Company re8istr&lion number: N1031238 Charity re8istration number.. NIC106118 e House BELFAST 2 1 DEC IDI3 RECFPIION DESK North Down & Ards Women's Aid (A company limited by guarnntee) Annual Report and Financial Statem¢nts .for the Year Ended 31 March 2023 •?(KN1r+ 2211212023 COMPANIES HOUSE JNI
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M.B. McGrady & Co Chartered Accountsnts & Registered Auditors Suite 2B Cadogan House 322 Lisburn Road Belfast BT9 6GH
North Down & Ards Women's Aid Contents Reference and Administsative Details Strategic Rep)rt 2103 Trustees. Report 4t0 11 Statement of Trnstees, Responsibilities 12 tndependent Auditors, Report 13to 17 Statemcnt of Financial Activities 18to19 Balanrx Sheei 20 Ststement of C85h Flows 21 Notes to the Finan¢ial Statements 221034
North Down & Ards Women's Aid Reference and Administrative Det2il$ Trustoes Jennif¢i' Gill Jenna lwry Jennifer Susan Fer8uson Claire Louise Best Mrs Natalie Kathryn Swift (appointed 6 February 2023) Mrs Victori8 Crooks (appoinled 7 Februaiy 2023) Arleert Elliott (appointed 25 September 2023) Emma LL)uise Kelly IResign¢d 23 June 2023) Lindsay Aniie Adams (Resigned 5 June 2023) Katluyn Stsawbridge (appointed 5 September 2022 a¢id Resigncd 12 May 2023) ILona Solan-cairndllff (Rcsigned 12 May 2023) Lisa Armstrong (Resigned 12 May 2023) Chief Exetulive O(fJcer Mrs Emalyn Turkin8Con Printipol Office 18 Bingham Srreet Bangor BT20 5DW Registered Office 18 Bingham Street Ban8or BT20 5DW The charity is in¢orporAied in Northern Ireland. Nt031238 Company RegistrAtion Nuniber Charity R¢8lstrutlon Numbei. NIC106118 Bankers Bank of Jrcland 82A Main Street Bangor BT20 4AG Auditor M.B. McGrady & Co Chartered Accountants & Registered Auditors Suitc 2B Cadogan House 322 Lisburn Road Belfast BT9 6GH Page I
North Down & Ards Women's Aid Strategie Report for the Year Ended 31 March 2023 The Trusi¢es have adopted the provisions of Accountin8 and Reporting by Charities: Ststement of Recommended Practice applicable to Charities preparin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effe¢live l January 2015). Overview Worth Down and Ards Women's Aid AwA) was establislied in 1982 and is the lead agency supportin MDmens young people and ¢hildren subjected ¢0 domestic and sexual violencelabuse. NDA WA is one of eight local groups providing services to North Down, Holywood, Conlig, Neilrtownards, Ards Peninsul4 Dundonald, Comber, Killinchy and Killylea8h. (Ards and Noith Down Borou8h Council area). NDAWA provides a wide range of direct 5crviGes including emer8ency accommodition and ¢risis supporL community-based support, individually tailored safety planning and SUPFQrt plannin& Court suppo aCMPanImenI to appointments and prevention Slices. We have an extensive support programrne for children and young people wmprising art woJ*shops, individual and 8roup work sessions. This service 15 multi-disciplinary agency approa¢h working in partnership with five other partner or8anisations. Eihos Our stron8 ethos Is based upon our working premise offor wonieii, Iviih wonieii, by womeii which is inherent in our seNice development and (klivery. Vision Our visiort for the 21st century is the ellmination of domeslic abuse. Core Aim$ Provide iemporary refuge lo women and their children suffering emotional. mentsl, physical or sexual abuse within their home. . Encourage the woman to take control of her own fvture. whether this involves rernIng home or beginnin8 an independen¢ life. • Reeo8nise and care for the ernotional needs of the ¢hildren involved; Offer support and advice to any women who asks for IL whelher or not she 1$ living in a refiJg¢. and to offer supportiv¢ aft¢rcAre co women leaving the refv8e; and . EdurAle and inforni the public, the media, the courts, social services and other 08encies, alway5 mindful of the fA¢t that abuscd women are a direct result of the 8eneral position of our society, Page 2
Iyorlh Down & Ards Women's Aid Strategic Report for the Year Ended 31 March 2023 Str4tegie Focus for 2022-2024 l. Development and delivery of quality seryices - We aim to prnvide k responsive. supportive and innovative tange of services lo women and children at risk of domestic violence. 2. The provision of fit frIT purpose facilities - We aim to develop fit for purpose facilities that service our needs and the nttds of woinen and ¢hildren. Strategic objectives Stftff - Ensure that the ri8hl staff, who have the right ski115 are in the right places at the right times. Systems - To have a fil for purpose Communication and management and financial information systerns to improve C4)nnection with Clients and key stakeholders. Structure - To have fit for purpose Staffing structure to support the delivery of this stratC8ic plan and associated business priorilies. Finance - To be able to servicc what we want to do within this plan with the financial rcsource5 thal we have and those that wc generate thmugh our own endeavours. The sti?te8ic rert was approvtd by the tIWSlees of tho ch#rity on 19 December 2023 And signed on ils behair Jennitcr Gill Trustee Page 3
North Down & Ards Women's Aid Trustees, Report The tnjsiees, who are direciors for the purposes of ¢ompany laiv, present the annual report tO8ether with the financial slaternen and auditors, report of the charitabl¢ company for the year ended 31 March 2023. Significant Activities Current Cont¢xt In the twelve months from l April 2022 to 31 March 2023 Ihere w¢re 32,875 reported domestic abuse incidents across Notthern Ireland. Within the same twelve months the number of reported domestic abuse ¢rimes reached 22,343. There were 17 dornestic abuse incidents and 12 domesti¢ abuse crimes per 1.000 population. 6 of the I I policing districts showed a decrease in the number of domestic abuse incidents while 8 policing districts showed increase in the nun)ber of domestic abuse crimes. In 2022123, knds and North Down poSieing district recorded 2,259 domestic abuse incidents and 1.456 domestic Ibuse crimes, The above figures demortstrate the need for NDAWA'S continuin8 servtces provision within the Ards and North Down Borou8h Council area. The focus of NDAWA'S work during 2022123 followin8 the Strategic Focus 2022-2024 has been.. l. Service Provision 2. Policy &nd Campaignin8 3. Partnership WorkiD8 In 2022123, NDA W A had increase in staff which included 8 new CEO, a Young Women's Worker, Group Faciliiaior, and an Older Women's Worker. By the end of March 2023, we had a staff team of 16. this was an increase froin a iettm of l O in the ILSt financial year. l. ServSce Provision Refuge 0¢modatIon Occupancy during 2022r23 has remained in high demand. 40 women and 8 children required refijge accommodation in th¢ North Down and Ards area. NDAWA and Choice Ireland Housin8 Association e continuing to work closely lo identify 8 new location for a new refijge that will mecl the demands for RefiJ8e scrvices. Under considerdlion are a number of models of crisis ac¢ommod2tion. All women residing in Refuge were supported durinE their stsys with accompaniment, advoeacy, court suppoit, individually tailored support plans and safety plans, and resettlement svpport. NDA WA and Choice Ir¢land Housing Association arc continuin8 to work closely to identify a new location foi. a new refu8e thai will meet the demands for Refitge services. Under tonsideration are a number of models of cri$1$ accornmodation. All women residing in Refuge were supported during their stays with 4c¢ompanimenl, advocacy, court support, individually lailored support plans and safety plans, and resettlement support. Floating Support This service provides 5UPPQrt Lo women affected by domesti¢ abuse residing in the community. During 202Y23 NDAWA re¢¢ived 518 1'efen71s for the Floaiing Support services, this Was an incre&sc of 5.5Y¢ from the last finamciai year. 2022123 has still proved a challenging year for the Floating Support service, due to the increased number of referrals and recruitmeni only starting to be resolved towards tlie end of 202212i. There were 227 PSN] referrals to NDAWA in 2022123. making this the hA8hest referral sour¢c, with self-referral$ bein8 the second highest at 222. Pa8e 4
North DOWD & Ards Women's Aid Trustees, Report Young Women'$ Project The aim of the Young Women's Worker was to meet the needs of aa increase in referrals to North Dovm & Ards Women's Aid (NDA WA) of youn8 women in the wmmunity, aged 18-30 years old. Since the Young Women's Worker started in November 2022 March 2023 she has worked with 33 women. The Young Women's Worker identified the need within NDAWA to increase our online presence on sixial media ¢hannel$. From January 2023, she has increased the reach on the NDA WA Facel)ook page, visits to the Facebook page in¢reas¢d and therc was a growth in followcrs, engagement. Thcre was also an increase on Instagram followets. Older Women's Worker There WAS hn id¢niifi¢d n¢¢d for an Older Women's Worker within North Down & Ards Women's Aid. The part time Older Women's Worku started ih November 2022 and worked with 15 women Within the 2022r23 year. with an age range frorn 60 10 85 years old. Journey to Fretdom (J2F) The J2F Support 8roup Is l rnAjor component of NDAWA'S wraparound services and is available to w¢)men both in Refv8e and FIootin8 Support. Th¢ aim of ¢he Joiirney to Freedom group is to provide a safe and supportive group pmcess lo ei)able women lo explore their experiences of domestic abuse and to empower thern to move on. In the year 2022r23, 23 women were r¢ferred to the Journey to Freedom group, 16 re8islered and 13 women completed both groups. Overall. we delivered 36 sessions to the Ban8or and NewtOHMards sroup. Women attendin8 thc Journey Freedom group have benefited from specialist support provided by the 8roup facilithtors around the dynamics of dom¢stic abuse, the impact this has had on them, hnd rebuilding th¢ir lives. Evalufjtion feedback from women who attended and completed the Sessions: 'Yhat l am not alone, that there are other women going throush similar and worse than myself. li's good lo talk other5 for perspe¢live and il's better lo educate myself on waming signs and the many different types of 8buse." "Thai l am stron8, 1 can bc assertive, that I will suii myself and suit my girl's needs. I will fight for wliat is best." Followin8 on from the Journey to Freed¢)m {J2F) 8roup, we offered women who had completed J2F 10 attend a 6-week personal development 8mup from F¢brnary-March 2023. This group included sessions on thoughts, feelings & havIoUrs, uiiwritten rnles in Society, self-care and strate8ies for women lo help move on. 8 women re able to attend this group. Stturlty Projeti (funded by tht Homeless Prevention Fund) In partnership working with Radius Connect 24, we were able to provide women with a sileni aiam) which if activated, will automatically ¢onlad the PSNI and will record all lloise. From Tr4ovember 2022 to March 2023, 14 women were identified as hi8h risk to dornestic abuse and referred to Radius Connect 24 to have the silent 8laFm in51alled in their homc. By helping the women stay in their hoffles safely, it helped reduce their level of in their own home, less likely to becom¢ isolated, which can happen if they must leave Iheir home and support network. Helping financially with their seeurity also Contributed to putting less pressure on our already stretched homeless a¢commodaiion providers. Feedback from women who received Radius Connect 24.. "Radius 24 were so helpfvl fittin8 my alami and panic button in my house. The rnan showed m¢ how it worked. 8nd we did a trial run which also helped my emergency contact understand how the WIle process worked. Very professional and discreet. Excelleni service." Pa8e 5
North Dowo & Ards Women'ti Aid Trustees, Report "The peace of mind Radius Cofine¢t 24 has given me is invaluable. Just knowing thai I have a quick amd quiet way to c1 for help if I need il is amaztn8. J'vc even worn the wrist band out 50 Ihal when I come hom¢ in the dark, l am not a5 anxious about getting from the car to the house." One Stop Shop (funded by Ards & North Down PCSP) At the start of 2022123. NDA WA held a One Stop Shop stnjice once a month (the last Tuesday of each month). This servicc operates as a drop-in {no appointment) from 10am-12pm. However. cowards the end of January 2023. there w&5 a recognised need idcntificd for the One Stop Shop to be increased asain to meetin8 twice a month. In Februaiy and MaKh 2023, the One Slop Shop met every 2nd and 4th Tuesday of the Month. The One Stop Shgp takes a multi.disciplinary agency appma¢h to providing support, safety planning, additional resourccs. and infomiation 10 viclinis of domcstic violencc. NDA W A works ¢loscly in partnership with PSNJ. Crime Prevcntion Officer, NIHE. Community Advice teams and Solicitors from law fims across the Ards and North Down communities. Each partner has eoimmitted 10 provide a staff member lo attcnd c8clI One Stop Sliop session. A creche is also provided to enable vi¢tims to have the opportunity lo speak tonfidcntially lo all agency staff members. The One Slop Shop provided 17 support s¢ssions in 2022123, benefiting 57 women who ariended and extended support to 76 children through these women receiving supporl. 72OA of the wom¢n who attended the One Stop Shop r¢ceivcd legal advice from the solicitor in attend¢¢, 45Yo Teceived support from a Women's Aid Worker. 33Yo reccived benefit advi¢e from Community Advice Ards & North Down. 260/ty reachcd out co either the PSNI or Crime Prevenlion Officer for infomiation aiid 190A received housing inforniation from the NIHE. Childrens Serviees Children's S¢rviGes provide a wide I'arnge of support PlD8ramm¢s lo ¢hildr¢n and youn8 p¢ople whose mothers are engaged in services. Children Service's stsff provide art workshops - all ages (both individual fwnilies and 8roup settings), Helping Hands programmc (age$ 5-11). Transfonn¢rs gr0p prograJnmes (88es 8-12 years) Teenage 'l'rnn5formers (13.17 years). and one-to one sessions as approprimie for ie¢nagers. Children aDd young people5, OUtin8slparties take ploce eacl) year at Christm8s, Easter, summer holidays, and Halloween. During 2022r23 there were 36 children & young peoplc engaged in art workshops. 21 children and iheir mothers eng&g¢d in Helping Hands, 16 young people en8a8ed in Transformers and Teenag¢ Transformers. Additionally, there were 35 support sessions held for children in both the Communitylresouree centre settings. In 2022123 the Children Services Team slarted a new setvice for mwns on thL NDAWA waiting list who have childrcn are behveen 0-4 years old. Since Th¢ Firsl Slep (0-4 year5 old) project startcd, thc team have deliv¢r¢d 46 sessions, including 9 women and I I children. Children and young people re5idinB in rcfvge with their mother during 2022123 were able lo participate in playroom activities, support with homework and aEe-appropriale arts and crafts 8CtiVTties. There were 31 children and youn8 p¢opl¢ in rcfu8e and 542 sc5sions fa¢ilitaled in refu8¢. Page 6
Nortb Down & Ards Women's Aid Trustees• Report 2. Policy & Campaigning In 202212) alongside Ban8Of Foodbank & Community Support and Ards Foodbank, NDAWA was one of the Mayor's Charities. Throughout the year, NDAWA organised and altended events to raise money for the Mayor's Charities and raise awareness about Nry)AWA services. The events throuJts out the year included Charity quizzes, Chlty collections in Asd8 and Tesco. Bangor and Ards Christmas Tree light switch on, Mayor's dinner in Bangor Town HAII, and meeting Princess Anne at Bangor TOM Hajl. Th¢ Ladies Captain at Carnalca Golf Club appoinled NDAWA as her charity of the year. 'fhis involved attending different events at the golf club to discuss hAWA services. It was a privilege to be chosen as their ¢harity and in 2022123 they rdised £3,100,00 for NDAWA. NDAWA celebroled their 40th Birthd#y in October 2022 by holding an '80s Evenl, at Camalea Golf Club. This was a celebration evenl attended by sthff, voluntccrs, women supponed by NDA WA and other aEencies io raise Inoney for NDAWA services and promote NDAWA services. NDA WA works closely in collaboration iyith WomLn's Aid Federallon Northcrn Ireland and Ihe other scven local Women's Aid Broups to providc a regional perspective in canipaigning on a number of tEl¢vanl issues. 'He8r My Voice, Hexr Her Voice, Hear Our Voice: Thc CreAtive Work of Survivors of Domestic Abuse, was launched ID local libraries in North¢rn Ireland, Bangor library was ont of nine libraries across Nl that displaycd the 'Hear Her Voice, exhibitioi), produ¢ed by WAFNJ, over the 16 Days of A¢lion from 25th November ending on l Oth December 2022. 'Hear Hcr Voice, WAS thc ¢reaiive cxpressions of 91 survivors of domestic abuse from across Nt. Thcy shared t]ieir stories through art, creativt writing, pholography and song. Thcir voices challen8ed th¢ behaviours of Ihc pciTrets8lor and the institutions thai allow those behaviours to contii)ue. WAFNI 'Unlock the FundioE' campaign that ran from 25th November - 10th December 2022 during the 16 Days of Action. This wa5 a region81 campaign stating the 'chronic underfunding, in Northem Ircland and how it pr¢dates the collapsc of Stomont, hoiyevcr the situation ivas still being exasperated by the la¢k of a fvnctioning Executive. NDAWA staff and volunteers participated in their '16 Days of Actions. campai8n by 'vitNally' climbin8 Mount Kiliinanjaro. This w&s 10 13ise money for NDAWA, bul also raise awarnness for Ihe elimination of violence agLinst women and girls. The 16 Days of Ac'livism against Gender-Based Violence is art annual intemaiional campaign th8¢ kicked off on 25th November, the International Day for the Elimin8tion of Violence against Woinen, and runs unLil l Oth December 2022, Human Rights Day. NDAWA raised £2,251.00 to 80 towards the Mayor's Charities. NDA WA attended the Intcmational Women's Day Rally in Belf&st on Saturday 4th March 2023. IntemRtional Women's Day is a global holiday celebraled annually on March 8th as a focal point in thc wom¢n's rights movcment, brin8&n8 attention to issues such as gender equality, reproductive rights. and violence and abuse against women. 3. Partnership Working NDA WA continues to work in partnership with a number of organisations and agencies, primarily within the North Down and Ards wea. Onc successfijl arnple of pannership working is the One Slop Shop project. Without Strong partnerships, this project would rtot bc successful. Durin8 2022123, the One Stop Shop project provided women with direct support and signposring to five additional organisations (PSNI, Crime Prevention, CAAND, NIHE, and a variety of solicitor5' fiTms). Pa8¢ 7
North Down & Ards Women's Aid Trustees, Rcport We work in parÈnership with NtHE. Social Servi¢es, Sure Start, PSNI, Ards & North Down PCSP, &q well as ot])er Women's Aid groups. We continue to sit on the Multi Agency Ilisk Asscssment Conference. IMARAC), panel to provide services to high-risk victims. NDAWA staff are now trained as panel mernbers on the Domestic Homicide Reviews in Northern Ircland. NDA WA Chair the Ards subgroup for the South Eastern Domestic & Sexual Violence Partncr5hip that meets quarterly and discus5¢5 different ways to raise a¥wareness aboul domestic abuse between agencies and Selet users. Surestart Ards.. The Voltt Projetl In partnetsliip with Sureslart Ards. NDAWA (y>facililaled The Voice project. The Voice is a len-week Psycho-edu¢alional pro8r8mme lor adults addressing domestic violence, coei'civ¢ conthol and the behaviours thai creaie the dynomic of intimate partner rtlationship abuse. Ji supports victims to idcntify the broad speclrum of abusive behuviours, the process of dismantling that a victim goes through artd the significant impact of su¢h traumatic experiences. In 2022123, The Voicc project delivered 2 pro8rnmrrtes Io w¥)rncn who used both Suresthrt aTrd NDA W A services. Surestsrt Ards Mtsnttgement Commitlee 14DAWA sit on the Sureslart Ard& Management Committee withi the aim to provide leadership and oversee management of the Surestart Ards includin8 strategic plannin8J finan¢ial accountability, governance and outcomes. Future Plans for 2023n024 The focus for the 2023r24 year is strategic growth. With thc implcmtnlalion of the new strategic plan, the or8anisaÈion is focusin8 on increasing the level of fundin8 both from current funders and by identifying new income ststams, Recruilment is a priority for 2023r24 with the aim of recruitin8 for thc Rural Support Worker (Ihrough Nationwide ndIng), plus maximise staff in both the flooling Support Team and Refu8e, neither hav¢ full staff numbers. NDA WA also eomniii to the following throughout the 2023124 yeAr'. Continue to consult via focu8 groups with women. children and young people using NDAWA seThices to inforni practice and endure the continuation of quality service provision. Iiicrease public undersianding of NDAWA service5 and support available throu8hout th¢ Ard5 and North Down Borough Council area; Participate irt IAtxl Partnerships in supportin8 awareness raisin8 of domcstic and sexual violcnce abuse within our local are8; . Support sthff members lo access and participate in relevant education and training in the field of domestic and sexual violence and abuse- • To ensure that lDA W A stsffiiig Smictur¢ meets the requii'ements of all fiunders,. To ensuIE that NDA WA continues to i'emain financially suslainabl¥- and . To develop a new NDA WA Strate8y for 2025 oiiward5. Page 8
North Down & Ards Womenls Aid Trustees, Report Financial revbew Income in the year was £557,020 And ¢xpendiDJre totalled £543,325 8iving a surplus of £13,695. Total fijnds held at 31 sl March 2023 were £66J,772. £231,388 of the total ftmds are restricted and are nol available for the general purposes of the charity 8t the end of the reportiftg period. Unrestricted and designated reseNes totslled £347,476 at the ¢lose of the period. Policy ort reserves NDAIVA mAintains a prudent level of rtserves to enable the Or8anisation to manage finaneial risk and deliver on ovr u)rnmitments. The objective is that the or8anisatton would be able to carry on its work, even if faced with a combination of dilTicult Clrcumstances, and have the Ume to adjust its strategy (o meet these chan8in8 circumstances. Our reserves policy is sei therefore to ensure that there is no disruption to our services at short notice, due to a lack of fijnds, an unforeseen reduction in income or gn increase in expenditure. whilt at the same time ensurin8 that reserves qre no hi8her than necessary and not retained longer than required. This 8ive5 time in the event of 8 drop in fundin8. to seek alternalivc fuftds, restructure and Gut costs whilst continuing io provide current services. The charity's policy is to retain i level of free reserves, which matches the needs of the or8anisation, with the special provisions of Part 15 of the Companies Act 2006, botli at the currei)t time and in the foreseeable fijture. The reserves requii'ed sliould be suffiGient to meet committed Brant expenditure, personnel and ovcrheads eor a period equivaleni to six months annual expenditur¢. The charity will continue to Inonitor Compliance with this policy on a re8ular basis and the Board of Direeiots will review the appropriateness of the policy gnnually. At year ended 31 st Marcl) 2023 free reserves available amounted to the equivalertl of almost 7.5 months. aMu&I expendiwre. PrliieipalJuiidlng sourc Aside from donations from private individuals and local businesses, the principle fvnding sources for the chari are from grant making bodies and contrnct income fron) SHSCT and NEHE Supporting People. The charity recognizes the increased necessity to ivork in parÈncr511ip and collaboration with other agencies lo securc fijture ndihg. All fithds received are det8iled within this report. Going conctrn The directors believe that the charity will continue as a 80ing concern. Funders have shown themselves to be SUPPOt1ive, flexible and adaptive lo the current situation which is 8n invaluable help lo the Women's Aid community. The organisatioi) continues to ivork in partnership with governrnent bodies and agencies to develop a longer tem strn¢e8y to support vi¢tims of don)estic violence. Structurei govern2nce &nd rnJna£ement Naiure ofgoveriiing documeiil North Down & Ards Women's Aid is a Company ITmited by 8uarantee and controlled by its Memorandum and Articles. li is regisiered LI a charity ivith the Charities Commission for Nt and with FNRC. The Board of Directors of North Dowj and Ard5 Women's Aid (NDA WA) meets on a monthly basis. It is responsible for the stralegic direction of the organisation and ovtr5eas the management of the organi53tian. The day-to-day management and operation of &¢tivilies are carried out by a team of staff, led by the C.E.O othd the SeDior MoJ)a8ernent Team, who also rert to the Board of Direciors. Directors are appointed according to the specific skills required by the org&nisation lo fvifil its responsibilitics as oullined in its Stratcgic Plan and are Tatified on a yearly basi5 at the AGM. Page 9
North Down & Ards Women's Aid Trustees, Report Recruilmeiil oud appoinÈnAI of krusie li is an underpinning requirement that members of the Board of Directors have commiiment to and an understanding of the ethos, aims and Ydlue5 of NDA WA. SFecifiG skills may be required and with this in mind, new Directors are attracted by word of mouth. The new Director is then invited Io attend the regular meetin8S and would become a full rMpanY Director after being eleeted at the next AGM. Induclion andiraiiiing olÉruste There is an indu¢¢ion pack which includes roles and responsibilities for new Dircctors. A trnining induction programme is also put in pla¢ Affiliation NDAWA are affiliated with Women's Aid Federation NI and the Ivomen's Aid Fornm mcet on a monthly b1$ lo discuss issuLs affecting all Women¥ Aid Broups. It is also an OpponIty lo share best prnctiee and local informa¢ion. Decision making pro$8 The 8OVCrnin8 body of NDA WA is the Board of Directors who responsible for thc strale8i¢ direction of the organisaiion and overstt the managemeni of the organisation. The daY-ldaY management and th¢ operntion of the activities is carried oui by J stAff tearn, lcd by the CEO who reports regularly to the Board. If there arc any issucs outsid¢ the day-¢daY runnin8 of the organisation, then an ¢xtravordinary meetin8 is arranged. Objectives of ilit Charity The aims of NDAWA hAve been encapsulaled in the following mission statement: 'Our vision for the futwe is to s¥¢ a time when the voices of womcn, children and young people living with domestic violence are heard, undeb3tood, where inftirniaiion and support is It)cally available. Where thc comrnunity in which we live is a safe and healthy pltylx and where dom¢stiG violence no longer exists.. FinJnclal ins¢runients Objeciives ondpoliclo Thc charity's activilic5 expose it to a number of finan¢ial risks including credii risk, cash flow risk And liquidity fisk. The use of financial derivatives is guvemed by the charity's p)licies approved by ihc Boai'd of Dircclors. which provide writicn principlcs on the use of finAncial deriwdtiv¢s lo mAna8e thes¢ risks. The ¢harity does not use derivative finai)cial instruments for spLcul&live purposes. Credil r&fk The charity's principal financial assets Arc bank balances and cash, trade and oihcr receivables. and investh)cnts. The charity's credit risk is primarily attribulable to its trade receivables. The aniounts presented in the balance sheet are net of allowances for doubtful rcceivables. An allowance for impairmcnl is made where there 15 an identified loss event which, based on PvIouS expcrience, is evidence of a reduction in the recoverabiliry of the cash flows. The credit risk on liquid fijnds and derivalive financial inslrum¢nts is limiied bccause the ¢ounlerpartic$ arc banks with high credil-ralings a&signed by inwnational credit-rnting 4ts¢ncies. The charity has no SI1(1can( concentrntion of ¢redit risk, with exposure spread over a large Thwnber of counterparties and customers. Page 10
North Down & Ards Women's Aid Trustees, Report Ltquidity risk In order lo maintain liquidity to ensure that sufficieiit funds are available for ongoin8 operalions and future developments, the charity u5e5 a mixture of long-tem and short-temi debt finance. Further delails regarding liquidity risk be found in the Staiement of Acrx)unting Policles in the financial Statements. The annual report was opproved by the trustees of the charity on 19 Dettmber 2023 and signed on its behalf by: Jcnnifer Gill TnJstee Pa8ell
North Down & Ards Women's Aid Statement of Trustees, Responsibilities Tlie Lruste¢s (who ore 81$0 the directors of North Down & Ai'ds Women's Aid foi. the purposes of rnpanY law) are responsible for preparing the Trustees, Report and the financial statements in a¢¢ordance with the United Kingdom Accountin8 Stsndards Iuniied Kingdom Genei811y Accepted Accounting Practice) and applicable law d re8ulations. Company law requires the trnstees to prepare financial statements for each financial year. Under company law the Éru51ees musi not approve the fin&ncial statements unless they are satisfied thal they give a ttije and fair vi¢w of the slate of affairs of the ehai'ithble eompany and of its ineomin8 resources and application of resources, including its incorne and expenditure, for that period. In preparing these financial statements. the trustees are required to.. select suitable accounting policies and apply them consistentlys observ¢ th¢ methods and principles in Ihe Chorities SORP; make judgernents and c5tim8tes thai are reasonable and prudent. stjle whelher applicable UK Accounting S18ndArds have been followed, subject to any material dcpartures disclosed and explained Trn the finemcial st8tements' and prepare the financial SlAments on the going concern basis unless it is inappropriate w presume that the charitable company will eonlinue in busines5. The trustees are responsible for keeping kdequate accounting records that are sulTicient to show and explain the chariidble company's tr8nsa¢tion5 ai)d disclose witl) reasonAble accuracy al any time the financial position ofthe charitable company and enable them to ensure thftt the financial statements comply with the Companies Act 2006. They are also responsible for safe8uardin8 the assets of the ehariiable company and hence for takin8 reasonable steps for the prevention and deieGtion of fraud ond other irre8ularilies. Disclosure of 5nformatlon to audltor Each ttwtee hLg taken Steps that they ought 10 have taken a$ a trustee in order to me themselves aware of any Telev1 audil informalion and io esiabli5h that the ¢harity's auditor is aware of that infomalion. The trustees confirm that there is no relevant inforniation thai Ihey know of and of which they know the audiior is unaware. Approved by th¢ trustees of the ¢harity on 19 December 2023 and signed on its behalf by: Jennifer Gill Trust¢¢ Page 12
North Down & Ards Womell's Aid Independent Auditor's Report to the Members of North Down & Ards Women's Aid Opinlon We have audited the finamcial statements of North Down & Ards Women's Aid (the '¢harity') for the year ended 31 March 2023, which comprise the Stalcment of Financial Activities, Balance Sheet, Stalcment of Cash Flows. and NTotes to the Financial Statements, includin£ a summary of $i1ficant a¢covnting policies. The financial reportin8 frameiyork that has been applied in their preparntion is applicable law and United Kingdom AcUnting Siandards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial staoments.. give A trne 2nd fair view of the slate of the charity's affairs as ai 31 March 2023, and of its total incoming resources and expenditure of resources, for the year then ended. have been properly preped in accordan¢e with United Kingdom Genertlly Accepted ACCntIng Practite. have been prepared in Èccordanee with the requirements of the Companies Aci 2006 Basls for opinion We conducted our audil in accordance with International Standards on Auditin8 (UK) OSAS (UK)) and applicable law. Our respon$ibililie5 under thosc standards are fvrther described in the Auditors, responsibilities ror the audit of (he financial sÉ8iements section of our report. Wc are independent of the charitable cornpany in occordance with the ethical requirements tliat are relevant our #udit of the financial ststements in the UK, includin8 the FRCS Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with )ese requireinents. We believe that the audit evidence we have obtained is sutTicient and appropriate to provide a basis for our opinion. Cooeluslons relating to going eoneern In auditing the financial statements, we have concluded that the Trustees, us¢ of the 8oin8 concem basis of aOunting in the preparation of the financial statements is appropriate. Based on the work we hAve performed. we have not identified any material wic¢rtainties relatin8 to events of conditions tha4 individually or collectively, may cast significant doubt on }¢ company's ability to continue as a going coii¢¢rn for a period of at least iwelve month5 from when the financial sthtements ar¢ authorised for i8SU¢. Our resFonsibililies and ihe resp)nsibililies of the Trnsi¢es with respect to 80iA8 concern are des¢ril)ed in the rel¢vont sections of this report. Page 13
North Down & Ards Women's Aid Independent Auditor's Report to the Members of North Down & Ards Women's Aid Other Information The other inforrnation comprises th¢ infornalion included in the annual repo including the ÈnjsCs, report. other than the financial Statements and our auditor's report thereon. The trnstees art responsible for the other information ntsined within the annu81 report. Our opinion on the financial statements does not eAJver the other inforn)ation and, except 10 the extent otherwise explicitly s¢at¢d in our report, we do not expre55 any forni of a5su1.ance conclusion thei'¢on. Our responsibility is to read the other infornjalion and, in doing so, consider whether the other information is materially inc4)nsistenl with the financial staiements or our knowledge obiatrned in the course of the audit, or orherwise appears to be materially misstated. If we identify SLtch matrrial inconsistencies or apparent material misstatements, we are required to dctennine whether this gives rise 10 a materiaj misstatcnient in the financial ststemenL8 themselves, If, based on tlle work w¢ h)vc performed, we GonGlude that t])¢r¢ is a material misstatement of this otl)er infornation, Ive are required to report that fact. W¢ have nothin8 to report in this regard. Opinlon on other mAtters prescribed by the CompAnits Act 2006 In our opinion, based on the work undcrtaken in the course of ihe audit: the infoiTha¢ion given in the Report of the Trusiecs for the financial year for which the financial statements Irc prcpar¢d is ¢onsistenl with the financial stalements; and the Report of the Trustees has been prepAred in a¢¢ordancc with applicable legal requirements. Mgtters on which we are required to report by exception In tlie light of the knowledgc and understanding of Ihe cornpany and its cnvironmeni obtained in the course of the audit, we have not identified rnaierial misstst¢ments in Ihe directors, report includ¢d within th¢ irustees, report. We have nothing lo report in respect of the following matters where the Companies Act 2006 requires us to report to you if. in our opinion: adcquatc accounting records have noi been kept or relurns Mdcquale for our audit have not been r¢¢¢ived from branches not visited by us; or the financial siacements ale not in agreement with the accounting records and r¢lum5' or certain disclosures of trustees. r¢munerntion specified by law ar¢ nol made. or we have not reeeivcd all thc information and ¢xplanations we require for our audit; oi the trustees were not entiilcd to take advantage of the small compat)ies exemplion from the requirernent to prepare a Strategic Report or in preparin8 the Report of the Trustee5. Responsibilities of trustees As explained more fully in Ihe Scaiement of Trustees, Responsibilities [scl out on pa8e 12], the trustees (who arc klso dircclors of ihe chai'itsble company ftji. the Pu0$eS of coMpY law) arc responsible for the prepardlion of the financial statements aJ)d for beiiig satisfied thai they give a true and fair view, and for such internal Gontrol as the trustees determine is necessary lo enable the preparation of financial statements that are free from material misstatemen4 whether due lo fraud or error. In preparing the financial statements, the trnstees are responsible for as5essin8 the charitablc company's ability to eoniinue as a BOitt8 concern, disclosin& &5 applicable, rnattcrs rclatcd to going concern and using the going concern b&sis of accounting unless the tnjstees either intnd lo liquidate the charitable company or to ¢¢ase op¢rations, or have no realisti¢ aliernalive 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 Our responsibilities for the audit of the finxntial statements Our objectives are to obtain reasonable &SSurance about whether the financial statements a5 2 whole are free from material misst21emenL whether due to frdud or errof, and to issue a Report of the Independent Auditors that incltsdes our opinion. Reasonable assurance is a high level of &ssurance, but is nol a Buarantee that an audit conducted in accordance with ISAS (UK) will always deteci a material misstatement when il exists. Misststemenls can arise from fraud or error and are considered material if, individually or in the dreal@ they could reasonably b¢ expected lo influence the ecoAOrniC decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAS IUK), w¢ exercise professional judgement and maintsin professiortal scepticism throughout the audit. We also.. Identify and assess the risks of marIal missialement of the entity's financial stalements, whether due to fraud or error, design amd perform audit procedures responsive lo those I'isks, 8nd obtain audit evidence that is sufficienl and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from frdud is higher than for one resulting from ¢mJr, as fraud may involve collusion, forg¢ry, inlenlionFJl omissions, misrepr¢scntations, or the override of iniernal control Obtain an understanding of intemal control relevant to the audit in order to desi8n audit procedure5 that are 8ppropriaie in the circumstces, but not frir tl)e purpose of expressing an opinion on the effeetiveness of the ¢ntiry's internal control. Evaluate the appropriateness of a¢untIng policies used ind the reAsonableness of ac(x)unting estimates and related disclosures made by the directors. Conclude on th¢ appToprialen¢ss of the direclors, use of th¢ going con¢em basis of accounting 8nd, ba3ed on the audit evidence obtained, whether a material uncertainty exists related 10 ev¢nts or conditions that may cast Si8nificanl doubl on th¢ cliaritable Lximpany's ability lo continue as a 80ing concern. If we conclude thal a material uncertainty exists, we are required lo draw attention in our auditor's report to the related disclosure5 in the fthan¢ial statements or, if such disclosures are inadequate, to modify our opinion. Our ¢on¢lusions are based on the audit evidence obtained up io the dale of ovr auditor's report. However, future events or ¢onditions may cause the Charitable company io ¢ease to continue as a 8oin8 Concern. Evaluate the overall preseniation, structure and conient of the financial statements, including ihe disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presenthiion (i.e. gives a Irue and fair view). We Communicate with those charged with governance regardin& amon8 other matters, the planned stope timin8 of the audit and significant audi¢ findin8s, including any siBnific8nt deficiencies in internal control that we ideniify during oui audit. Page 15
North Down & Ards Women's Aid Independent Auditor's Report to the Members of North Down & Ards Women's Aid The extent to which our audit was capable ol deleeting irregularities, including fraud Irregularities, including fraud. are instances of non-compliance with laws ond regu18tions. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irre8ularitie4 including fraud. Tlie extent Io Ml)i¢h our procedures are capable of detecting irregularities. intludins fraud is detailed below.. Our approach to identifying and asscssin8 the risks of material misstatement in respect of irre8ularities, including fraud and non-compliance with laws and regulations. was as follows.. the engagcmenl partner ensured that the en8a8cmertt team colleclively had the appropriate compel¢n¢¢, pabilities and skills to idenlify or recognTse non-cornpliance with applicable laws and regulations. • w¢ identifi¢d tl?e aJ)d regulations applicable to the charitable company through discussions with directors nd oiher management. and from our mmmercial knowled8e and experience of the chvitable sector in Northern Ir¢land. identified laws and regvl8¢ions were comrnuni¢aied within the audit team re8ularly and the team remained alert ta inslances of non-compliance throughout the audit. We assessed the susceptibility of lh¢ company's financi81 statements ¢0 material mis5taternenL iludIng obtaining an understanding of how fraud might occur, by: making enquiries of management as to wliere they considered there was susceptibility lo.fraud, their knowkdge of actual, suspected and alleged fraud; and e4)n$iderin8 the iniemal ntrOl3 in place to miti8at¢ risks of fraud and non-wmplianrx with laws and gulation5. . To addrcss the risk of fraud tlvou8h management bias and override ofconlrols, we.. pcrfomlcd analytical procedures to identify ony unusual or unexpected relationships; • ¢ested journ&l entries to identify unusual transactions. • Jssessed whether judgements and 8ssumplions madc in detemiining the accounting estimates detennined in the preparation of the finanGial 5tatcnients were indicative of w)iellrial bias; amd . inv¢sli8ated the rntionale behind significant or unusual trdnsactions. . In respons¢ to th¢ risk of irrcgularities and non-compliance with laws and regulation$, we designed procedures which included. but were not limited to.. a8reeing financial statement disclosures to underlying supporting documentation. • re8din8 the minutes of meetin8s of those char8cd with govcrnance; • enquirin8 of management as to actual and polenli81 liti8alion and ¢laims" and . rcvicwing corresndence with HMRC. P88e 16
Nortb Down & Ards Women's Aid Independent Auditor's Report to the Members of North Down & Ards Women's Aid There are inhertni limitstions in our audit procedurts described above. The mol'e removed th&t laivs and regulations are from financial transaclions, the les5 likely it is that w¢ would berome awaic of rton-compli8nce. Auditin8 Standards also limi( the audit procedures required 10 identify non-compliance with laws and regulations to enquiry of the dircciors and other management and the inspection of re8ulalory and legal correspondence, if any. Material misstatemcnts that Arise due to fi?ud Can be harder to d¢et than those that arise from error &$ they may involve deliberate concealment or collvsion. A fiuiher description of our I'esponsibilitigs 1$ available on the Financial Reporting Council's website at.. www.frc.or8.uklauditorsresponsibililies. This d¢scriplion fomis part ofour auditor's report. Use ofour report This report is made sololy to the charitsble company's members, as a bodyi in accord3n¢e wilh Chapter 3 of Part 16 of thc Companies Aet 2006. Our audit work has been undertaken so that we might state lo the charitable company's members those matters we ar¢ required to statc to them in an audiiors, report and for no other purpose. To the fijllest extent pem)itted by law, we do not accept or assume responsibility to anyone oiher dian the charitablc company and the charitable company's niembers as a body, for our audit work, for this rtporL or for the opinions wc have fornied, Conaill McGra For and on bch tutory Auditor) f M.B. McGrAdy & Co, Statutory Auditor Suile 2B Cadogan Housc 322 Lisburn Road Belfast BT9 6GH Page 17
North Down & Ards Women's Aid Statement ofFinancial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted (unds Totsl 2023 Total 2022 Iyote Income and Endowments from: Donations and legacies Charitable activities Investment income 24,9J I 7,636 277 24,931 531,812 277 23,583 SOS,826 71 524,176 Total Income 32,844 524 176 557 020 529 480 Expenditur¢ on: Raising fund5 Ch)11b1¢ activities (4,751) 41,007 (48) 497 5J9 (4,799) 538,526 (286) 483.372 Total Expenditure 45.758) 497,567 543,325 483,658 Flet (expendltureylnmt Transfers bchveen funds (12,914) 18.664 26,609 18,664 13,695 45,822 Ne¢ movemenl in fithds 5.750 7,945 13.695 45,822 Recontilialioji of funds To181 funds brought forward Toial funds earried forward 341,726 223 443 565,169 519,347 347 476 231388 Uorestricted funds 578,864 Restricted funds 565,169 Total 2022 Note Jncome and Endowments (rom: Donations and legacies Ch8ritable 8¢1ivitics Inv¢stm¢nl incom¢ 23,583 321 71 23,583 505,826 71 505,505 Totsl Income 23,975 505,505 529,480 Exptnditure on: RaisinB fwids Charitsble activities (288) 473 939 {286) 483,372 Total Expenditure 9,43 I 474 227) 483.658 Nel incoffte Transfers be¢ween funds 14,544 19,664 31,278 (19,664 45,822 Net movement in funds 34,208 11,614 45,822 Reconciligtion of funds TotAI funds brouEh¢ foiward Total funds carried forward 307.518 211.829 519,347 341,726 223,443 565,169 Pa8e 18
North Down & Ards Women's Aid Statement of Financial Activities for the Year Ended 31 March 2023 ncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) All of the eharity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 & 2022 is shoivn in note 17. Page 19
North Down & Ards Women's Aid (Registration number: N1031238) BalanLe Sheet as at 31 March 2023 2023 2022 Note Fixed Assets ran8ible assets 12 169,293 148.517 Current Assets DebtQT5 C¥sh at bank and in hand 13 17,886 556,990 28,977 465.447 574,876 494.424 Creditors: Amounts falli118 dwe within one yenr 14 82,397 17,264 Net curr¢nt assets 492,479 477,160 h'et assets 661772 625 677 Pynds of the charlty: RtrIcted funds 231,388 223,443 Unrestricted income funds Unrestricted fvnds Revaluation rescrve 347,476 82,908 341,726 60,508 16 Total unrestricted funds 430,384 402,2i4 625 677 Total funds 17 661772 The financial statements on pages 18 to 34 w¢r¢ approved by the trustees. and authorised for issue on 19 December 2023 and signed on their behalf by.. Jennifer Gill Trustee Page 20
North Down & Ards Women's Aid Statement of Cash Flows for the Year Ended 31 March 2023 2023 2022 ote Cash flows from op¢raLlng Activbties Net cash income 13.695 45.822 AdjustmeDts to ¢95h flows from oon-cash Items Depreciation Investment income 9.384 277 8,106 {7J) 53,857 22,802 Working capltal adjustments Decreasol(in¢rease) in debtors Incre&se in ¢redilors 13 14 11,091 65,133 (4,168) Nel ¢ash flows from operating acliviiies 52,897 CAsh flows from investing 2CtiviÉies Interest re¢eivable and sirnilar inwme Purchase of lan8ible fixed assets Net G&sh flows from investing activities 277 71 11,259 12 11.188 Nel increase in cash and ush equivalents Cash and equivalents at l April Cash and cash equivalents al 31 MArch 91,543 41,709 465 447 423 738 556 990 465,447 All of the cash flows are derived from eontinuiftg operations during the above two periods. Page21
North Dowll & Ards Women's Aid Notls to the Financial Statements for the Year Ended 31 March 2023 I Charity Ststs The charity is a eharity limiied by guarantee and conscquently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the evenl of liquidation. The Charity is incorporaied in Northern Ireland. 2 Ateounting policies Summary of significADt Accounting policles and key accounting ¢stimJt¢s The principal accounting policies 8ppli¢d in the preparation of these financial statements are set out below. These policies have been consislenily applied to all the years presented, unless otherwise stated. Statement of tomplionce The financial statements have been pr¢p8red in accordan with A¢counting and Reporting by Cliarities.. Sthiement of Recommended Practice applicable to charities preparin8 their accotsnts in a¢cordan¢¢ witli the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l Joftuary 2015) {Charilies SORP (TRS 102)), the Fin8n¢ial Rcportin8 Standard 41pli¢able in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of pr¢pJrJ¢ioo North Down & Ard8 Women's Aid Mee the definition of a public benefit entity under FRS 102. Assets And liabilities 'e initially re¢ognised at histori¢al cosl or transaction value unless other4vise staled in the relevant accounting policy notes. Golng eoncero The financial sthtrments have been prepared on a 80in8 uJn¢em basis. The ttusttts believe tliat the charity will eonlinue as a 8oin8 concern. Funders have Sho themselves to be supportive, flexible and adaptive to tlie ¢unenl situation which is an invaluable help to the Women's Aid eommunity. The or8anisation continues to work in partnership wilh government bodies and agencies in lerms of developing a longer terni strdte8y to support victims of domestic violence. IncomÈ and endowmtnts All income is reco8nised once charity has entitlemcnl to the income, it is probable that the income will be ItlVed and the amount of th¢ income receivable can be measured reliably. Doiiatioiis aiidlegacies Donation5 are reco8ni5ed when the charity has been notified in writin8 of both the TrOUn¢ and settlement date. In the event that a donation is subject 10 rditionS that require a level of perforniance by the charity before the charity is entitled lo the funds, the in¢om¢ is deferred and not recognised until eilher those conditions are fully met. or the fulfilment of those Conditions is whjlly within the control of the charity and it is probable that these ¢onditions will be fitlfilled in the reporting period. Page 22
North Doiyn & Ards Women's Aid Notes to the Finaneial Statements for the Year Ended 31 March 2023 Graiits receivable Grants are recognised when the charity has an entitlement to the fvnds and any conditions linked 10 the 8rants have been mei. Where perforniance conditions are attached 10 the grant and are yet to be mel the income is re¢ognistd as a liability and included on the balance sheei as deferred income to be released. Defepred income Deferred income represents amounts received for future periods and is rel¢as¢d to incomin8 r¢sourees in the period for which, it ljas been received. Such income is only deferred wl)en- The donor Specifies that the grant or donation must only be used in future 8¢countin8 periods. or The donor has imposed conditions which must be mel befor¢ the Charity unconditional entitlement. Expendlture A]1 expenditure is recognised once there is a legal or construclive obliE8tion to that expenditure, it Is probable scttl¢ment is required and ti)e amount Cgn be measured reliably. All costs are allo¢atsd ro the applicable expendire headin8 that aEgre£ale similar costs to that caie80ry. Where costs canno( be directly artribuled to partieular headin8s they have been alloc81ed on a basis consis(ent with the use of I'esources, with central staff osts allocated on the basis of time spenk and depreciation charges allo¢ated on the portion of the asset's use. Other support costs are allo¢ated based on the spread of stsff costs. Raisi118fun&s These are costs incurred in attractin8 voluntary inMe, the mana8em¢nt of investments and those incurred in trading activities that raise funds. Choriloble aclivili Charitable expenditure ujmprises those costs incurred by the charity in the delivery of its activities and service5 for its beneficiories. It includes both costs that can be allo¢ated dire¢lly to Such actlViti¢s and those costs of #n indirecl nature necessary to support them. Supporl costs Support costs include ctntrAI nctIonS and have been allocated to a¢livity Cost cat¢8ories on a basis cknnsistent with the use of r¢sowc¢s, for exaJ))ple, allocating propety costs by floor areas, or per c4piW Staff costs by the time spent and other costs by their usa8e. CovernoneÉ cosls These include the costs attributable to the charity's compliance with constifutional aTrd slatutory requirements, iocludin8 audil strale8ic managemenl and tNslees's meetings and reimbursed expenses. TAXgtlon The charity is considered lo pass the tests Set out in Para8raph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes, Accordin8ly. the charity is potenli8lly exempt from taxation in respecl of income or capitsj gains Teccived within caiegowies covered by Chapter 3 Part I l of the Corporation Aci 2010 or Section 256 of the TLx41ion of Ch2r8eable Gains Act 1992, to the extent that Such income or gains are applied exclusively to charilable purposes. T2ngible fixed gssets Individual fixed 8$5ets costTrn8 £0.01 or more are initially recorded at ¢OSL less any subsequent accumulated depre¢iation and subsequent accumulated impaimient losses. Page 23
North Down & Ards Women's Aid Not to the FinanciAI Statements for the Year Ended 31 March 2023 Depreciation 2nd gmortisation Depreciation is provided on lan8ible fixed assets so as to write off the ¢05t or valuation, less any estimated residual value. over their expected use1 economie life as follows: Asset tlass Buildin8S Fixture5 & Fittings Computer Equipment Office Equipmenl DepreelAtlon method and rate 20/0 Str8i8hi Line 25V• Straight Line 250A StraiEht Line 250/0 Straight Line Tr¥de debtor$ Trade debtors are amounts due from customers for merchandise sold or service5 performed in the ordinary Course of busines8. Trade debtors are reco8nised initially at the transaction pri¢e. They are subsequently m¢asured at amortised cost using the effeciive in*rest metiiod. less provision for Impaient. A provision for the impainnenl of trade debtors is estsblished when there is objeciive evidence that the charity will not be able to collect all amounts due aGcording lo the original temis of the receivables. CAsh And cash equlvAlents Cash and cash equivalents comprise eash on hand and call deposits, and other short.term highly liquid investments that are readily ¢onv¢rtible lo A known amount of ush and are subject to an insignifi¢8n¢ risk of chan8e in value. TrAde creditor$ Ti'ade creditors are obligations to pay for 8oods or services that have been acquired in the ordinary cou13e of business from suppliers. A¢counts payable ar¢ classified as current liabilities if the charity does nor have an unconditional ri8hi, at the end of the reportin8 period, to defer settlement of the ereditor for at least twelve months after the reporting dale, If there is an unconditional right lo defer sertlemenl for It least twelve months after the reporting date. they are presented as noTb-¢urrent liabilities. Trade creditors are reco8nis¢d initially at the transaction price and subsequently measured at amortised cost using the effective inleresi method. Borrowing$ Interest-bEarinB borrowin85 are initially recorded at fair value, net of transaction costs. Interest-bearing borrowin8s are 5ubsequent]y carried al amortised cosl with the difference betw¢en the proceeds, net of trJnsaclion costs, and the amount due on redemption bein8 recognised as a char8e to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest nicthod and is included in interest payable and similar char8es. Borrowing5 are classified as cunI liabilities unless the Chlty h&8 an unconditional right to defer settlement of the liability for at le&81 twelve months after the reporting date. Page 24
North Down & Ards Women's Aid Notes to tbe Financial Statements for the Year Ended 31 March 2023 Fund strucrure Unrestricted income fvnds are general fjjnds thal are available for use at the trustees, dis¢retion in fwtheranee of the objectives of the Charity. Designated fvnds are unrestricied thnds set aside for specific purposes at the discretion ofthe trustees. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Pensions and other post retirement obligations SCHEME: TPT Retiremeni Solutions- The Growth Plan The company participates in a defined benefit pension plan that is accounted for as a defined (x)ntribution plan. At the date of l&st valuation, the plan had a deficit of £31.6m. Participatin8 employers are asked lo fund the deficii by paying addilional Contributions in line with their estirnated share of the scheme liabililie8. The heffle is classified as a 'last-man.Stsnding arrangement.. Therefore the company is poieniially liable for other partieipating employers, obligations if those employers are unable to nieet their share of the scheme deficil following withdrawal frorn the stheme. Participating employers are le8ally required lo meet their share of the sGhenie deficit on an annuity purchase basis on withdrawal from the scheme. Where the scheme is in deficit and where the company has agreed to a deficit fundin8 arran8ement the company reLx)gnises o liability for this obligation. The amount reMgnised is the net present value of the deficit reduction contr11tiOnS payable under the at¢Mertt thot relates to the deficit. FinAncig1 instruments clS1J7¢Arfon Financial assets and finartclol liabilities are r¢¢o8nis¢d when the charity becomes a party to the contractual provisions of the instrument. Financial Itabilities and equity instniments are classified accordin8 to the substance of the contractual arrangements entered into. An equity instrument is any conirnct that evidences a residual interest in the assets of the charity after dedueiing all of its liabilities. Reco811liloii and nasureMen4 All finAncial assets liabilities are initially me&8ured at transaction priex (in¢ludin8 trnnsa¢lion costs), except for those financial asscts classified as #t fair value through profil or loss, which are initi&lly measured &t fair value (which is normally the transaction price excluding transaction costs), unless the arrnn8emen¢ constitule5 financino transaciion. If an arrangement constilules a financin8 transaction, die financia] asset or financial liability is Jneasurcd at the praseiit value of the future payrnents discounted at a markei rate of interest for a similar debi instrumenL Financial assets and liabilities are only offset in the statement of financial position when. and only when there CXi5ts a legally enforc¢abl¢ right to sel off the recognised amounts and the charity intends either to settle on a net basis. or to realise the asset and sertle the liability simultsneously. Finaneial Sets are derecognised when and only when a) th¢ ¢ontra¢iual rights lo the cash flow5 from th¢ financial asset txpire or are settltd, b) the cliarity rransfers to another paty substantially all of the risks and rewards of ownership of the financial asset, or ¢) the charity. despite having retained some, but not all, signifi¢aril risks and WArdS of ownership) has transferred control of the assel to another party. Financial liabilities dereo)8nised only when the obligation spe¢ified in the contract is discharged, cancelled or expires. Page 25
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2023 Fair value measureiiieiil The best evidence of fair value is a quoted price for an identical asset in an active marf(et. When quoted prices are unavailable. the price of a recent transaction for an identical asset provides evidence of fair value as Ions as there has not been a si8nificant change in economic circumstances or a si8nificant lapse of time since the transaction look place. If the markel is iiol aciive and recent transactions of an identical asset on their own ore not a good estima* of fair value, the fair value 15 estimated by using a valuation tec11quc. 3 Income from donations le88cles Unrtstrieted funds TotAI 2023 TotAI 2022 Gener21 Donations and le8acies' Donalions from individuals 24,931 24,931 24,931 23,583 4 Income from charitAble actlvllles Unrestrlcted funds Restrleted funds Total 2023 Total 2022 General Charitable A1vitieS 524 176 531812 505 826 S InVtMen¢ income Unrestricted nds Total 2023 Total 2022 Gener81 Interest receivable and similar incon)e: Interest receivable on bank deposits 277 277 71 Pagc 26
North Down & Ards Women's Aid Notes to the Financi21 Statements for the Year Ettded 31 March 2023 6 Expenditure on eharitable activities Unrestricted funds Rutricted funds Totgl 2023 Total 2022 Gtner•l Note Charitable Activilies Depreciation, amortisation and other similar costs Staff costs Governance costs 11,869 133.277 145,146 126,079 9,384 6,446 13,308 9,384 370,688 13,308 538 526 8.106 337,35S 11,832 364,242 497,519 Activity undertsken directly 4&3,372 Total 2023 Total 2022 Employment Costs Employment Agency Costs Establishment Costs tnsurance Rcpairs & Maintenance Officc Expenses Printlll8, Postage & Statioi)ery Play Equipment & Materials Health & Safety Cleaning Sundry & Other Costs Lz8al & Professional Bad Debts Trnvel & Subststenee Advertisin8 & Recruitment Depreciation 370,687 6,630 56,561 4,129 10,770 21,418 2.313 6,638 6,044 3,499 l Q,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 15,28S 26,172 2,087 6,165 1,970 4,549 189 1,649 1,264 3,811 1.308 4,847 15,311 9,384 530,017 4,847 J5,31 9.384 530.017 471,541 £45,758 (2022 - £8,005) of the above expendiNre was artributable to unrestricted funds 8nd £484,260 (2022 . £463,536) to restricted fijnds. In addition to the expenditur¢ analys¢d ab)ve, there are also 8overnance costs of £13,308 (2022 - £11,832) which relate directly to charitoble activities. See note 7 for fiuthtr details. Pa8e 27
North Down & Ards Women's Aid Notes to the Financial Staiements for the Year Ended 31 March 2023 7 Analysis of governance and support costs Support eosts allocated to chAritsble aetivities Covernance costs Total 2023 Total 2022 Affiliation F¢¢s Aecountancy Fees Audit Fees Le8al & Professionf41 Fees 2,200 4,056 3,300 2,200 4,056 3,300 2.200 4,056 2,400 8 Net ineomln2loutgoing re50ureos Net incomin8 resources for the year include., 2023 2022 Depreciation of fixed assets 9 Trustees remunorgtlon and expenses No trustees. iior any persons conneeted with them, h•ve received any rernuneration from the charity during the y¢ar. 10 Stsff costs The aggregate payroll costs were as follows: 2023 2022 StA(f Costs durlng the year were: Wages And salaries Social security costs Pension costs Other staff costs 308,127 27,177 26,512 286,348 24,041 19,107 7,859 J70,688 337,355 The monthly avera8e number of persons (including senioi. management team) employed by the ch8xity durin8 the year expressed as full time equivalents was a5 follows.. 2023 Average Dumber of employees 14 14 Page 28
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2023 Contributions to the employee pension schemes for the year totalled £22,486 (2022- £19,107). No employee re¢eived benefits (excludin8 employer pension costs) of more than £60.000 during the year. Durin8 the year the charity madc the following tsznsactions with key management petsonnel.. CEO The CEO r¢rxiv¢d remuneralion of £29,956 (2022.. £63,307) Flnlnee M2n2ger Th¢ Finance Mana8er received remuneration of £48,627 {2022: £i7,954) Seiyice Mqna8er Th¢ Service Manager re¢eiv¢d r¢munernlion of £41.672 (2022: £7,448) Childrens servic cOrdInAtOr The Cliildrens Services CordInAt0T received remuneration of £38,109 (2022: £34,081) The new CEO started in September 2022. Until that poinL the Finance manager catTied out both roles on temporary basis. The prior value for the CEO also includes a retirement setilement figure. There was also a 8ap when tliere was no Services manager in post, Paze 29
North Down & Ards Women's Aid Note$ to the Financial Statements for the Year Ended 31 March 2023 I I TAx%tion The charity is a re8iStered charity and is therefore exempt from taxation, 12 Tsngible fixed 2ssets Land and buildings Furniture And equlpment TotAI Cost At l April 2022 Revaluation$ Addiiions 145,QOO 5,000 104,920 249,920 5.000 At 31 March 2023 150,000 112,680 262,680 Depreciation At l April 2022 Charge for the year Elirnin•ied on revaluArion 14,500 2,900 17,400) 86,903 6.484 101,403 9,384 17,400) At 31 March 2023 93,387 93,387 Net book value Ai 31 Mar¢h 2023 150,000 19,293 169,293 At 31 March 2022 130 500 18,017 148 517 J 3 Debtors 2023 2022 Trade debtoi's Pr¢paymens AttNed income 1,699 2,131 14,056 2,068 1,787 25,122 14 Creditors: Amounts falling due within one year 2023 2022 Trade creditors Other laxalion and social security Other crediiors ACCruS 3,038 14,936 57,367 7,056 82,397 6,142 4,666 6,456 17,264 Page 30
North Down & Ards Women's Aid Notes to the Financial Statements for tbe Year Ended 31 March 2023 There is £S0.000 of deferred income included in the Other Creditors that is for use in future periods. 15 Pension other $chl¢S Defined ¢ontributlon penslon scheme The eharity operates a defined contribution pension seheme. The nSIOn cost charge for the y¢ar iepresents contributions payable by the charity to the scheme and amounted to £22,486 (2022 - £19,107). Defined benefit penslon seheme$ Th6 Charity also has a legacy defined benefit pension scheme. The scheme has a d¢fi¢it which is rnonitor¢d by the scheme's &CArleS each year. A plan iv¥s put in place several years a80 wheiE all contributing ernploycis are making additional contributions to ensure the stheme will be fully funded. 16 Reser¥os Rewdluition reserve Total At l April 2022 Other reserve movements (60,508) (60,508) At 31 March 2023 82,908 The property held by the charity w&$ revalued in September 2023 and this resulied in an increase in the property's value, which is repTesented by tliis revaluatlon reserve. Pa8e31
North Down & Ards Women's Aid Notes to the Flnancial Statements for the Year Ended 31 March 2023 17 Funds Balance At 31 Mareh 2023 BalAn¢e ai J April 2022 Incoming resollrees Resources expended Transfers Unreslrieted thods General Unrestricted Income Funds 251,375 32,844 (45,760) 32,733 271,192 Designaled Pension Shorrfall Resetve Redund4n¢y Reserve 30,749 59,602 90,351 (14,067) 16,682 59,602 76,284 14,067 Total Unrestrleted funds 341,726 32,844 45,760> 347 476 Restrleted funds Ards & ND PCSP- OSS S E H & SC Tt (Childrens Work) Surestart (Childrens Work) Floatin8 Support (NIHE) Housing Mana8ement (NiFE) Suppoftin8 People (NTrE) Children In Need Probation Board NI - PPRP Amazon Voucher Donation NIHE Covid Costs NIHE Covid Staffing costs Hornelss Preventioii Fund 14,880 (14,960) 80 43,058 8,942 27.567 28,143 i3,132 3,756 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 (6,JS7) {6,431) (5,730) 771 130 1,755 2,565 324 28,650 3,572 2.261 483 (28,984) (3,548) (1.337) (483) 10 All State Nt BME. NRPP CYJ - Goodwill Grant 2022 Rank Foundation - Nl Starl Here Capital GrnDts NIFIE- PIF Capital To¢al reslrlcted funds 24 924 34,000 (11,419) 22,581 67,092 5,970 69,992 8,529 (2,900) (2,559 223 443 497 565 18.666 231 388 Tot41 fuuds 565,169 557,020 (543,325 578,864 Page 32
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2023 Balance at 31 March 2022 B•lance nt I April 2021 Incoming resources R&sources Expended Transfers Unr¢stricted funds Geiieral Unrestricted Income Funds 183.619 23,975 (9,431) 53,212 251,375 Desigiiolgd Pension Shorrfall Reserve Redundancy Reserve 64.297 (33,548) 30,749 59,602 90,351 123 899 33,548 TotAI unrestrleled funds 307,518 23973 19,664 341,726 Restricted funds Ards & ND PCSP - OSS S E H & SC Trust (Childrens Work) Surestart (Childrens WoA() Floatin8 Support IN]HE) Housing Mana8¢m¢nl (NtHE) Supporting People (NUIE) Children In Need CHNI- Goodwill Grdnl 2021 Probation Board Nl - PPRP Amazon Voucher Donalion Comic Relief - Covid Fund NtHE Covid Costs NIHE Covid Staffing costs Hear Her Voice (WAFNI) Hofflelss Prevenlion Fund 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 3,000 (48,110) (10,812) (119,270) (26,511) {162,593) (25,284) (6lS) (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) {1,975) 447 6,280 10,000 4,030 {309) {1,517) 17,602 (11,355) 12,000 19,000 (18,676) 324 Special Recognition Payment 6,592 {5,693) (899) (2,900) 19,474 706) 9,239 Copilal Grants JEfrtE . PtF Capital 72,892 69,992 8,529 Tfjtal restricted funds 211.829 505.504 474 226 19.664 223,443 Total funds 519,347 529 479 483,657 565,169 Pa8e 33
North Down & Ards Women's Aid Notes to the Financial Statements for the Year Ended 31 Mareh 2023 18 Analysis of net ossets between funds Unrestricted funds Restricted funds General Total funds Tangible fixed assets Current assets Current liabililies 96,230 416,551 (82,397 430.384 73,063 158,325 169,293 574.876 Total nel assets 231,388 661,772 19 An41y51s of net fundi At 31 Mgrch 2023 At l Aprll 2022 Cgsh flow Cash al bank #nd in hand 465,447 91.543 5S6,990 Nel debt 465,447 91,543 556,990 20 Related party tr8ns*etions There were no related party transactions in the year. Page 34