membership ch¥inges since that lime.
Included wiihin designated funds is a balance of £55.350 (2022,. £98,314) which represenls an amount
towards the estimated liability of £60,024 (2022: £105,465).
53

BELFAST & LISBURN WOMEN'S AID
{A COMPANY LIMITED BY GUARANTEEI
YEAR ENDED31 MARCH 21123
NOTES TO THE FINANCIAL STATEMENTS- 31 MARCH 2023
(CONTINUED)
31. RELATED PARTY TRANSACTIONS
Directors and key management personnel remuneralion and expen%es are disclosed in note I l io the
notes lo the financial slalements.
There were no other related party transactions during the year (2022: £Nil).
34

BELTr'AST & LISBURN WOMEN'S AID
IA C()MPANY LIMITED BY CUARANTEEI
YFAR ENDED 31 MARCH 2023
SCHEDULES TO INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
IIYCOME (SCHEDULE I)
2023
2022
Resiricted Supporting People:
Refuge Scheme 78
Refuge Scheme 82
Refuge Scheme 84
Floaling Support
Oiher Restricted grants received
Dcpartmeni Of Justice
Housing management-NIHE
Housing managemenl-covid support fund
Housing management-women's rent
Trust Income receivable:
Belfast Health and Social Care Trust
South Eastern Health & Social Care Trusl
Training and development
Fundraising and donations
Income from ulilitie.
Other income
Investment income
3￿1,555
284,223
298,746
518,468
1,052,283
533,994
380,863
278,914
263,758
277,240
481,140
807.689
279,435
348,666
44,796
19,587
46,684
158.470
60,954
3,219
90,221
14,735
36,045
36J74
152,462
58,640
900
178,735
11,555
24,093
35,536
Sale of minibuses
Rental Income
Total income
28200
3,844,034
27,240
3,290,386
EXPENDITURE (SCHEDULE 2)
2023
2022
I Staff Costs
Wages and salaries
Social security cosls
Pension contributions
Childcare vouchers
Siaff recruitment
Tempor(Iry St(Iff
Staff iravelling expenses
Staff and volunleer training
Volunteer travel and subsistence
2,263,847
200,914
85,779
10,669
11,187
,816,123
152.335
74,053
10,923
6.929
41,989
24,510
2,704
2,641,599
27,461
20.619
2,425
2,110,868
55

BELFAST & LISBURN WOMEN'S AID
IA COMPANY LINI IITLD BY GUARAKfEEI
YEAR ENDED 31 MARCH 2023
SCHEDULES TO INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
EXPENDITURE (SCHEDULE 2) CONT'D
2023
2022
2 Property
Rent and rdtes
Heal & light
Repairs
Gardening
l12,12S
87,944
60,351
S66
260,986
99,993
58,410
63.467
888
222,758
3 Household Costs
Insurance
Projeci subsistence
Emergency paymenls
Household expenses
Telephone
Replacemeni furniture & equipmeni
General support
uipmenl rentals
Training women
Beneficiary travel
11,946
11,707
828
46,769
33,061
40.409
390,218
4,276
3,830
8,281
551J25
9,861
7,007
1,234
38,287
28.188
9,831
246.586
4.299
170
4,430
349,893
4 Development and Promotion
Printing, publications and subscription
Conferences for networking
Fundraising
Advertising publicity & awarene55 ruising
5,479
5,364
27,780
33,259
49,967
55,331
5 Central Costs
Postage, slationery & photocopying
Audit and accounllincy
Computer expenses
Legul fees
Consultancy fees
Governance
Bank intere.%t and charges
Bad debts
Defined Benefit Pension Interest
9￿48
4,037
115,962
7,959
4,037
154.730
16,229
20,728
3.426
4.586
536
200
212.431
42,420
,477
I2￿04
2,062
139
188,149
6 Transport Costs
Mini-bus expenses
4,981
4.981
1,308
1.308
56

BELFAST & LISBURN WOI¥IEN'S AID
IA COMPANY LIMITED B Y GUARANTEEI
YEAR ENDED 31 MARCH 2023
SCHEDULES TO INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
EXPENDITURE (SCHEDULE 2) CONT*D
2023
2022
7 Childcare Costs
Play tn411erials & equipment I children's subsistence
Educational visiis and children's travel
7,746
2,045
9,791
8.602
1,662
10.264
8 Central Management Costs
Northern Ireland Women'.5 Aid Federalion
2,21KI
2,2
2,21J)
2,2(XJ
9 Depreciation
Computers
Moior vehicles
Fixtures & fillings
Property
18,924
4,259
56,779
79,962
6,250
5,679
56,779
68,708
Total Expenditure
3,772,252
3,033,761
57