Company regisli'alion nuiiiber.. N1031238 Cliarity regists?tion nuiiibei.: NIC106118 North Down & Ards Women's Aid (A company l(mited by guai'anlee) Annual Report and Financial Statements for the Year Ended 31 March 2023 M.B. McGrady & Co Chartered Accounlaiits & Registered Auditors Suite 2B Cadogan House 322 Lisburn Road Belfast BT9 6GH
North Down & Ards Women's Aid Contents Reference and Adniinistrative Details Strategic Report 2to3 Trustees, Report 4t0 11 Statement of Ti'ustees, Responsibilities 12 Independent Audiloi's, Report 13to 17 Statement of Financial Activities 18to 19 Balance Sheet 20 Statement of Casl) Flows 21 Notes to the Financial Siatenienls 221034
North Down & Ards Women's Aid Reference and Administrative Details Trustees Jennifei. Gill Jenna LL¥wry Jennifer Susan Ferguson Claire Louise Best Mrs Natslie ICatl)ryn Swift (appoinled 6 February 2023) Mrs Victoria Crooks (appointed 7 Februaiy 2023) Ai'leen Elliott (appoiiit¢d 25 Septeniber 2023) Etrnna LA)uise Kelly (Resigned 23 June 2023) Lindsay kn)ne Adanis (Resigned 5 Julie 2023) Kailiryn Sts7wbi'idg¢ (appoiiited 5 Septembci. 2022 aiid Resi£i)ed 12 May 2023) Leona Solan-caimduff (Resigned 12 May 2023) Lisa Armsirong (Resigned 12 May 202.1) Cliief Eiecutiv¢ Offlcer Mrs Emalyii Turkin8lon Pi'incipal Office 18 Bin8liaiii Street Bangor BT20 5DW Registered Office 18 Binghani Street Bai)gor BT20 5DW Tlie chai'ity is incorporated in Nortl)eni Ireland. N1031238 Compaiiy RegistrAtion Number ChAJ'ity Registi'atiott Numbei. NIC106118 Baiikei Bank of Ireland 82A Main Siretl Bangor B T20 4AG Audltoi, M.B. McGrad)' & Co Chartered Accountants & Registeied Auditors Suite 2B Cadogan Housc 322 Li5biim Road Belfast BT9 6GH Page I
North Down & Ards Women's Aid Strategie Report for the YeaR' Ended 31 Marcli 2023 Tlie Trustees have adopted the i)IVIsIOnS of Accounting aftid Rcportin8 by Charilies: Statenient of Recoiniiiended Piactice applicable to Cliarities prepartng their accounts in accordance witli tlie Finaiicial Reportillg Standard applicable iii tlie UK ai)d Republic of Irelaiid (FRS 102) (effective l January 2015). OveTr'view Nortli Down and Ards Woin¢i)'s Aid (NDAWA) Wds establislled in 1982 aiid is tlie lead agency suppoi'ling wonien, young people and children subjeeled to domestic aiid sexual violence/abuse. NDA WA is oiie of eigl)L local groups piDviding services lo Noith Dow), Holywood, Conlig, Newtownards, Ards Peninsul4 Dundonald, Coiiibci., Killinchy and Killyleagli. (Ards aiid North Down Borough Council area). NDAWA provides a wide range of diirct services including ei)Icrgcncy accoinmodation and crisi5 support, coiiiinunity-based supporl, iiidividually tsilored safety planning and suppoi't planning. court support. accoinpaniinent lo appointnients and preventioi) s¢rviccs. We have ali exteiisive support progi'anime foi. childyen and youi)g peoi)le coi)Iprising ail woi'ksliops. individual and group work sessions. 'fhis sei'vice is a Inultt-disciplinary agency approacl) working in partnership witli five otliei- partner organisations. Etlios Oui. sliong eilios is based upoii our working preinise offor ivoiiieii, willi ivoiiieii, bjy Ivoiiieii which is iiiherent in our sei'vice dLVLlopiiienl and delivery. Vlsioii Our vision foi, the 21 st century is Ili¢ elimiiiation of doinestic abuse. Col'e Aims * Provide teniporary refuge lo wonien and their childi'en suffering einolioiial, mental, physical or sexual abuse withiii their honie; Encourage tlie woniaii to takc control of her own future. Ivliether this involves retun)ing liome or beginning an independent life; • Recogiiise and care for the emolional needs of the cliildren involved. • Offer suppo1* and advice to any wotnen who asks for it, whether or not slie is living ii) a rege, and lo offer supportive aftercai'e to won)en leaving the refuge. and Educatc and infom) the public. the media, the courts. social services aiid other agencies, always mindfvl of the fact that abused women are a dii'ect result of the general position of our society. Page 2
North Down & Ai'ds Women's Aid Strategic Report for the Year Ended 31 March 2023 Sti'xtegic Focus for 2022-2024 l. Developrnenl and delivery of quality services - We aini to provide a i'csponsive. suppoitive and innovative range of s¢rvi¢es io women and cliildi'en at risk of doinestic violence. 2. Tlie pi'ovision of fit for puiyose facilities - We aim to develop fit for purpose facilities that seivice oui. needs and Ilie necds of woinen and children. Stj'xtegie objectives StAf(- Ei)suie tliat tlie riglit staff, who liave ilie right skills are in the right places at the riglil times. Systems To liave a fit foi. purpose eonimunication and n)8na8ement and financial inforii)ation systeiiis to in)prove coniiectioii willi clients and key stakeholder5. Sti'ucture - l o liave fit for purpose stsffing strncture 10 5UPPOrt tlie delivery of tl)is strategic plan and associated biisiness pi'iorilies, FinAnce - To bc able to sei'vi¢e wl)al we waiil to do withiii this plan with the financial resources tllat we Iiave aiid those that we geneiate (hiDugh oui. own eiideavoui's. The stiulegic repoit was approved by the Iiiistees of the cliarity on 19 Decejiiber 2023 and signed on its behalf by.. Jennifer Gill Tiwstee Page 3
North Down & Ards Women's Aid Trustees, Report 'riie tru51ees, wlio are direclot3 for the puiposes of coiiipany law, present the annual Irport togetliei. witli ihe financÉal statements 2nd auditors, report of the charitable company for the year ended 31 March 2023. Sigiiificant Activities Cui'i'ellt Context li) tlie tivelve inont]is fiDni l April 2022 to 31 March 2023 there were 32,875 reported domestic abuse incidents across Noill)ern Ireland. Witliin Ilie saine twelve niontlis tlie nuinber of reported dolnestic abuse crimes reaclied 22.343. Thei'e were 17 don)cstic abiise incidenls and 12 domestl¢ abuse cl'imes per 1.000 population. 6 of the I I policiilg districts showed d decrease in Ihe iiiiiiibei. of doi)ieslic abuse iiicideiils while 8 policing disti'icts sl)owed an increase in tlie i)unib¢i' of doines¢i¢ abuse criiyies. In 2022123, Ards and Noitli Down policing district I'ccorded 2,259 doiiicslic abuse incidents and 1,456 doinestic abiise criines. Tlie above figures deinonsti'ate Il)e need foi. NDA WA'S ¢ontiiiiiing servi¢¢s provisioii within tl)e Ards Noi'tli Down Borough Coiincil ar¢a. Tl)¢ focus of NDAWA'S woi'k during 2022123 followiiig tl)e Strategic Focus 2022-2024 has beei).. l. Seivice Provision 2. Policy and Cai)Ipaigning 3. Partnei'sliip Working In 2022123, NDA W A had ali increase iii staff wl)ich included a new CLO. a Young Woinen's Worker, Gioup Facil italoi., and an Oldei. Wonien's Woi'ker. By Il)e end of Marcli 2023, we l)ad a staff leair of 16, this was an increase from a teaiii of l O in the18St financial year. Sei'vice Pj'ovision Refuge accominodAtion Occupancy dui'ing 2022123 h&8 remained in high demai)d. 40 woinci) ai)d 8 children Itquii'ed rethge acconimodation in Ili¢ Nortli t)own and Ards aa. NDAWA and Choice Irelai)d Housing Assoeialiort are continuiiig to work closely to identify a new location for a new refuge ihat will nieet Il)e dem8nds for Refuge sei'vices. Under considei'ation are a number of niodels of lS[S aecoiiiniodalioii. All women residing in Refuge wei'e supported during their stays willi accon)piminient. advocacy. Court suppoit. individually tailoi'ed suppoit plans and safety plaiis, aiid resettlenient support. NDA WA and Choice Ireland Hoiising Association are continuing to work closely to identify a new location for a iiew refiigc that will meet tlie demands for Refuge services. Under consideration al'e a nuinbei. of models or ci'isis accoinmodation. All wottien residing in Refuge were supported duriiig their stays wid) accompaiiiinenl, advocacy, Court suppoi'l, individually tailored support plans and safety plans, and resettlement support. Floating Support This servi¢e provides support to women affected by domestic abuse residiiig in tlie coiiimunity. Dui'ing 2022123 NDAW A ieceived 518 Irferrals lor Ilie Floating Suppo11 services, this was an increase of 5.50/0 from the last financial year. 2022123 has still proved a challenging year for the Floating Support selwiee. due to die in¢irased numbei. of I'efei'rals and recruitment oiily slarting lo be resolved towards tlie ei)d of 202212J. Tliere wei'e 227 PSNI I'eferrals to NDAWA in 2022123. making Iliis the highest referral soui'ce, with self-referrals being Ilie second higl)est at 222. Page 4
North Down & Ards Women's Aid Trustees, Report Young Mlornen's Pi'ojeet 'rhe aim of tlie Yoiiiig Women's Worker was to meet the needs of an Increase in referi'als to Nortli Down & Ai'ds Woniet]'s Aid (NDAWA) of youii. o women in tlie cottiinuiiity, aged 18-30 years old. Since Ilie Yoiiiig Women's Worker slart¢d in Noveinber 2022 to March 2023 she lias worked with 33 woinen. Tl)e Young Won)en's Worker identified the need within NDAWA to increase our online pirsence on social Imedia cliannels. Froin January 2023, slie has increased tlie reacli on Il)e NDAWA Facebook page, visils to Il)e Facebook page ii)creased aiid tl)ere was a gi'owtli in followers, ei)gageni¢iit. Tiiei'e was also ali iiicrease on Instagi'am followei's. Oldei. Women's Worker Tlieir was an identified need foi. an Oldei. Woineii's Woi'ker within Noith Down & Ards Women'8 Aid. Tlie part liiiie Older Wonicn's Worker started in Nov¢mber 2022 and has worked with 15 woimen witliiii the 2022123 yeai., with ali age raiige froni 60 to 85 yeais old. Jouriiey to F?'eedom (J2r) The J2F SLlPPOIt gi'ollp is a nJajoi- componenl of NDA WA'S wrapaiDund seivices and is &vailable lo women both in Refiige and Floating Siippoi'l. Tlie aim of Ilie Jouimey to Freedoni gix)up is to pi'ovide a safe and siipportive groiip pi'o¢¢ss lo eiiable woinei) to explorc tlieir experiences of doineslic abuse and lo einpowei. Iliet to Inove 011. In 11)c yeai. 2022123, 23 woinen wei'e I'efei'rcd lo the Joui'ney lo Freedom group, 16 regislei'ed and 13 woiiien coinpleted both groups. Ove1711. Ive delivei'ed 36 sessions to Ihe Bai)Eor and Newtownai'ds group. Woinen attending Ilie Joui'ney to fi'eedoiii group have bcnefited fro111 specialist suppoi'l provided by the gioup facililalors around Ilie dynaniies of doii)eslic abuse. Ilie inipacl Iliis has l)ad on Ilieiii, ai)d buildI1]g Il)eii' lives. Evaluation feedback froin women wlio attended and Mpleted the sessions: 'That l am not alone, tlial Iliere are other women going througli siniilar and worse than Inyself. It's good to talk to others for perspective ai)d it's better to edu¢at¢ myself on warning signs wld the niany diffei'eiit types of abuse., 'That l ain strong, I can be asseiiive, that I will suit Inyself and suii my girl's needs. I will figlit for wliat is best., Following on from tlie Journey to Freedom (J2F) gi'oiip, we offered women who l)ad completed J2F lo attend a 6-Iveek peisoiial developineiit group fi'oin Febrnary-fvlarch 2023. Tliis groiip included sessions oi) Il)ou8])ts, feelings & beliaviours, Iinwritten rules in society, self-care aiyd strategies for woinen to help iiiove on. 8 woniei) were able lo attend this gmup. Secui'ity Project (fuiided by the Homeless Pi'evention Fund) In partnership ivorkiiig willi Radius Connect 24, we were able to provide woinen witli a silent alarm whicli if activated, will &utomati¢ally ¢onlact the PSNI and will record all noise. Iiom November 2022 to Mai'cli 2023, 14 women wei'e identified as Iiigh I'isk to domestic abuse and I'¢fei'red lo Radius Connect 24 to liave tlie silent alarin installed in their home. By helping these women stay in their honies safely, it helped reduce Ilieir level of fear in their own Iioinc, less likely lo become isolated. wliich can happen if they inust leave their hoine and suppoi't network. Helping fii)ancially with their security also cotitribuled to puttin£ less pressui'e on oui. alieady stretched homeless acconimodation providers. Feedback fi'om woineii w]10 received Radius Connect 24: "Radius 24 were so lielpfiil fitting my alarm and panic button in my lious& The man showed ine liow it woi'l<ed, and we did a trial run wlikcli also l)elped my emergertcy contact Undeland how the wliole process worked. Very professional aThd discreet. Excellent service." Page 5
North Down & Ards Women's Ald Trustees, Report 'I'he peace of niind Radius Connect 24 has given Me is iiivaluable. Just knowing that I liave a quick and quiet way to call for Iielp if I need it is amazing. I've even worn the wrist band out so that when I cojiie l)ome in tlie d-k, I ain not as 10lIS about getting froii) tlie cal. to the liouse., Oiie Stop Shop (funded by Ai'ds & North Doivn PCSP) At tlie start of 2022123. NDAWA lield a Oi)e Sknp Shop service once a Iiiontl) {the last Tuesday of eacli montli). This service operates as a drop-in (iio appointmeiit) froni 10am-12pn). However, tOw'dS the eiid of Jai)uary 2023, tliei'e was a i'ecognised need identified foi. the One Stop Sl)op io be inci'eased again to nieeting twice a iiiontli. In F¢bi'41niy and March 2023, the One Stop Sliop Inet evely 2nd and 4] Tuesday of Ilie Inonili. Tl)e One Stop Shop takes a Inulti-disciplinary agency approacl) to providing support. safety planning, additional resources, aiid infoi'n)ation to victinis of doinestic violeiice. NDAWA woi'ks closely in partnersliip willi PSNI, Crinie Pi'eventioi) Officer, NTHE, Comn)unity Advice iean)s ai)d Solicitois fioni laiv fiiiiis aeross the Ai'ds atid Noi'ih Dowii coiiimunilies. Eacl) partner has ¢oilliiiitt¢d to provide a staff Ineiiiber to attend eacli Oi)e Stop Sliop sessioi). A creclie is also provided to enable viclims to l)ave tl)e opportunity to speak confidentially to all ageiicy staff Ineinbers. -rhe Oiie Stop Sliop provided 17 siipport sessions iii 2022123, benefilii)g 57 women who atteiided and extended support to 76 ¢liildren through these woI)ieIi receiving support. 720/0 of Ihe woinen who atiended tlie One Stop Shop I'eceived legal advice fi'oi)I the solicitor iii attendance. 450/4 received support fioni a Woiiien's Aid Work¢i', 330/0 IEceived benefit advice fi'oni Comniunity Advtce Ai'ds & North Down, 26 % ieaclied out to ¢ither Uie PSNI oi. Criinc Preveiilion Officer for infonii&tion aiid 19Vo received llousing information froin the NIHE. Childi'eiis Services Cliildi'en's Sei'vices provide a wide 17nge of siipport piDgrdmnies lo cliildren and youiig people whose moiliers al'e eiigaged in seivices. Cliildren Service's staff provide art worksliops - all ages {botl) iiidividual fainilies ai)d gi'oup seltiiigs), Helping Hands piDgiainiiie (ages 5-11), Ti'ansfoi'iiieis group programmes (ages 8-12 yea) Teeii&ge Transfoi'n)ets (13-17 years), and one-to oiie sesSiOI)s as appiopriate for teenaget3. Cl)ildren and young peoples, oiitin8slparties take place eacli ycar at Cliristtiias, Easlei., suiiimer liolidays, ai)d Halloweeii. During 2022123 11)ere were 36 ¢1)ildKn & yoiing peopl¢ engaged in ait woi'ksliops, 21 ¢1)ildren aiid Ih¢ii' mollieis eiigaged iii Helpiiig Hands, 16 yoiin8 people eii8aged in Trdnsforiners aiid Teeiiage Traiisfoi'mers. Additionally, there were 35 supporl sessioiis held for children in both the ¢omiiiunitylresource cei)ti'e settings. In 2022123 t]ie Children Services Team started a new service for Inuins on 11)e NDA W A waiting list who liave cliildreii are betiveen 0-4 yeais old. Since Tlie First Step (0-4 years old) project stsrted. tl)e team liave delivered 46 sessftons, including 9 women and I I children. Cl)ildren and young people residing in refuge with their mother during 2022123 were able to participate iti playrooin activities, support with homework and age-appropriate arts and crafts activities. Tliere were 31 childi'en and young people in refuge aild 542 sessions facilitated in refuge. Page 6
Nortli Down & Ards Women's Aid Trustees, Report 2. Policy & Cainpaigning Iti 2022123 alongside Ilangor Foodbank & Community Support and Ards Foodbank. NDAWA was one of tlie Mayoi s Cl)arilies. Throughoui the yeai-. NDAWA orgaiiised and attended events to raise Inoney for Ilie Mayoi s Cl)ai'ities and raise aWarenS about NDAWA services. Tlie events thtDughout the yeai. incliided Cliarity quizzes. Cliarily eollections in Asda aiid Teseo. Bangor and Ai'ds ClirisimAS Ti'ee ligiit switcli on, Mayor's dinner in Bangor Town Hall, aiid ineetiiig Pwijicess Anne at Ban£or Town Hall. Tlie Ladies Captain at Cainalea Golf Club &pwbAnted NDAWA as her cliarily of the year. Tliis involved altending different events at the golf club lo disciiss NDAWA servic¢s. It was a pi'ivileg¢ lo be ¢l)osen as tl)¢ii' ¢liai'ity and in 2022123 they raised £3,100.00 for NDAWA. NDAWA cel¢bJated their 40tlI Birthday in October 2022 by liolding ] '80s Event, at Camalea Golf Club. This was a celebration event attended by slaff, volunteers, woinen suppoited by NDA WA and otlier ageiicies to i'aise iiioiiey for NDA W A setvices and proiiiote NDAWA servi. NDAWA works closely in collaboi'alion wilh Women's Aid federation Noithem Ireland and the olhei. seven local Women's Aid gmiips to provide a regional pei'spective IKE canipai8ning on a number of relevant issiies. 'HeAI' My Voice, Ileai. Fler Voice, HeAr Our Voice: The Creative Iwork of Suivivoi's of Domestic Abuse, was launcl)ed li) local libraries in Noitlieni Iirland, Baiigor library was one of nine librai'ies acioss Nl Iliat displayed the 'Flear l-lei. Voice. exhibilioi). prodliced by WAfNI, over the 16 Days of Action fi'oin 25th Noveinbei. eliding on l Otli Deceiilber 2022. 'HeaY Hei. Voice, was tl)e cirative expressions of 91 sui'vivois of don)estic abuse froni across Nl. Tliey sl)ared tlieir slories ihrougl) arl, creative w'iting. pllotogi'apliy and song. Theii. voices challenged the bel)aviours of the pei-petralor and ihe insti¢uiions tl)at allow those behavioui3 10 continue. WAFNI 6Uiilock the Funding, cwnpaign that ran from 25th Noveinber - 10th De¢en)ber 2022 dui'ing the 16 Days of Action. This was a regional canipaign slating the 'chi'oni¢ underfuiiding, in Northern Ii'eland and liow it predates Ilie collapse of Siornioiil, liowevei. d)e sitLtation ivas still being exasperated by tlle lack of a functioiiing Executive. NDAWA 518ff and volunte¢is paiticipaled in theii- '16 Days of Actions, canjpaign by 'viitually' Climbing Mount Iciliinanjaro. This was to i'aise ii)oney for NDAWA. bu¢ also raise awareness for the eliitiination of violen¢e agaiiist women and gil'ls. The 16 Days of Activism againsi Gender-B&sed Violeiice is ai) annual iiil¢i'iiatioiial cainpaign that kicked off on 25th Noveinbei., the Internalioiial Day for tlie Eliiiiination of Violence against Woineii, aiid runs until 10th December 2022, Human Rights Day. NDAWA raised £2,251.00 lo go lowards the Mayoi-'s Cliai'ilies. NDAWA attended Ilie International Women's Day Rally in Belfast oil Saturday 4tli Marcli 2023. InlernationRI Women's Day is a slobal holiday ¢¢leb171ed anniially on March 8tE) &$ a focal EX)int in the women's l-ights movenienl. bringing attention to 155ues such as 8endei' equality. ieproductive riglits. and violence and abiis¢ agaillst womeft. 3. Partnei'ship Working NDAW A continues to work in partnership willi a iiuiiiber of or8anisations and 4oencies, priinarily ivitliin tlie North Down and Ards area. One successful exaniple of partnei%liip woi'kii)g is tl)e One Stop Sliop pi'oject. Without sli'ong parlnetsI)ips, this pi-oject would not be successful. During 2022123, the One Stop Shop pix)ject pi'ovided wotnen with direct 5UPPOrt and signposting to five additional organisations (PSNI, Critne Pi'evetLtion, CAAND, NIHE, and a variety of solicitors. firnis). Page 7
Nortli Down & Ards Women's Aid Trustees, Report We woi'k in partnersliip with NLHE Social Services, Sut'e Siarl. PSNI. Ards & Nortli Down PCSP, as ivell as otlier Woineii's Aid gioups. We continue to sil on tl)e Miilti Agency Risk Assessiiient Confereiice, (MARAC). paiiel to pi'ovide seivices to high-risk victims. NDA WA staifare now ti'aiiied as panel Iiieiiibei's on the Domestic Hoinicide Reviews iii Noithei'n IIElaiid. NDA WA chair the Ards subgroup for the Soutl) Ea5tei'n Domestic & Sexual Violence Partnership tliat nieets quarterly and discusses differeiit ways to raise awareness about don)estic abuse between ageiicies and service users. Sui'estArt Ards: I'he Voice Pyojeet In pai'lnci'sl)ip with Sureslart Ai'ds, NDAWA co-facilitaled The Voice project. Tl]e Voice is a ten-week psycho-edLicational pi'ograFnine foi. adiilts addi'essiiig domestic violence, coeirive control and tl)e bel)avioLII'S Il)al create tlie dynan)ic of intimate paitnei. i'elaiionship abuse. It suppoits victiiiis to identify the bi'oad specti'uii) of abusive beliaviours, the piocess of dismantling that a vicliin goes ilirough and the significaiit iinpact of such Irauinalic eypei'iences. Tn 2022123. The Voice project delivered 2 progi'aI)Imes to woiiien wlio iised both Sui'cstai't and NDA WA services. Sui'estart Ai'ds MAiIAgenient Con)mittee NDAWA sit on the Sui'¢slart Ai'ds .Manageillent Committee will) Ilie aim to provide leadei'sllip and ovei'see iiianageinen¢ of the Sui'eslait Ards including slrai¢gi¢ planning, financial accoiinlability, governaiice and outeom¢s, 4 Uture Plans for 202312024 Tlie focLlS for tl)e 2023124 year is strategic gi.011. With tlie impleineiltaiion of tl)e n¢iv sti'ateBiC plan, the oiganisation is focusing on increasing tlie level of fui)dii)g boili froin curi'enl funders and by identifying new income sli'eaiiis. Reciwitinent is 8 pi'iority for 202J124 with Ilie aim of recwitiiig for the Rui?1 Support Woi'l(er (Iliioiigli Nationwide funding), plus tt)axin)ise staff iii both the floating Support Teain aiid Refuge, iieiihei. liave fLIII staff nuinbeis. NDA WA also comiiiit to Ilie followiiig throiighout Ilie 2023124 year: Continue to consult via focus 8IDUPS With woinen. children and You1 people usiiig NDAWA Se]ceS to infoi'm p17Ctice and endure Ille contiiiuation of qLiality sei'vice provision. Inci'ease public iiiiderslaiiding of NDAWA seivÉ¢es atid support available tl)rougliout the Ai'ds and Noi'lli Doivn Boi'ougl) Couiicil area. • Participate iii Local Parlnersliips in supportiilg awareiiess raising of doii)eslic and sexual violence aiid abiise within oui. local area,. Siipport staff Ineinbers to access and participate in relevaiit education and training in tiie field of doiiieslic and sexual violei)ce and abuse; • To eiisui'e that NDA WA sta]ng sti'ucture meets Ihe I'equii'ements of all funders: To eiisui'e that NDA WA continiies lo I'emain financially sustainable; Ld To develop a new NDA WA Strategy foi. 2025 onwards. Page 8
North Down & Ards Women's Aid Trusteesl Report Finaiicial i'evieiv Incoiiie in tlie yeai. was £557,020 and expenditure totalled £543,325 giving a surplus of £13,695. Tolal ftinds lield at 3 1st March 2023 were £661,772. £231.388 of Ilie total funds are restricted and are not available for tlie genei'al purposes of tl)e cl)arity at the end of tlie Teporting period. Unrestricted and designated reserves totalled £347.476 at the close of tl)e period. Policy oil resentes NDA WA maintains a prudent level of reserves to enable Ihe organisation to iiianage financial i'isk and deliver on oui. comniitments. The objective is Ilial the arganisation would be able to carry on its work, even if faced witli a coinbinalion of dILCUlt circuiiislances, and Iiave Ilie tiiile io adjust its sli'ategy lo Ineet iliese chaiiging cii'cumstances. Oui. reseiwes policy is set Iliercfore to ensure tliat tliere is no disrltplion lo our seivices at sliort notice, diie to a lack of funds. an unfoirseen reduction in incoine or an inci'ease in expenditui'e. wliile at th¢ saiiie tiiiie ensui'ing tl)at I'eserves are iio higher Iliaii necessary aiid not relaii)ed longei. tl)an Irquired. This gives tiine iii tlie event of a drop ii) ndIn& to seek alteri)ative funds, restructure and cut cos15 wliilst continuii)g lo provide cui'renl setvices. Tlie cliai'ity's policy is lo relain a level of free reserves. wliieh i)iaicl)es Ilie fleeds of Il)e organisation, willi Ilie special piovisions of Part 15 of tlie Coi)Ipanies Act 2006. I11) at Il)e ciin'ent tinle aiid in (lie foreseeable future. Tlie Itseives I'equii'ed 81iould be sufficient lo n)¢et coiniiiilted grant expendituit. peisoiiiiel and overheads foi- a pei'iod eqiiivalent to six months annual expendiliiie. The cliarity will conlinue to Inonitoi. conipliance with Iliis policy 01) a i'egular basis and Ilie Board of Dii'eclors will review Ilie appi'oprialeness of ilie policy aiiniially. At year ended 31 st Marcli 2093 free i'esei'ves availalile ainounled to the equivalent of alniost 7.5 1Tr01)Ihs' annual expenditure. Priiicipalfuiidiiig saurces Aside froni donations froi)I private individuals and local busii)esses. the principle funding sources foi. the charity are froiii gi'aiit makiiig bodies and coiltracl incoine froin SHSCT and NIl.IE Supporting People. The cl)arity I'e¢oqnizes the iiici'eased iie¢¢ssity to work in partnei'sliip and ¢ollaboi'ation with other a8enci¢s to secure futtii'e fuiidiiig. All funds received are detailed within this report. Going concern Tlie dii-cctors believe that tlie chai'ity will ¢onlinue as a going ¢on¢eTn. Funders have shown Iheiiis¢lve5 10 be suppoitive, flexible aiid adaptive to tlie curreni sitiiation which is an invaluable help to th¢ Women's Aid comniuiiity. The organisatloii continiies to work iii partllersliip witl) 8overnii)ei)t bodies aiid &gencies to d¢v¢lop a longer temi slrategy lo support victims of donieslic violence. Sti'ucture? governaiice and maiiAgement Nolure ofgoveriiiiig dociiiiieiil North Dowi & Ards Wonien's Aid is a Conipany liIi)ited by guai'aiitee aiid controlled by its Meiiioranduni and Ai'licles. It is registered as a cliai'ity ivith the Chai'ities Coniinission foi. Nl and with HktRC. Tlie Board of Direct015 of Norlli Down and Ards Women's Aid (NDA WA) meets on & montl)ly basis. It is respoiisible for 15)e strategic direction of tlie organisatioii and overseas tlie maiiageinent of the oi'oanisation. Tlie day-lo-day management and opei?tion of activities are can'ied out by a team of staff, led by tl)e C.E.O and tlie Senior Management Teani, who also repott to the Board of Directot3. Directors are appointed according to tile specific Skills i'equired by the organisalion lo fulfil its ff sponsibilities as outlined in its Sts'ategic Plan and 'e ratified on a yearly basis at the AGM. Page 9
North Dowll & Ards Women's Aid Trustees, Report Reeiliiln1I1 uiid appoiiiliiieiil oflriisledf It is all underpinrLin8 I'equirement that niembers of the Board of Directors have con)iiiitiiieiit to and an undei'standii)g of thc ethos, ainis and values of NDAWA. Specific skills Jiiay be requii'ed and witii tl)is in mind, new Dii'ectoi's al'e atti'acled by ivord of Iiiouih. Tlie new Direetoi. is then invited to attend tlie regular Ineetirtgs and would become a full coiiipany DAI'ector aftei. beii)g elected at tlie iiext AGM. Jiidiietloii aiid Iraiiiiiig oftriislees Tl)ei'e is an indiictioii pack wliich iiicludc5 roles and responsibilities for new Direelors. A traiiiing aiid iiiductioii prO.a111e is also put in place. Affiliation NDA W A are affiliated with Women's Aid Federalioii Nt and the Woniert's Aid Foruni Ineet on a monthly basis to discuss issues affecting all Womeii's Aid groups. It is also an opportunity to share best practice and local iiifoi'inatioii. DeLisi4)n mnliing pj'ocess I'l)e governiiig body of NDA W A is tlic Board of Directors who ait I'esponsible foi. Ilie sli'ategic dii'ection of Ilie oigaiiisalion ¢liid oversee Ilie maiiageineiit of Il)e orgaiiisation. Tlie day-lo-day mai)ageineiit aild Ilie opei'otioii of Ihe activities is ¢8ri'icd out by a staff team, led by the CFO who repoits regiilarly lo Il)e Boai'd. If Iliei'e ai'c aiiy issues ouiside the day-10-d&y Iwnning of Ilie orgaiiisalion, Ilien ali exira-ordiiiary Ineeling is an71)ged. Objectives of the ChRJ'i¢y The aiins of NDA WA l)ave been encapsulaled iii the following Inission slatemeiit: "Our vision for th¢ fulLlI'e is to see a liiiie wl)cn Ihe voices of VMen, children and young people living with doniestic violence aTe heard, undei'siood, whei'e infonnation aiid siipporl is locally available. Wl)ere tl)e con)InuiJity iii whicli we live is a safe and healthy place ]d wliere domestic violeiice no longei- exists." Financial instrunieiits Objeclives uiidpolicies Tlie oharity's activities expose il to a niii)Iber of fiiiancial risks includiiig credit risk, cash flow risk and liquidity risk. Tl)e Lise of fiiiancial derivative5 is governed by tlie cliai'ity's policies approved by tl)e Boai'd of Directors, wliicli piovide written pi'in¢iples on tlie use of financial derivalives to nianage Iliese risks. Tlie cliarity does not use dei'ivative financial insli'unients for speciilative purposes. Credil risk Tlie cl)ai'ity's prirteipal financial assets are bank balances and cash, Irade and other receivables, and investments. Tlie charity's ci'edil i'isk is primarily attribiilAble lo ils trade J'eceivable5. Tlie amounts presented in the balan¢¢ sheet are net of allowance5 for dolibtfiil receivables. An allowance for impairinent És made where tl)ere is an identified Ioss event which, based on previous experience. is evidence of a reduction in tlie recoverability of the cash flows, The ci'edit risk on liquid fijiids and deiivative financial instruments is limited because the counterp&rties are banks Nvith higli ci'edit-ralings assigned by international credit-rAtinc aoencies. Tlie cliarity has no significant concenirdiion of ¢redi¢ risk, witl) exwsure spread over a large nuii)ber of counterpai'lies and ciiston)ers. Page 10
North Down & Ards Women's Aid Trustees, Report Liqiiidity i'isk In order to niaintain liquidity to ei)sure that suificient funds are avatlable for ongoing operdlioiis and future developniei)ts, Ilie cliai'ity uses a niixture of long-l¢rni and shoJt-¢ei'm debi finallce. Fuiiliei. details regardiiig liquidity risk can be found in tlle Statenienl of Accounting Policies in tlie financial staleineiits. Tl)e ani)ual report was approved by the trustees of Ihe ¢harity on 19 De¢eniber 2023 and signed on its behalf by: Jeniiifei. Gill Ti'LlStee Page 11
North Dowll & Ards Women's Aid Statement of Trustees, Responsibilities Tlie trustees (wlio a]'e also tlie dii'ectois ofNortl) Down & Ards Women's Aid foi. tlie purposes of company Ihw) are I'esponsible foi- pi-eparing tlie Trustees, Report and the financÈal statements in accordance willi the United Kiiigdoin A¢eoulltiiig Staiidai'ds (United Kiiigdoin Generally Accepted Accounting Pi'actice) and applicable law and I'egulatioiis. Coiiipany law requii'es tlie Irusiees to pi'epare financial statements for eacl) financial year. Under company law Ilie tl'LlStees must not appi'ove tlie financial slateiiienls unless tliey are sat15fied tliat tl)ey give a tiue and fair view of the stale of affairs of Ilie chai'ilable company And of its incoining iesoiii'ces and application of resoiirees. in¢liiding ils income aiid expenditiire. for that period. In prepai'ing Ihese financial slalei)ients. the Iruslees al'e requii'ed to.. select suitable accouiitii) policies and apply tIln consisteiiily. observe the methods and principles iii the Cliarities SORP. make judgements aiid estiiiiates thal are reasonable w)d prudent. slate whether applicable UK Accounting Standards have been followed, subject to any niatei'ial depaitui'es dis¢losed and explained in the finaiicial slalenients: and PI'CPor¢ Ilic fjiiaiicial siat¢m¢nls on tlic going con¢eni basis unless it is inappiopriate to pTesun)e that 1S)e eliarilable coinpany will coiiliiiue in business. Tlie ti'ustees al'e re5ponsiblc for keci)ing adequatc accounting recoi'ds tliat are sufficient lo sl)ow and explain Il)e charitable coiiipany's tiynsactions aiid disclose willi reasoiiable accuracy al ai)y tinie tlie financial position of the charitable compaiiy and enable them to ensure that the financial statenienls coinply with the Coiiipanies Act 2006. 1'1?ey al'e also I'esponsible for safeguardin8 Ilie assets of tlie cliai'itable conlpany and lieiice for laking I'easonable sleps for Il)e preventioii and deteclioii of fi'aiid and otl)er irregularities. Disclosui'e of inforniAtion to auditor Eacl) Ii'uslee has taken steps Il)at they oiight to have taken as a trustee in order to make Iheiiiselve5 aware of any I'elevant audit infoi'matioii and lo establisl) that tlie cliai'ity's auditor is awair of tliat infoiination. The Iriistees confii'ni that tl)ere is no relevant infomiation that tliey kilow of aiid of wllicli they know Ihe auditor is unawaiE. Approved by tlie trustces of tlic charity on 19 tkceiiiber 2023 and signed on its behalf by: Jeniiifei. Gill Ti'ustee Page 12
North Dowii & Ards Women's Aid Independent Auditor's Report to the Membei"s of North Down & Ai'ds Women's Aid Opiiiion We have aiidited the fjnancial slaten)ents of North Dowi & Ards Women's Aid (tlie 'charity') for the year ended 31 March 2023, which conipi'ise tlie Statement of Financial Activities. Balance Slieet. Stateiiient of Cash Flows, and Note5 to Ilie Financial Statements. incliidii)g a summary of significant accounting policies. Tl)e financial IEporting framework tl)al lias been applied in theii. preparation is applicable law aiid Unit¢d Kingdom Accouiiting Standards (United Kiiigdom Generally Accepted Aecouilting Practice). In oui. opinion the financial slalements: give a true and fair view of tl)e stale of tlie Chai'ity's affairs as ai 31 March 2023, and of its total incoming resoui'ces and expenditure of resources, for the year iheii ended; have beeth pi'operly piepared in accordance with United Kitigdom Generally Accepted Accounting Pi'aetice; and have been pi'epared iii a¢¢ordan¢e with the requirenlenls of the Conipanies Act 2006 Basis foi. opiiiioii We coi)dLlCted our audit in accordaiice with Iiitei'nalioi?al Standai'ds on Auditing (UK) {ISAs (UK)) and appli¢abl¢ law. Our I'espoiisibilities under tllose slaiidards are furiliei. described iii tlie Auditors, responsibilities foi. Ilic audil of Ille financidl slalLI))ents sectioi) of our report. We at'e iiidependent of tlie cliai'itable coiiipany in accordaiice witli tl)e etliieal i'equireiiienls Il)al are rel¢vaiit to our audil of the financial Statements in 11)e UK, including Ilie FRC'S Etliical Stai)dard, and we llave fvifilled oiir oiliei. eiliical responsibilitie5 it) accordai)ce willi tl)ese I'eqiiii'ciiients. We believe Iliat tli¢ audit evidence we have obtaiiied is sufficient ai)d appropi'iate lo piovide a basis for our opinion. Conelusioiis relating to Eoing conceiyi In auditing tlie financial statements, we have concluded tliat tl)e Trustees, e of the going ¢onceim basis of accounting in tlie preparation of the financial statements is appropriate. Based on the work wc liavc perforrtied, we Iiave not identified any niaterial unceitainties relating to events or condilioiis tl)at, individually or ¢olle¢lively. niay cast STgnificant doubt 01) tjie company's ability to continue as a goiiig coi)cern for a pei'iod of at lease twelve InolilS froin wlien tl)e financial staleinenls al'e autl)orised foi, issue. Oui. responsibilities and Ilie responsibilities of the Trustees with respect to going concern al'e described in Ihe relevant sections of this r¢port. Page 13
North Down & Ards Women's Aid Independent Auditor's Report to the Members of Noi"th Down & Ards Women's Aid Otliei. Infoi'matioTh Tlie othei. infoniiation comprises the information included in tlie annual I'epoit, includii)g the twslees. report, other tl)ai) Ihe finai)cial statenients aiid oui. audttoi-'s repoit thereon. Tlie tnistees are responsible for tlie other infomation Coiilaiiied wiil)in the annual repoi'l. Our opinioii on die fiiiancial siaten)enls does not covei. the oiliei. infoi'mation and, except to tlie extent oihei'wise explicitly staled in our report, we do i)ot expi'ess any foi'm of assurance conclusion Ihereoii. Oui. responsibility is to read the olhei. iiiforiiialion and, in doing so. consider wl)etha' tl)e other infoiThation is Inaterially inconsistent with tl)c financial statemei)ts or our knowledge obtained in tlie ¢oui3e of tlie audit, oi. oihetivise appeals lo be niaterially niisslated. If we id¢nlify su¢h niaterial inconsistencies oi. apparent iiiaterial iiiisstaten)ents, we are required lo detemiiiic wliethei. this ¢Jives rise lo a nlaterial iiiisstatei))eiit in tlie financial stateiiiei)ts tlicniselves. If. based on tl)e work we liave perfornied, we coilclude Il)at Il)ere is a ijiatcrial Inisslateinent of this otliei. infomation. we arc required io report that fact. We liave noihin8 to Irport in tliis regard. Opliiion oil otlier niAtteis prescribed by tlie Cojni)Anies Aei 2006 In our opinion, based on the work uiiderlak¢n in the coiirse of the audit: Ilie infoi'maiion given in the Report of tlie Truslees for ihe finaii¢ial year for wl)i¢Ji the financial slaten)ei)ts al'e pi'epared is eonsislenl willi Ihe financial slatements; and the Repoit of the Triislees lias been prepared in accordance ivitl) applicable legal requii'enieiits. Mattel'¥ on ivliicli lye Al'e i'eqiiii'ed lo J'eport by exteption Iii Il)e liglit of Ilie kiiowledge ai)d uiider4landiiig of tlie coi)Ipany and its environment obiained in the eoui'se of Il)e audit, we liave not identified Inaterial niisslaleinents in the dii'ecto, I'eport included witliii) the tl'LlStees' i'eport. We have noiliing to Itporl in respect of the followiiig Inatters vthere (he Compaiiies Act 2006 requires us lo I'eporl to yoii if, in our opinion.. adequate accounting records have not been kept or Irlurns adequate for oiir audit have not been i'cceived fi'om branches nol visited by lis; or the financial ststenieIits are not in agiyenient willi the accouiitiilg reeoi.ds and returns. or certain disclosures of trLlStees' reniiineralion speclfied by law al'e not inade. or we have not re¢eived all th¢ iiiforinalioii and explaiiations we require for our audit- or Ilie ti'ustees wei'e iiot entitled ts) take advantage of tlie small companies exe]npt11 froni t]ie i'equirement to pi'eparc a Strategic Report or in ptEparing tlie Report of Ilie Trustees. Respoiisibililies of ti'ustees As explained more fully iii Ilie Sialemenl of fi'ustees. Responsibilities [sel out on page 12], the trustees (wlio al'e also dii'ectors of the chai'itable company foi- Ihe purposes of company law) are responsible for the pi'eparation of the financial stalenients and for being satisfied Iliat they give a Iwe and fair view, and for sucl) internal conti'ol as the trustees detennine is A)ecessary to eiiable Ihe pi'eparation of financial Statem1£S that at'e free fi'om iknatei'ial iiiisslateinent, whether due to fraud or error, In preparing tlie financial statements. the trustees are responsible for assessing the chai'itable eonipany's ability to eontinue as a going concern, disclosirLO as applicable, Inatters related to goiiig conceii] and using the going concern basis of accounting unless Ilie trustees either intend to liquidate Ilie cl)aritable coinpaiiy or to cease operation5, or have no realistic alternative but to do so. Page 14
North Down & Ards Women's Aid Independent AuditOR s Report to the Members of North Down & Ards Women's Aid Oui. I'esponsibilities for the Audit of the financial stAtements Our objecliv¢s ai'¢ to obiain reasonable RSSUt2nce 8lx)ut wlieiher the financial statements as a wliole are free froin inalerial misslatenienl, wliethei. due to fi'aud or error, and to issue a Repoi't of the Independent Auditors tl)at includes our opinion. Reasonable assui'ance is a lii¢Fli level of assurnnce, but is Jiol a guarantee Ilial an audit conducted in accordaiicc i¥iili ESAS (UK) will always detect a iiiatciial inisstatei)ient when it exists. Missta¢enientS Con ui'ise froin frnud or enDr and air consldered matetial if, indivldually oi. in the aggirgate, tliey could reasonably be ¢xpect¢d to inflLienc¢ the economic d¢cAsions of users lak¢n on tl)e basis of these financial staieinenis. As part of ail audit in accord]ce with ISAS (UK). wc cxercise professioiial judgeJ)ieni ai)d niaintaiii professional sceplicism tliroughout tl)e audit. We also- Identify and assess tl)¢ risks of Inaterlal misstateinent of the entity's fii)ancial stalnelIts, wlietl)er due to fraud 01- cri'oi.. design and perfoi'm audit procedLires responsive to those risks, and obtain audit evidence tliut is sufficient and api)iopriale lo pi-ovide a basis for oui. opinion. The risk of not detecting a i)iatei'ial iiiisslaleinenl I'esulting froni fi'aud is liigher than foi. onc i'esulting froin error. as rud iiiay involve collusion, foi'geiy, ii)lentioiial oiiiissions, iiiisreprescntatioiis, oi. the override of intcrnal coiittY)I Obtaiii ai) ui)derslanding of internal control relevant lo Ilie audit li) ordei. lo desigii audit procedures tl)at al'e appi'opriate in Ilie circuinslaiices, but iiot for Ilie putposc of expi'essiiig an opinion on Il)e effectiveness of tlie entity's inleriial conti'ol. Evaluate tlic apptDpriateness of accounting policies used and the reasonableness of occoiinting estiiiiales and I'elaled disclosures i)iade by Ihe directoi's. Coi)cliide oli the appropi'iateiiess of the directors, use of the goiiig concei'n basis of ac¢ountiiig and, based on tl)e audit evidence obtained, wlietl)ei' a material unceitaiiity exists related to evenls or condilioiis Uial may cast significant doubt 01) Ilie cliaritable company's ability lo continue as a goiiig concerti. If we conclude Iliat a material ui)ceitainty exists. we are required to draw attention in our aiiditor's repoit to the I'elaled disclosures in tl)e financial stateiiients oi., if sucl) disclosiii'es are inadeqiiate, lo inodify oiii. opinion, Our conclusions are based on tlie aiidit evidence obtained up ta tlie date of our auditor's rcpoit. Howcver, futiire ¢v¢nts Ol. ¢01idilioiis Inay cause the charitable coInpany to cease to conlii)tse as a going cL)ncein. Bvaluate tlie overnll presentation, Structu and content of tl)e financial stateiilents, iiicluding tl)e disclosui'cs, and whetlier Ille financial slatenieiits represent Ilie underlying transactions and events ii) a niannei. tliat acliieves fair presentatioii (i.e. gives a ti'ue and fair view). We communicate willi tliose ¢haiEed with govern8n¢e garding, wnong other mattet3, the planned scope and tiniing of the audit and significant audit findings. including any si8nifi¢ant deficiencies li) intei'nal contJDI Éhat we identify during oiir audit. Page 15
North Down & Ards Women's Aid Independent Auditor's Repoi"t to the Members of North Down & Ai'ds Woinen's Aid The extent to whÉeh Dur Audit ivas capable of detecting ij'regulaj'ities, ineludillg fi'aud Iri'egularities, inclLiding fi'alid. al'e inslxnces of non-compliance with laws and regulations. We design proccduj'es in line witli our responsibilities. outlined above, lo detect niaterial n)isslatemeiils in irspecl of ii'regularities, includiiio fraud. Tlie extent lo wliicli our i)rocedures are capable of delectiiig irregularities, includiiig fi'aud is deiailed beloiv: Oui. appi'oach to identifying and assessing the risks of iiiatei'ial iiiisstalement in i'cspcct of ii'i'egulai'ities, including fi'aud and iion-compliance witli laws and regulations, was as follows- Ille eiigageiiieiit pai'liier ensured tha¢ the eiigageinent te&iii collectively had the ai)IiiY)priale coiilpetence. capabilitics and ski115 10 ideiilify or i'ecognise non-compliance with applicable laws and regul2tioiis' we identified Ilie laws and regulations appSicable lo Ilie charitable ¢onipany Iliroiigh discussions ivill) dii'cclors aiid ot5?er iiiai)agen)enL aild froni our comniercial kiioivledge and experience of the charital?le 8e¢toi' in Nortliein Ii'elaiid. ideiilified laws ai)d I'eoulalions were conimiiiiicated wiihin the audit len regularly and the teaiii iEinained alci'l to li11]¢¢5 of iion-coinpliance tliroughout the aiidit. We assessed tlie susceptibility of (lie con)paiiy's finai)cial slaieinenls to material misstatement. including obtaining an iiiideJ'51aiiding of Iiow fraud mtglit occur, by: iiiaking enqiiiries of Inaiiagement as to wliere Iliey considered there was susceptibility to frnud, Ilieii. knowledge of actual, siispect¢d and alleged frjud. and coI)sidei'ing Il)e intei'iial controls in place lo niiligale risk5 of frnud and noii-compliaiice with laws and regulations. To address the risk of frdud through manageiiieiit bias and override of controls. we: perfoiiiied analytical procedures to identify any [inival or unexpected relationsliips. tested journal entries to idenlify unusual It7nsaciions: assessed ivheiher judgements aiid assuinptioi)s niade in determiniiig the aCunting estiinates detenniiied in tlie pi'epai'ation of Ilie finan¢ial slatenients Nvere indicative of potei)tial bias; ]d investigated the iationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were nol limited to.. agreeing financial statenient dÈsc105ures io underlying suppoiting docunieiitation; l'eading the intnutes of Ineetings of those cliarged with govern8n¢e- enquiring of n)anagement as to actual aiid potential litigation and claims- and ' I'eviewiiig correspondence with HMRC. Page 16
North Down & Ards Women's Aid liidependent Auditor's Report to the Members of North Down & AR'ds Women's Aid Tlieie al'e inherent limitstions in oui. audit piY)cedui-es described above. Tlie moit I'cmoved tliat laws and ¢'egLilations are froi)I financial transactions, Ihe less likely it 15 that we would becoine awai'e of non-conipliance. ALEditiiig slaiidards also liinit tlie audit procedures required to identify non-coinpliaiice with laws and regulations to enquity of tlie directors and other maiiagement and the inspection of regulatory and legal correspondeiice, if atiy. Malei'ial niisslateinents tliat arise due to fraud can b¢ liarder to detect tlian tliose Il)at arise from errol. &8 1I)ey ii)ay involve delibei'ate concealnient or collusioi). A fui'iliei. desci'iption of our responsibilities is available on the Financial Repoiting Coun¢il's website at: www.fi'c.oi'g.uklauditorsi'espoiisibilities. This desci'iption fon)Is part of oui. audilor's repoit. Use of uui. repoi't This i'cpoi'l is inade solely lo tlie cl)arilable company's Inembets, as a body} in aceordaiice willi Cliapler 3 of Pait 16 c)f the Compaiiies Act 2006. Our aiidil woi'k has beeli iindertakeii so thai we Inigl)t stste to the cliai'itable coiiipany'8 meiiibeiB those ii)allei's we al'e required to slate lo theiii iii an auditors, report and foi. iio otlier piii'pose. To tlie fullest extent pemiitted by law, we do Iiot accept oi. assume I'esponsibility to anyoiie othei. Ilian 11)e ¢liarilable conipany and Il)e cliaritable coinpany's iiiembers as a IK)dy, for our audit work, for Iliis I'eporl. or foi. die opii)ioiis we liave foiined. Coiiaill McGra ror and on beli Ililory Auditor) f M.B. McGrady & Co, Slatuloiy Auditor Siiite 2B Cadogan House 322 Lisbui'n Road Belfast B'f9 6GH Date.. Page 17
North Down & Ards Women's Aid Statement of fi inaneial Activities for the Year Ended 31 March 2023 {Including Income and Expenditure Account and Statemelit of Total Recognised Gains alld Losses) Uni'esli'icted fuiids RestJ'ic¢ed fuiids I'otal 2023 Total 2022 Note Incolne Aiid Ei iidoivinents fi'oin: Doilatioiis aild legacies Charitable activities Investsiient iiicome 24,931 7,636 277 24,931 531,812 277 23,583 505,826 71 524.176 I'otal Income 32.844 524,176 557,020 529,480 EipeIiditui'e oji: Raisiiig fuiids Cliaritable activities (4.751) (41,007) (48) (497,519) (4,799) (538,526) (286) 483,372 Total Expeiiditure 14S,758) {497,567) (543,325) (483,658) Net (expendilurellincoine Traiisfeis betwecii funds (12,914) 18.664 26.609 (18,664) 13,695 45,822 Net IMovemei)t in fijnds 5.750 7,945 13,695 45,822 Recoiiciliatioii of funds Total funds brouglit forward Total thnds cari'ied forward 341,726 223,443 565,169 519,347 17 347,476 231,388 Uni'esti'icled funds 578,864 Resti'ic¢ed fuiid5 565,169 Total 2022 Note liieoiiie iiid Eiidoivjiients fi'oiii: Donatioiis and legacies Chai'ilable activities Investinent incoine 23,583 321 71 2J,583 505.826 71 505,505 Total Inconie 23,975 505,505 529,480 xpenditure oil: Raisiiig fuiids Cliarilable activities (288) (473,939) (286) 483.372) {9,433) Total Expendittire {9,431 474.227) {483,658 Nel ii)come T1]Sfe1'S between funds 14,544 19,664 31.278 (R9.664) 45,822 Net movemetlt iii fiinds 34,208 11,614 45,822 Recoiiciliition of funds Tot&1 funds brought foi'waj'd 307.518 211.829 519,347 Total funds catTied fonvalll 17 341,726 223,443 565,169 Page 18
Nortli Down & Ards Women's Aid Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account aud Statement of Total Recognised Gains and Losses) All of tlie cl1.1ty'S activities derive from coiitinuiiig operations dui'in8 the above two periods. Tlie fi]nds bi'eakdown for 2023 & 2022 is shown in note 17. Page 19
North Down & Ai"ds Women's Aid (Registration number: N1031238) Balance Sheet a5 at 31 March 2023 2023 2022 Note Fi%ed assets 'I'angible assets 12 169.293 148.517 Cui'rent assets Debtois Casli at bank 811d ii) hand 13 17,886 556,990 28,977 465,447 574,876 494,424 Ci'editoi's: Arnouiits falliiig due wiihin one year Net ¢urreii¢ assets 14 (82,397) {17,264) 492,479 477,160 Net assets 661,772 625.677 Funds of the chai'ity: Resti'icted funds 231,388 223,443 Uni'esti'icted Incoiiie fuiids Unresli'icted fiii)ds Revalliation reserve 347.476 82.908 341,726 60,508 16 Total unr¢slri¢ted funds 430,384 402,234 TotAI funds 17 661,772 625,677 Tl)e fii)aiicial slaleineiits oil pages 18 10 34 were approved by Ihe iruslees, and aulhoi'iscd for issue on 19 Deceiiibei. 2023 ai)d signed 01) Ilieir bel)alf by- Jennifer Gill Ti'LlStee Paoe 20
North Down & Ards Women's Aid Statement of Cash Flows for the Year Ended 31 March 2023 2023 2022 Note Cash flow5 frorn opei'Ating activities Net casl) income 13.695 45,822 Adjustmtnts to cAsh floivs froni non-tash itenis Depi'eciation Inveslinenl income 9.384 (277) 8,106 (71) 22.802 53,857 Woi'kiiig cAI)ital adju.stmeiits Deci'easel(increase) in debtors Inci'ease in ¢i'editors 13 14 11,091 65,133 (4,1681 3,208 Net casli flows froin opei?tiiig activities Cash floivs fi'om investing Activities Interest t'eceivable and similar ii)¢ome Pui'chAse of tangible fixed assets 99.026 52,897 277 7.760) 71 (11,259) 12 Net casli flows from iiivesliiig activities 7,483 11,188 Net inci'ease in casli and casli equivalents 91,543 41,709 Casli and cash eqiiivalents at l April Casli and cash equivalertls at 31 March 465,447 423,738 556.990 465,447 All of the casli flows are derived froin ¢oiitinuing operalioiis during tlie above two periods. Page 21
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2023 I CIIAiity stalus Tlie Ch'llY is a cliarity limited by guarantee and consequently does not l)ave share capital. Each of tl?e triistees is liable to conli'ibllte an amouiit nol exceeding £Nil towards the assets of the charity in the eveiit of liquidation. Tlie Cliai'ity is incoi'porated in Noril)ern Ireland. 2 Accounting polieies SuinmAI'y of sigiiificant aeeounting polieies And key Aceounting estimAtes Tlie pi'incipal accolinling poli¢ics applied iii the pi'epAratioii of these finhiicial slalemenls are set out below. These policies l)ave been consislenily applied to all the years preseiited. unless otherwise slated. StRtement of conipliAn¢e Tl)e financial slateiiieiits have beeii prepared in 8c¢ordaiice widi AccoLintii)g wid Reporting by Cliaj'ities.. Statement of Re¢oniin¢nd¢d Pt7c¢ice applicable to charities pi'eparing tlieii. accounts in accordance witli Ili¢ Financial Repoi'lintr Slandai'd applicable in the UK and Repiiblic of Iitland (FRS 102) (effective l Janiiaiy 2015) - (Cliai'ilies SORP (FRS 102)), Ilie Financial Reporting Standai'd applicable in the Ul£ and Republic of Ireland (FRS 102) aild Ilie Coinpanies Act 2006. Basis of pi'epai'Ation Norili Down & Ards Woinen's Aid Ineels the definition of a public benefit eiitity under FRS 102. Assets and liabilities at'e inilially reco8nised at l)isloi'ical cost oi. Iransaction value unless otl)eNise stated in the relevant accoiinting policy notes. Goiiig coiicerii The financial staleinenls have been prepared on a going concern basis. I'lie Ii'us*es believe tl)at Ilie charity will coi)liiiue as a going concern, Fuiideis liave shown tlieiiiselves lo be suppoi'live, flexible and adaptive to tlie ciii'rent sitU8tioii wliich is an iiivaluable lielp to tlie Won)en's Aid comniiinity, Tlie Olganisation continues lo woi'k in paitnership with goveiThment bodies and agencies in lernis of developiiig a longei. lei'in strategy lo suppoit vietinis of donieslic violence. Income otid eiidowiiionts All incoiiie is reCOnised once Ilie diarity has entitlement to Ihe income. it is probable tl)at Ilie income will be received 01)d 11)e 8mount of tlie inconie receivable can be measured reliably. Doiiftlioiis aiidlegdeles Donatioiis are recogniscd wlien t]ie cliarity l)as been notified iii writing of botli tlie ainounl and settleineiit dale. In Ilie event Iliat a donatioii is subject to coiiditions Ihai require a level of perfoniiance by the charity before Ilie cl)at'ity is entitled lo the fiinds, the income is defei'i'ed and not recognised unlil eithei. Iliose conditions are fully Inet, 01- tl)e fulfilinent of tliose conditions is wllolly within the control of the cliarity and it 15 pi'obable Ihat tliese nditions will be fulfilled in the reporting period. Page 22
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2023 Graiils r¢ceiviible Grants al'e recogiiised when the chai'ity l)as an entitlenient lo the fuiids aiid aiiy coiiditions linked to Ilie g]ts l)av¢ been Inet. Where perfoi'iiiaiice conditioiis are attacl)ed to the graiit and are yet to be niet, the income is i'ecognised as a liability and iiicluded oil tlie balance 51ieel a% deferred income to be released. Deferred iiiLonie Defei'red incoine represeiits aniounts received for future periiKls and is released lo iiiconiing resources in tlie period for which, il lia5 been received. Siicli inconie is 01)ly defeed wlien- Tl)e dotkor specifies that the grant or donation must only be used in fijture accounting periods. or Tlie donoi. has iinposed conditions which musi be iiiei befor¢ ihe cliarity lias iinconditioi)&l entitlement. I xpenditui'e All expeiiditui'e is recognised once there is a legal or conslruclive obligalioii to Illat expeiidilui'e, il is probable settleii)eiit is reqiiiTed arid Il)e anlouiil cali be ii)easiii'ed Itliably. All costs are allocated lo Ilie applicable expenditui'e l)eading tlial a(Fgi'eoate siinilar cast8 to Ilial category. Wl)ere costs cannot be dii'ectly attributed to particiilai. l)eadings 11)ey liave beer) allocated on a basis consistenl wilh Ilie use of I'esoui'ces, Witli ceiili'al staff costs allocated on Ilie basis of tinie spenl. and depKeciation cliai'ges allocated on tlie poition of tli¢ ass¢t's iise. oiliei. support costs are allocated based on tlic spread of staff costs. Rnisiiigfiiiiils Tl)es¢ are costs incui'i'ed in attracting volunthry income. the management of investtnents and tliose incuii'ed in trading aclivilics that raise flinds. Cliaiil(Ible aclivilies Cliai'ilable expendilui'c coinpiises tliose costs incuiTed by tlie cliarity in tl)e delivery of its activities and seivices foi. ils beneficiaries. It includes boili costs tl)at can be allocaled dii'ecily to sucl) a¢tiviti¢s and tliose costs of an indii'ect nature necessary to suppoil tliein. Siipporl costs Support costs incliide central funclioiis and have been allocated to o¢livity cost categories on a basis conslstent willi the use of L'esoiirccs, for exainple, allocating property costs by floor areas, or per capita, staff costs by the lime spent and oiliei. costs by Ilieir usage. Govepiiaiice cosls Tliese include the costs attribulable to the charity's coftipliance with ¢oi)stitutional and statutory requiretnents, including aiidil. strategic manageiiient and tmsleos's n)eetiiw and rcinibursed expe]ises. Taxation The chai'ity is considered to pass the tests set oiit in Paragraph I Schedule 6 of the Finance Act 2010 and thei'efore it meets the definition of a charitable con)pany for UK corporation lax purposes. Accoi'dingly, Ilie charity is potentially exempt from taxation in respect of income or capital gains received within catet*ories eovered by Cliapler 3 Part I l of Ilie Corporation Tax Act 2010 or Section 256 of the Taxation of Chai'geable Gains Act 1992. to the extent that such incoiiie oi. gains are applied exclusively to cliaritable purposes. 'rangible fL¥ed assets Individual fixed assets costillg £0.01 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment lo&ses. Page 23
North Dowii & Ards Woinen's Aid Notes to the Financial Statements for the Year Ei nded 31 March 2023 Depi'eciAtAOll And Aniortisation Depircialion is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated t'esidiial valiie, ovei. their expected usefiil econoinic lifc as follows: Asset cla.s Biiildiiigs F-ixtui'es & Fittiiigs Compiitei. Eqliipinenl Office Eqiiipinent DepJ'eciAtion niethod and l'ate 20/0 Sti'aiglit Line 25Vo Siraiolii Liiie 250/0 Siraiglit Line 250/0 Straiglit Lii)e Ti'ade debtors Ti'ade debtoi's al'e aiiiounts duc from custoineis for merchaiidise sold or s¢rvi¢es performed in ihe ordiiiary ¢ourse of busii)ess. Ti'ade debioi's ait I'ecognised irtilially at the Iransaclioii price. Tl)ey are subsequently iiieasui'ed at an)ortised cost usiilo Ilie effective interest Ineiliod. less provision for iiiipai111)eiil. A provision for tl)e iiiipaii'inenl of tizde debtors is eslablislied wl)en 11)ere is objective evidence Il)ai tlie cliarity will iiot be able lo collecl all ainounls due accoi'ding to the oi'iginal tei'ins of Ilie I'eceivables. C2sh aiid ¢%sh equivAlÉiils Casli and Cdsh equivalents comprise cash on hand and call deposils, and other shoit-lenn higl)ly liqiiid ii)vestn)ents that al'e rcadily convertible to a known aiiiouni of casli and are subject to an ii)sigiiificaiil Kisk of cliange iii value, Ti'ade ci'editoi's Ti'ade creditois are obli8alions lo pay for goods or setvices that liave been acquired in Ilie oi'dinary COLEI'se of busiiiess froin suppli¢i's. Accoiiiils pay1rf ble are classified cun'enl liabilities if tlle chai'ity does iiot have ai) uiicondilional I'igl)I, at tlic end of Ilic reporting period. to defer setileinent of the ereditor for at least twelve Iiioiitl)s aftei. the reporting date. If there is ali uncondiiional right to defer setilement for at leusl twelve Inoiitlis aftei. tl)e I'epoi'liiig date, they are presented as non-current li&bilitics. Trade creditoi's are recognised iiiitially at the transaction price and subsequently i))easured at amortised cost Iising the effective interest Ineihod. Borroiviiigs Inl¢i'est-beai'iiig borrowiiigs are initially recoi'ded at fair valu4 net of transaction costs. Iiiterest-beai'ing borrowings ai'¢ subseqiienily carried at an)0rt1sed c05t, witl) Ihe difference between tl)e pi'oceeds, net of li'at)saction costs, and the amolinl diie on redeniplion beiii8 recognised as a cliarse lo tli¢ Statei?ieiit of Finaiicial Activities over die pei'iod of the Yelevanl borrowing. Inteirst expense is recognised on the basis of the effeclive interest method and is included in interest payable and siinilai. charges. Bori'owings are classified as cuyrent liabilities unless tl)e charity has an uncoiiditioiial right to defer settlemeiit of tl)e liability for at least twelve months after the reporting date. Paoe 24
North Down & Ards Women's Aid Notes to the Finaiicial Statements for the Year Ei nded 31]ktarch 2023 Fund St1ctUre Uni'eslricled inconie funds al'e general funds that are available for use at tlie trustees, disclttion in fllrtherance of the objectives of tl)e cliarity- Designated fui)ds are iinrestricted funds set aside for specific purposes at the discretion of the trustees. Rests'icted incoiiie fiinds are tliose donated for use in a particulai. are8 or foi. specific puiposes, tlie use of wliich is r¢stricted to tliat area oy puiyose. Perisions azid otlier post retii'enieiit obligations SCHEME,, TIJ'I Retirement Solutioiis- Tlie Growth Plan Tlie eottipany paiticipates in a defii)ed benefit peiision plan that is ac¢ouiited foi. as a defiiied contribution plan. Ai tl)e date of last valuation. Ilie plan had a deficil of £31.6111. Pai'ticipaling employe13 al'e asked lo fLlI)d Ilie deficit by paying additional conlribiitioIis in line will) Ilieii. esiiinated share of11)e schenie liabilities. Tl)¢ s¢lieine is classified as a 'last-Inaii standijig arrangcm¢i)t'. Thei'efore the company is potentially liable foi. ollier pai'licipalii)g employeis, obligations if tliose employers are unable to Incel tl)eir share of the sclienie deficit following wiihdi'awal froii) the sclleiiie. Paiticipatiiig employers are Icgally requii'ed lo Ineel Iheii. share of Ilie scheiiie deficit oil ali ani)uity put'cliase basis on wiilidrawal from the schei)i¢. Wl)ere Ilie scheii)e is in deficit and wl)ere tl)e coivpany l)as a81.eed to a deficit fuiidiiig anangeineiil the Conipany reeognises a li&bilily foi. tliis obligation. Tlie ai7iount recognised is Ilie Iiet present valiie of tlie defici¢ reductioii ¢ontributiOllS Payable under 11)e agi'eeiiienl tlial I'elates lo tlie d¢fi¢it. ri iiiAnciAI insti'uments Classificdlioii Financial asseis &iid fii)aiieial liabilities are recolIsed wlien tlie ¢liarity becomes a party to tlle contractual pIDvisions of Ilie instrument. Financial liabilities and eqiiity insti'iiments are Classified according to tl)e substance of thc contra¢tiial ai'rangemenls enlei'ed into. An equily instnin)ent is ]Y contract tliat evidences a residual ii)terest in the assets of 11)e charity aftei. deducting all of its liabilities. Recogiiilioii uiid iiieasureiiieiil All financial assets and liabilities are iiiitially measuird at traiisaetioi) price (including trnnsactioii costs), except foi. those fiiiaiicial assets classified as at fail. valiie Ihiough profit or loss. whi¢h al'e initially measured at f&ir value (whicli is noriiially the transaction price excluding transaction costs), uiiless tlie ari'aiigeinent constitulcs a financing It7115action. If an ari'angement coilstitutes a fii)ancing transactioi). tl)e fii)aiicial asset or financial liability is iiieasui'ed at die present value of the futu payinei)ts discounted at a niarket rate of ii)terest for a similar debt instrunient. Financial assets and liabilities al'e only offset in the statement of financial position when, and only when tliere exists a legally eiiforceable l'ight to set off tlie I'ecognised amounts and tile charity intends eitliei. to settle on a iiet basi,%, oi. to realise the asset aild settle the liability silnultaneoly. Financi81 assets are dere¢ognised when and only when a) tlie contractual riglits to the cash floivs fi'oiii tlie rinancial asset expii'e or are settled. b) (he cliarity transfers to anot])er party substantially all of Ilie risks and rewai'd5 of ownership of tlie financial asset, or c) tlie cliarity, despite liavitlg relained soine, but not all, significant risks and I'ewards of ownet5hip, lias ti'ansferred control of the asset to another pty. Financial liabilities are dere¢ognAsed only when the obligation specified in the contract is d[harged, cancelled oi. expii'es. Page 25
North Down & Ards Women's Aid Notes to the Fillaiicial Statements for the Year Ended 31 March 2023 Falr valiie iiiea.$iireiiieiit Tlie best evideiice of fair value is a quoted price for an idcntical asset in an active mai'ket. Wl)en quoted prices are uiiavailable. the price of a recent transaction foi. an identical &sset provides evidence of fair value as long as Il)ere has i)ol becn a sigiiificaiil clianoe in ecoijomic circun)stances or a significant lapse of liine since Ilie Ii'ansactioi) look pla¢e. If Ilie iiiarkei is iiot aciive and receftt Ir2nsacLioi)s of an identical asset 01) Élieir own al'e not a good estiiiiate of fair value, tlie fair value is estiinated by using a valualioii technique. 3 Income fj'oin donalioils and legncies Uni'estyicted (unds Total 2023 Total 2022 Gejieral t)ot)alioiis and legacies. Donations fiDm individLials 24,931 24,931 23,583 24.931 24,931 23,583 4 Income fi'oin cliai'itAble Rctivitles Uni'estileted funds Restricted funds TotAI 2023 TotAI 2022 General Chai'itable Activities 7,636 524,176 531,812 505,826 S Investiiient income Unrestricted funds Totfil 2023 Totml 2022 General Intei'esl i'eceivable and similar income- Iiiterest receivable 011 bank dcposits 277 277 71 Page 26
North Down & Ards Womeii's Aid Notes to the Financial Statements for the Year Ended 31 Marcli 2023 6 Expeiiditui'e oil cliAritable Activities Uiiresti-ieted fuiids Resti'ieted funds Tolal 2023 Total 2022 Gener21 Note Chai'itable Activities Depreciation, ainortisation and other siiiiilai. costs Staff costs Govci'n&n¢e costs 11,869 133.277 145,146 126.079 9,384 6.446 13,308 9,384 370,688 13.308 8,106 337.355 11,832 364,242 41,007 497.519 Activity undcJ'lal(en Iltr¢¢ily 538.526 483,372 TotAI 2023 TulAI 2022 Employmertt Costs Einployiiient Agency Costs Establislinient Costs Insui'ance Repaits & Maintenance Office Expenses Priiiliiig. Postage & Siatioiiery Play Fqiiipnient & Materials Health & Safety Cleaning Siindry & Other Costs Legal & Professional Bad Debts Ti?vel & Subsistence Advertisiiig & Reci'uilInent Depreciation 370,687 6,630 56,561 4,129 10,770 21,418 2,313 6,638 6,044 3,499 10,478 370,687 6.630 56,561 4,129 10,770 21,418 2,313 6,638 6,044 3,499 10,478 337,355 16.882 46,057 15,285 26,172 2,087 6,165 1,970 4,549 189 1.649 1.264 3,811 8,106 471,541 I,)08 4.847 15,311 9.384 1,308 4,847 15.311 9,384 530,017 530,017 £45.758 (2022 - £8,005) of tli¢ above expenditure was attribulable to unstrIcted funds 2nd £484,260 (2022 - £463,536) to restricted funds. In addilion to the expenditut'e analysed above, ther¢ are also governance cost5 of £13.308 (2022 - £11,832) which relate dii'ectly to charitable tIvitIeS. See note 7 for further details. Page 27
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2023 7 Analysis of governxiice and support cos¢s Support costs allocated to charitable aclivitics Govei'iiAnee costs TotAI 2023 "I'otal 2022 AITiliattor] fees Accountancy Fees Audit fees Legal & Professional Fees 2,200 4,056 3,300 3,752 2,200 4.056 3.300 3,752 2,200 4,056 2,400 3,176 13,308 13,308 11,832 8 Net lilcominO11tgo]n£ resources Net incoming I'esources for the yeai. include.. 2023 2022 Depi'eciation of fixed assets 9.384 8.106 9 Trustees remuneration And ¢xpeiises No Ii'ustees, iior any pei'sons conilected wilh tllein, liave received any Irmuiieratioii froni the chai'ity during Ilie year. 10 Staff costs The aggregate payi'oll costs were as follows.. 2023 2022 St4ff costs dui'illg tlie yeai. wei'e: Wages aiid salaries Social secui'ity costs Pension ¢osls Ollier staff costs 308,127 27,177 26.512 8,872 286,348 24.041 19,107 7.859 370,688 337,355 The nionihly avera8e nuniber of persons {including senior management team) eniployed by tlie cliarity duriiig Ilie ye. expressed as fiill time equivalents was as follows.. 2023 2022 Aveiage iiutnber of ei)Iployees 14 14 Page 28
Nortli Down & Ai"ds Women's Aid Notes to the Financial Statemeiits for the Year Ended 31 March 2023 Coiiti'ibutions to tlie employee pension schemes for the year totalled £22.486 (2022- £19.107). No employee received bet)efits (excluding employer pension Cosls) of niore than £60.000 during the year. During the year the charity Inade the following transactions with key management personiiel: CEO I'he CEO received remiineration of £29.956 (2022.- £6).)07) 4 inaiice MAiiagei' Tlie Finaiice Managei. i'eceived remuneration of £48,627 (2022." £37,954) Sei'vlee Mgnagei. The Sei'viGe Manager received itn)uneralion of £41,672 (2022.. £7.448) Childi'ens Sej'vices Co-oi'diiiatoi. Tlie Cliildrens Sei'vices Co-ordinaior received reiiiuneration of £38,109 (2022: £34,081) The iiew CEO started in Sepieiiibei. 2022. Uiitil that poiiil, the FiIian¢e Jnanager Can'ied out botl) Ivles on tert)i)oraiy basis. The prior value for the CEO also includes a retiienieiit settlement figure. Tliere ivas also a gap when Iliere ivas no Services Inanager in post. Page 29
North Dowii & Ai'ds Women's Aid Notes to the Financial Statements for the Year Ended 31 Mareli 2023 I I TAxation Tlie cliai'ity is a registered cliai'ity and is tlierefore exenipi fiY)In taxation. 12 T Angible fixed assets Laiid and buildiilgs Fui'nituye aiid equipmeiit Totxl Cost At l Api'il 2022 Revaluations Additions 145,000 5,000 104.920 249,920 5.000 7,760 7,760 At 31 Mai'ch 2023 150,000 112.680 262,680 Depi'eclatlon At l Api'il 2022 Cliai'ge foi. the yeai. Eliininaled on revaluation 14.500 2,900 {17,400) 86,903 6.484 101,403 9.384 {17,400 At 31 Mai'cl) 2023 93,387 93,387 Net book vAlue At 31 Mai'ch 2023 150,000 19,293 169.293 Al 31 Mai'ch 2022 130,500 18,017 148.517 13 Debtoi's 2023 2022 Trade debtors Prepayments Accrued incon)e 1,699 2,131 14,056 2,068 ,787 25,122 17.886 28,977 14 Ci'editoi's: Aiiiounts falliiig due wilhin one year 2023 2022 Trade creditors Othei. taxalion aiid social security Otlier ci'editors AccialS 3,038 14.936 57,367 7.056 6,142 4,666 6,456 82,397 17,264 Page 30
North Down & Ai'ds Women's Aid Notes to the Fiiiancial Statements for tbe Yeai" Ended 31 mai.ch 2023 Tliei-e is £50,000 of deferred income included in the Other Creditors tliat is for use in futuie periods. 15 I'ension and otliei. schemes Defiiied toiitl'ibution pcnsion selieine Tlie chai'ity operates a defined contribiition pension scheme. The pension cost eharge for tlie yeaj. represents contributions payable by the ¢liarity to Ilie sclleme and amounted to £22.486 (2022 - £19.107). Defined benefit peiision sclienies Tlie Cliai'ity also has a legacy defined benefil pension scheme. Tlie sclieine has a deficit wlii¢li is monitored by Ilie schcnie's acliiai'ies each year. A plan was put in place seveial ycllis ago wlieiE all contributing employeis are Iiiaking addilioiial conti'ibulions to ensure ttie scheine will be fully furided. 16 Resei'ves Revaluation 'esei've 'rotal At l April 2022 Other i'esei've movements (60,508) 22,400) (60,508) {22,400 At 31 Mxi'ch 2023 {82,908) Tlle propei'ty lield by the cliarity was revalued in Septeiiiber 2023 and iliis resulted lil an in¢re8se in Ilie pi'opeity's valiie, which is I'cpresented by iliis revaliialioi) reserve. Pave31
Nortli Down & Ards Women's Aid Notes to the Financial Statemeuts for the Year Ended 31 March 2023 17 Fuiids BHlanee at 31 Mai'ch 2023 Balaiice at I April 2022 Ineoniiiig i'esour¢es Resoiiyces expended Trkllsfeis Uni'estj'ieted funds Geffiei'ul Uiii'estricled Income Funds 251,375 32,844 (45.760) 32.733 271,192 Deslgiialed Pensioii Sl)ortfall Reserve Redundancy Resei've 30,749 59,602 (14,067) 16,682 59,602 76,284 90.351 (14,067) TotAI Uiirestrlcted funds 341,726 J2.844 145,760) 18.666 347,476 Rosti'leted funds Ards & ND PCSP- OSS S E H & SC Trust (Childrens Woi'li) Surestart (Cliildrei)s Work) rioaling Siippoi't (NIFIE) Housing Managei)iei)t (NIHE) Suppoi'liiig People INIHE) Cliildi'en In Need Piobation Board Nl - PPRP Ama7.on Voucher Donation NIHE Covid Costs NIHE Covid Stalg costs Hoillelss Prevention Fund INIHE) All State Nl BME- NRPF CHNI - Goodwill Gi'ant 2022 Rai)k Foundation - Nt Start Hei'e Capital Gi'ants NIHE- PIF Capital 14.880 (14.960) 80 56.149 8,337 129.736 35,297 182,307 28.504 (57,811) (10,607) (118,341) (37,311) (177,355) {30,188) (771) (130) (1,755) {2,565) 41,396 6,672 32,605 19.698 32,354 2,072 8,942 27,567 28.143 33,132 3,756 (6,357) (6,431) (5,7JO) 771 130 ,755 2,565 324 28,650 3,572 2.261 483 {28,984) (3,548) (1,337) {4831 10 24 924 34.000 {11,419) 22,581 67,092 5,970 69,992 8.529 (2,900) (2,559) Tot1 resti'icted fund5 223,443 524.176 (497,565) 18.666) 231,388 TotAI funds 565,169 557,020 (543,325) 578.864 Page 32
North Down & Ards Women's Aid Notes to the Financial Statements for the Year FJnded 31 March 2023 Balaneemt 31 MArcli 2022 BalAnce al I April 2021 Incoming resoui'ces Resoiirees expended Transfej's Uni'esti'ieted funds Geiieriil Uiirestt'icted Iiicoine Funds 183.619 23,975 (9,431) 53,212 251,375 Desigiiuled Peiisioii Slioi'tfall Reserve Redundaricy Reserve 64,297 59,602 {33,548) 30.749 59,602 123,899 33,548 90,351 TotAI uJirestJ'icted funds 307,518 23,975 (9,431 19,664 341,726 Resti'icted funds Ards & ND PCSP- OSS S E H & SC Trust (Cliildrens Work) Sui'estai't (Cliildipiis Woi'k) Floatitig Sui)port INIHE) Housing M&nageiiient (NIHE) Supportino People (NIHE) Cliildien Iii Need CFtNI - Goodwill Gi'ant 2021 PIDbatioii Board Nl - PPRP Aniazon Vouclier DonAtion Coiiiic Relief - Covid Fund NIHE Covid Costs NtHE Covid Staffing costs Hear Her Voice (WAFNI) Hoiiielss Prevention Fund (NIHE) Special Recogi)ilioii Payinent (NtHE) Capital Grants NIHE- PIF Capital 9,220 (9,220) 37.147 6,928 26,123 18,314 43.698 54,021 12.826 120,714 34,823 169.629 29.560 615 (48,110) (10,812) (119,270) (26,511) (162,593) (25,284) (615) (1,025) (447) {15,971) {2,513) (17,602) (645) 43,058 8,942 27.567 28,143 33,132 3,756 1,517 (17,602) (520) 3,000 (1.975) 447 6,280 10,000 4,030 (309) (1,517) 17,602 {11,355) 12,000 19.000 ( l8,676) 324 6.592 (5,693) (899) {2,9001 (1,706) 72.892 69,992 8,529 19,474 (9,239 Total i'estricted funds 211,829 505,504 {474,226) (19,664) 223,443 Total funds 519,347 529,479 (483.657 565,169 Page 33
North Down & Ards Women's Aid Notes to the Financial Stiitements foA' the Year Ended 31 Mai'ch 2023 18 Analysis of iiet a,ssets betweei) funds Ullresti'icted funds Reslricted funds GenerAI Total fuiids 'rai)gible fiY¢d assets Cui'rent assets Cui'i'ent liabilities 96,230 416,551 (82,397) 73.063 158,325 169,293 574,876 (82,197) Tolal net assets 430.384 231,388 661.772 19 Anmlysis of net fuiids At 31 Mai'ch 2023 At l Api'il 2022 CAsli flow Cash at bank and in hand 465.447 91,543 556,990 Net debt 465,447 91,543 556,990 20 Related PAI'ly tJ'Ansoctions Tliere were iio I'elated paity trnnsactions in tlie year. Page 34