Company registration numb¢r- N1031238
Charity registration number: NIC106118
North Down & Ards Women's Aid
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
M.B. McGrady & Co
Chartered Accountants & Registered Auditors
Suite 2B Cadogan Hoiise
322 Lisburn Road
Belfast
BT9 6GH

North Down & Ards Women's Aid
Contents
Reference and Administrative Delails
Strategic Report
2to3
Truslees, Report
4t09
Statement of Trustees, Responsibilities
10
Independent Auditors, Report
1110 15
Sialemenl of Financial Activities
16to17
Balance Sheel
18
Statement of Cash Flows
19
Notes to the Financial Sialements
201032

North Down & Ards Women's Aid
Reference and Administrative Details
Trustees
Jennifer Gill
Jenna Lowry
Claire Louise Best
Natalie Kathryn Swift
Victoria Crooks
Ai'leen Ellioti
Elizabeth Fusco (appointed 13 June 2024)
Deborah M¢Creadie
Chlef Execulive Offieer
Mrs Emalyn Turkington
Principal Office
18 Blligham Streel
Bangor
BT20 5DW
Registered Offjce
18 Bingham Street
Bangor
BT20 5DW
The charity is incorporated in Northern Ireland.
N1031238
Company Registration Number
Charity Regi$tratlon Number
NIC106118
Bankers
Bank of Ireland
82A Main Street
Bangor
BT20 4AG
Auditor
M.B. McGrady & Co
Chartered Accountants & Registered Auditors
Suite 2B Cadogan House
322 Lisburn Road
B¢lfasl
BT9 6GH
Page I

North Down & Ards Women's Aid
Strategic Report for the Year Ended 31 March 2025
The Truslees have adopted the provisions of Ac¢ounling and Reporting by Charities- Statement of
Recommended Practice applicable to charities preparin8 their accounts in accordance wilh the Financial
Reporting StandRrd applicable in the UK and Republic of Ireland (FRS 102) (eff¢ctive l January 2015).
Overvlew
North Down and Ards Women's Aid (NDAWA) was eslablished in 1982 and is the lead agency in Ihe local area
supporting women, children aiid young people affected by domesti¢ aiid sexual abuse. We liave a strong ethos of
for ivomen, Ivith women, by iyomen which is fundament&l to our service developinent and delivery.
The aims of NDAWA are to:
Provide temporary refuge lo women and their children suffering emotional, mental, physical or sexual abuse
within their l)ome'
Encourage Ivomen to take control of their own futhre,.
Recognfise and care for the emotional needs of children and young people involved,.
Offer emotional and practlcal support to any women who requests. either in the community or refuge. and
Educate and inform the public, the media, the courts, social services, and other agenci¢s.
The support provided by NDAWA is person-centred and focused on the needs of the women, children and
young people. The staff team have the specialised skills, empathy and respect for confidentiality required to
support domestic abuse survivors and their families. both in refuge and through community support services.
The team provide Crisis intervention, safety planning, referrals to local resources and individual support sessions
focusing on pi'actical and emotional support. Some examples of the support provided include- assistance with
obtaining restraining orders, navigating the legal system, securing housTng benefil, addressing traum&,
rebuilding self-¢st¢em, and helping women develop coping mechanisms.
This year, the Board and the NDAWA team collaboratively developed our new 3-yeMr strategy. We engaged a
consultant lo farilitate meetings with the Board, NDAWA staff, and to conduct vital consultations with the
womeii who use our s¢rvices, as well as our partners and stakeholders. Tl)e resulting strategy siiccessthlly
integrated our mission, values. ethos, and services. Furthennore, to align with the Government's Domestic &
Sexual Abuse Strategy 2024-31 and the Ending Violeiice Against Women & Girls Strategy 2024-31, we
structhred the plan around four key Pillars:
Early Intervention & Prev¢iilion
• Empowern]ent & Support
Partnership & Collaboralive Working
Workforce Development
The significant increase in demaiid shown in this Trustee report highlights the incredible, essential work the
NDAWA team delivered over the last year.
I wanl to thank the staff, Board and volunteers for their tireless conimitment to helping women, children, and
young people affected by domestic and sexual abuse. The NDAWA teain are instrumental in helping all service
users find their voice and empower themselves. Despite reduced resources and the rise in violence against
women and girls, the NDAWA team continues lo work powerfiilly, and I, as Chair, ackiiowledge that their
dedication is saving lives.
I want to take this opportunity to sincerely thank our funders and generous donors. The important work of
NDAWA wouldn't be possible without their support. We are profoundly grate￿1 for their support. wiihout it,
delivering this essential service would simply not be possible.
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North Down & Ards Women's Aid
Strategic Report for the Year Ended 31 March 2025
The strategic report was approved by the trustees of the charity on 8 December 2025 and SI￿)ed on ils behalf by..
ifer Gill
Trustee
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North Down & Ards Women's Aid
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together with the
financkal statements of the charitable company for the year ended 31 March 2025.
Slgnifjcant Actlvltles
Current Context
North Down & Ards Women's Aid (NDAWA) is a vital service provider in the Ards and North Down area.
offering refuge, community support, and infonnalion to wonien, children and young people experiencing
domestic and sexual abuse.
We continue to see a rise in the nuniber of women and childrenlyoung people seeking support, highlighting the
ongoing need for our services. We are actively working lo raise awareness of domeslic abuse and the support
available to VL¢tims and survivors. Securing sustainable ￿ndIng remains a challenge, however, this does not
stop us being fvlly committed lo supporting the women, childi'en and young people using our services.
In 2024125 our overall referrals into our Floating Support Team were 561, this is a 5/0 inci'ea8¢ from the
previous year. Most referrals received were self-referral (460/0) and the PSNI (220/0). Other referral agencies
include, ASSIST NI, Soci81 S¢rvices, NIHE, NDAWA One Stop Shop.
77 women were referred into our Refuge. Most of referrals received into Re￿ge, again were self-Teferrals {23D/.}
and tl)e 24 hour Domestic & Sexual Abuse Helpline (171)/o). Other referral agencies include NIHE, NDAWA
Floating Support Team and other Women's Aid agenci¢s.
All women, both in the Community and residing in Refuge were supported during their time with NDAWA
through advocacy, court support, indivAduxlly tailored support plans, safety plaiis. and resettlement support.
NDAWA had a success￿1 2024125 in securing new funding str¢ams. A key success was receiving a two-year
grant from Awards for All, which fully supports the Journey to Freedom Programme. Tliis aligns with Pillar 2:
Empowemient & Support in our new 3-year strategy. This 13-week programme provides a safe, supportive
group process for women to explore their experieii¢es of doinestic abuse and its impact on themselves and their
children. By providing knowledge and support, the programme's facilitator helps womeii build self-confidence,
make infornied choices, and create positive change, uliiinalely empowering them to look toward the wilh
hope and positivity.
For 2024125, NDAWA received South Eastern Health & Social Services Trust MDT Seed Funding to deliver
the Safe R¢lalionship Awai'eness Project (SRAP) in five post-primary schools within North Down & Ards,
running from November 2024 to March 2025. Preventalive edu¢&tion is a high priority for NDAWA as we view
it as a way for children and young people lo gain knowledge, equip children and young people from all
backgrounds to gain all understanding of domestic abuse, coe￿1Ve Control, consent, healthylunhealihy
relationships, learn how to keep themselves safe onliiie and leam how to safety plan in their relalionships.
NDAWA continues to partner extensively with other agencies to deliver a holistic support system for wornen.
children, and young people affected by domestic and sexual abuse. Our collaboratioii with Housing Righis was a
major highlight this year. We continued lo deliver an innovative, immersive training Course iising a VR film lo
ediicate liousing advisors on the critical link between coercive control and homelessness. As a resuli of this
successfiil partnership, we won the Chartered Institute of Housing Partnership Award.
As we move iiito 2025126, NDAWA is excited to grow. Our key focus will be expanding our outreach to
connect with more women. childrei), and youiig people impacted by abuse. We remain dedicated to advocating
for legal aiid policy changes and streiigiheiiing collaboi?lions to deliver the most holistic support to the women,
cliildren and young people who use our services.
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North Down & Ards Women's Aid
Trustees, Report
Cnicially, this work is fuelled by the dedication of our entire team. A massive thank you to our Board, staff, and
volunteers for their passion, commitment, and hard work. Their passion, Commitment, enthusiasm, empathy, and
hard work help drive our mission every single day. Thatth you all!
Emalyn Turkington
CEO
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North Down & Ards Women's Aid
Trustees, Report
Flnancial revie)v
The key parts of the accounts for North and Ards Women's Aid for the year April 2024 10 March 2025
are attached lo this report.
NDAWA'S principal ￿ndIllg continues to come from grant-making bodies and contract income from the South
Easten) Health aiid Social Care Trust and the NI Housing Executive, which exists as both reslricled and
unrestricted funds. As demand for our services continues to grow, we remain focused on se¢uring additional
core funding to sustain and expand our support.
As al March 2025, the total funds were £592,484, a small increase of £2,948 compared to the previous year.
This reflects a redu¢tion in restricted fuiids of £37,335, offs¢t by an increase in unrestricted of £39,095.
Tlie total funds comprise £299,560 of general unrestricted funds, £72,299 of designated reserves, £82,908 of M
revaluation reserve and £137,717 of restr&cled ￿nds.
Income for the year was £646,237, an increase of £50,083 from the pi'¢vious year. One large restricted funder
fell away in 24-25, but other restricted funders picked up the differenc¢. so overall the impact for the charity was
minimal.
Expendi￿re for the year was £643,289, an increas¢ from £668,388 in the previous year. While general rumiing
cosls remained high, staff costs increased to £455.753. reflecting the expansion of s¢rvices aiid staffing.
Depreciation costs were also iiicurred, tolalling £10,228.
Cash at bank and in hand at year-end was £453,154, up from £443,529 in 2024. This reflecls careful cash flow
manmgement and a modest surplus for the year.
Policy oil reserves
In accoi'dance with our policy on reserves we aim to maintain a level of free reserves equivalent to six months
annual expenditure to ensure there is no disruption to our services at short notice, due lo a lack of funds, an
unforeseen Teduclion in income or an increase in expenditure. As of 31 March 2025. unrestricted and designaled
reserves w¢r¢ £371,859.
The finances of North Down and Ards Women's Aid are good. During the year, it was n¢¢essary lo draw on our
reserves to provide esseiitial health and safety mainteiiance and the reserves are currently sitting just under the 6
monihs. Steps are being taken lo bring the reserves back to maintenance level and to identify iiew sources of
funding lo help address the continuing demand for services aiid increasing costs.
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North Down & Ards Women's Aid
Trustees, Report
Principal risks ond iincei'laiiilies
There is no inbuili automatic increase lo our recurring fimding frorn NKHE & SEHSCT. To manage risk we
regularly review costs, identify most cost effeclive meaiis to manage running Costs and through our processes
have beeii able to ensure orgaiiisational wide contracts which represent saviiigs. In order to ensure that we do
not Iiave a single source of funding which will increas¢ the risk of our ability to sustain our organisations work
we seek and have secured other soiirces of fiinding to allow the introduction of necessary services and relaled
costs.
Principalfiinding sources
Aside froni donations from private individuals and local businesses. the principle funding sour¢es for the chaiity
are from grant making bodies and contract in¢ome from SEHSCT and NIHE Supporting People. The charity
r¢cognizes the incirased iiecessity lo work in parli)ership and collaboration with other agencies to s¢¢ure future
funding. All funds received are detailed within this report.
Going concern
The direclors believe that the charity will continue as a going concern. Funders have shown themselves lo be
supportive, flexible aiid adaptive to ihe cun'ent situation which is an invaluable help to the Womeii's Aid
community. The organisatioii continues to work in parttiership wilh government bodies and agen¢i¢s to develop
loiiger tern) strategy to support victims of domeslic violence.
The past financial year has marked a period of sigiiificant financial security and groM¢h for North Down & Ards
Women's Aid (NDAWA).
Funding Stability.. Our funding position is secure, with successful efforts to replace closing ￿ndS and rnaintain
the support of Current partneiB.
Project Growth: We have successfully secured two new funded projects, both with long-terni, three-year
nding commklmeiils. alongside sev¢ral success￿1 short-tenn xpplications that sustain our operations.
Stralegic R¢serves.' Our finaThcial reserves are robust, remaiiiiiig untouched and ¢ov¢ring six months of
operating Costs.
Looking Ahead.. Strategic Expansion
We are actively working lo diversify and expand our income streams-
Major Application: We are currently preparing a substantial 3-10-5-year grant applicalion for th¢ 'Supporting
Communities, (Lottery Funding} programme.
Unreslricted Income: In 2026, we plan to boosl unrestrict¢d funds by opening a Charity Shop in the local area-
we are now scouting for premises.
Rental Property.. We are plawiing a property investment to extend our refuge capacity, using the rental
property's income to cover its operational costs.
We continue to evolve aiid adapt to meel the changing needs of our clients. Based on our Current strong funding
partnerships, healthy cash reserves, and exciting plans for 2026, NDAWA is confidently positioned for tbe
future.
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North Down & Ards Women's Aid
Trustees, Report
Structure• governance and management
Nnliii'e ofgoverning docunieiil
North Down & Ards Women's Aid is a Company limited by guarantee and controlled by its Memorandum and
Articles. It is registered as a ¢harity with the Charities Commissioii for NI and with HMRC. The Board of
Directors of North Down and Ards Women's Aid (NDAWA) meets on a moiiihly basis. It is respoi)sibl¢ for Ihe
strategic direction of the organisation and oversees the management of the orgaiiisalion. The day-to-day
managenient and operation of activities are carried out by a team of staff, led by Ihe C.E.O and the Senior
Managenient Team, who also reporl to the Board of Directors. Directors are appointed according to tlie specific
skills required by the organisation to fulfil its responsibilities as outlined in its Strategic Plan and are ratified on
a yearly basis al the AGM.
Recvuilnient and uppoin¢iiieii¢ of Irusfees
It is an underpinning requirement that members of the Board of Directors have commitment lo and an
understanding of the ethos, aims and values of NDAWA. Specific skills may be required and with this in mind,
new Directors are attracted by word of mouth. The new Director is then invited to atlend the regular meetings
and woiild become a full company Dire¢tor after being elected at the next AGM.
liiduclion aiid irainiiig oftruslees
There is an induction pack which includes roles and responsibilities for new Directors. A training and induction
programme is also put in place.
Major risks and nianfigeiiient ofihose visks
There is no inbuilt automatic increase to our recurring funding from NIHE & SEHSCT. To manage risk we
regularly review costs, identify most cost effective means lo manage runniiig costs and through oiir processes
have been able to ensure organisational wide ¢ontracls which represent savings. In order to ensure that we do
not h&ve a single source of funding which will increase the risk of our ability to sustain our organisations work
we seek and have secured other sources of funding to allow the introduction of ne¢essary services and related
Costs.
Affiliatlon
NDAWA are affiliated with Women's Aid Federation Nl and the Women's Aid Forum meet on a monthly basis
to discuss issues affecting all Women's Aid groups. It 15 also an opportunity to sbare best pra¢tic¢ and local
infonnation.
Decision making process
The governing body of NDAWA is the Board of Directors who are r¢sponsible for the strategic direction of the
organisation and oversee the management of the organisalion. The day-to-day management and the operation of
the aclivilies is carried out by a slaff team, led by the CEO who reports regularly to the Board. If there are any
issues oulside the day-lo-day rnnnii)g of tlie organisation, then an exlra-ordinary meeting is arranged.
Objectlves of the Charity
The aims of NDA WA have been encapsulated in the following mission stateinent..
"Our vision for the ￿tUre is to see a time when the voices of women, children and young people livffing with
domestic violence are heai'd, understood, where inforniation and support is locally available. Where Ihe
comrnunity in which we live is a safe and healthy place and where domestic violence no longer exists."
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North Down & Ards Women's Aid
Trustees, Report
FlnanciAI instrument5
Objec(ives aiidpolicies
Tlie charity's activities expose it to a number of financial risks in¢ludiiig credit risk, cash flow risk and liquidity
risk. The use of finaiicial derivatives is govenied by the charity'5 policies approved by Ihe Board of Directors,
whic51 provide written prin¢iples on the use of fiiian¢ial derivalives to manage these risks. The charity does not
use derivative financial insliijments for speculative purposes.
Cvedil risk
The charity's principal financial assets are bank balances and cash, trade and other receivables, and inveslments.
The cliarity's credit risk is priinai'ily attributable to its trade receivables. The amounts presented in the balaiice
sheet are net of allowances for doubl￿1 receivables. An allowance for impainneiit is made where there is an
iden¢ified loss event which, based on previous experience. is evidence of a reduction in the recoverability of the
cash flows.
The credit i'isk on liquid funds and derivative financial instnimenls is limited because lh¢ coiinterparties are
banks with high credit-ratings assigned by international credit-i'ating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number of
counterparties and Customers.
Liquidity risk
In order to mainlain liquidity to ensure that suffi¢ient ￿llds are available for ongoing operations and future
developments, the charity uses a mixture of long-tenn and short-tern] debt finance.
Further details regarding liquidity risk can be found in the Siatement of Accounting Policies in the financial
slalements.
The annual report was approved by the trustees of the charity on 8 December 2025 and signed on its belialf by:
fer Gill
Trustee
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North Down & Ards Women's Aid
Statement of Trustees, Responsibilities
The trustees (who are also the directors of North Down & Ards Women's Aid for the purposes of company law)
are responsible for preparing the Tnistees, Report and the financial statements in accordance with the United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law
and regulations.
Coinpany law requires the Iruslees lo prepare financial statements for each financial year. Under company law
th¢ trustees musl iiol approve the financial statements unless they are satisfied that they give a true and fair view
of the state of affairs of the cl)Arilable company and of its incoming resources and application of resources,
including its income and expendifvre, for that period. In preparing these financial slalemenls. the INslees are
required to:
select suitable accounling policies 3nd apply them Consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial slatemenls. and
prepare th¢ fInan¢ial stat¢menls on the going concern basis unless it is inappropriate lo presume that the
charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain Ihe
charitable company's transactions and dis¢lose with reasonable accuracy al any tinie the fiiiancial position of the
charitable conipany and enable them to ensure that the financial statements comply with the Coinpanies Act
2006. They are also responsible for safeguarding the assels of the charitable company and hence for taking
reasonable steps for the prevention and d¢te¢lion of fraud and other irregularities.
Approved by the trustees of the charity on 8 December 2025 and signed on its behalf by..
ifer Gill
Trustee
Page 10

North Down & Ards Women's Aid
Independent Auditor's Report to the Members of North Down & Ards Women's Aid
Opinlon
We have aLidiled the financial statements of North Down & Ards Women's Aid (the 'charity') for the year ended
31 Mai'ch 2025, which ¢omprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows.
and Notes to the FiNan¢ial Statements, including a summary of significant accounting policies. The financial
reporting framewoi'k that has been applied in their preparatioii is applicable law and United Kingdom
Accounling Standards (United Kingdom Generally A¢¢epted A¢counling Practice).
In our oplnion the financial slalements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its total in¢oming
resources and expenditure of resources, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Acc¢pl¢d A¢¢ounting Practice.
and
have been prepared in accordance with the requirements of the Companies Act 2006
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those slandards are fiiriher desci'ibed in Ilie Auditors, responsibilities
for the audit of the financial statements section of our report. We are independent of the charitable company in
ac¢ordan¢e with the ethical requirements Ihat are relevant to our audit of the financial statements in the UK.
including the FRC'S Ethical Standard, and we have ￿lfIlled our other ethical responsibilities in a¢¢ordan¢¢ with
these requirements. We believe that Ihe audit evidence we have obtained is sufficient and appropriate to provide
a basis for our opinion.
Conclusions relating to going Concern
In audiling the financial statements, we have concluded that the Trustees. use of the going concern basis of
accountiiig in the preparation of the finan¢ial statements is appropriate.
Based oil the work we have performed, we have not identified any material iincerlallilies relating lo events or
conditions that, individually or collectively, may cast significant doubt on the companys ability lo continue
as a going concem for a period of at least twelve months from when the financial statements are auiliorised
for issue.
Our responsibilities and the responsibilities of the Trustees wilh respect to goiiig concern are described in the
relevant se¢tions of this report.
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North Down & Ards Women's Aid
Independent Auditor's Report to the Members of North Down & Ards Women'5 Aid
Other Information
The trustees are responsible for the other iiiformallon. The other inforniation comprises the information included
in the Amiual Report, other than th¢ financial stat¢ments and our Report of the Independent Auditors thereon.
Our opinion on the financial statemenls does not cover the other inforniation and, excepl lo the extent oihenvise
¢xpli¢iily stated in our report, we do not express any form of assurance conclusion thereon.
In connection with oiir audit of the financial slatemenls, our responsibility is to l'ead the other information and,
in doing so, consider whether the other infonnation is materially inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent materiAI misstatements, we are required to detennine whether this gives rise to
material misstatement in the financial stat¢ments themselves. If, based on the work we have perfonned, we
¢onclude that there is a material misstatement of this other infonnation, we are required to report Ihat fact. We
have nothing to report in Ihis regard.
We have been appointed as auditor under section 65(2) of the Charities Act (Norihem Ireland) 2008 and report
in accordance with regulations made under section 66 of that Act. Our r¢sponsibility is to audit and expi'ess an
opinion on the financial statements in accordance with applicable law and International Standards on Audiling
(UK aiid Ireland). Those standards require us to comply with the Auditiiig Practices Board's Ethical Standards
for Auditors.
Opinion on other matters prescribed by the Companies Aet 2006
In our opinion, based on the work undertaken in the course of the audit..
the infonnation given in the Report of the Trustees for the financial year for which the financial statements
are prepared is consistent with the financial slalemenls. and
the Report of the Trustees has been prepared in a¢cordan¢e with applicable legal requiremeiits.
Matter5 on Ivhich )ve are required to report by exception
In the light of the knowledge and understanding of ih¢ company and ils enviromnent obtained in the course of
Ihe audit, we have not identified material misstatements in the directors, reporl included within the trustees.
report.
We bave nothing to i'eport in respect of the following matters where the Companies Act 2006 r¢quires us to
report to you if. in our opinion:
adequate accounting records have not been kept or re￿rnS adequate for our audit hav¢ not been received
from bratt¢hes nol visited by us. or
the financial statements are not in agreement with the accounting records and r¢tums' or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the infonnalion and explanations we require for our audil; or
the trnstees were not entitled to take advantage of the small companies exemption from the requiremeiit to
prepare a Strategic Report or in preparing the Report of the Trnstees.
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North Doivn & Ards Women's Aid
Independent Auditor's Report to the Members of North Down & Ards Women's Aid
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities [set out on page 10]. the trustees (who are
also directors of the charilable compaiiy for the purposes of company law) are respoiisible for the preparation of
the financial slalements and for being satisfied that they give a true and fair view, and for such internal control
as the trustees det¢nnine is necessary to enable the preparation of financial stalenienls that are free from material
misstateinenl, wlieiher due lo fraud or error.
In prepariiig Ihe financtal statements, the trustees are responsible for assessing Ihe charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concem basis of accouiiling unless the lrnstees eiilier intend lo liquidate the charitable company or lo cease
operations, or have no realistic alternative but to do so.
Our responslbllitle$ for the audit of the financfial $tatements
Our objectives ar¢ to obtaiii reasonable assuran¢e about whether the fiiiancial statements as a whole are fi'ee
from material misstatement, whether due to fraud or etTor, and to issue a Report of th¢ Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that ali audit
conducted in a¢¢ordan¢e with ISAS (UK) will always delect a material misstalemenl when it exisls.
isstalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they
could reasonably be expe¢led to influence Ihe economic decisions of users taken on the basis of tliese financial
statements.
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North Down & Ards Women's Aid
Independent Auditor's Report to the Members of North Down & Ard$ Women's Aid
The extent to whfich our audit was capable of delecling irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulatkons. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. In assessing and deteclÉng irregularities su¢h as fraud and non-compliance with laws and
regulations we Considered the following..
the matters discussed among the audit engag¢m¢nt team and any oiher relevant professionals regarding how
and where fraud might o¢¢ur in the financial slatemeiits and aiiy potential indicators of fraud.
Ilie nathre of the industry and any laws and regulations applicable to the company and the industy.
llie company's own Assessment of the i'isk of fraud and other irregularities.
tli¢ ¢ompany's policies and procedures in relation to:
how they identify and comply with all reLevanl laws and regulations and whether they are aware of any
non-compliance.
how they delecl and respond to risks of fraud and their knowledge of any aC￿al, suspected or alleged fraud.
and
the control environment within the company and how this mitigates risks of fraud and instances of
non-compliance with laws and regulations.
As a result of these procedures, we considered the opportunities and incentives that may exist within th¢
orgaiiisalion foi. fraud and identified the gi'ealest potential for fraud in relation lo misappi'opriation of assets. In
common with all audits linder ISAS (UK), we are also required to perform specific procedures to respond to th¢
risk of maNMgement ove￿ide.
Irt response to the risk of material misslatemenl through i￿egUlar1tieS and noii-cornpliancc with laws and
regulations, we designed procedures which included, bul were not limited to:
ensuring the engagement team had the appropriate knowledge and expertise in order to be able lo idenlify and
recognise any instances of fraud or non-compliance willi laws and regulations.
we identified the laws and regulations applicable to the company thTough discussions with directors and
management and from our knowledge and experience of the sector- and
ensuring the audit was carried oiit with a level of professional scepticism.
In respoiise to the risk of irregularities and non-¢omplian¢e with laws and regulations, we designed procedures
which included, but were not limited to:
eiiquirlng of managem¢nt ¢oncems of actual and potential litigation and claims;
agreeing the financial statement dis¢losures to underlying supporting docuinenlalioii to assess compliance with
relevant laws and regulations. and
reviewing correspondence with the Charity Commission for Northern Ireland and any other relevant regulatory
bodies
Page 14

North Down & Ards Womenls Aid
Independent Auditor's Report to the Members of North Down & Ards Women's Aid
To address the risk of fraiid through management bias and override of controls, we..
pei'form analytical Procediires to identify any unusual or unexpected relationships Ihal may indi¢at¢ risks of
material misstatement due to fraud.
lest the appropriateness of journal entries aiid other adjustments.
assess whetlier the judgements made Ali making accounting estimates are indicative of a potential bias- and
evaluate the business rationale of aiiy significant Iraiisactions that are unusual or outside the normal course of
business.
We also commuiii¢ated relevant identified laws and regulations and polenlial fraud risks to all engagement team
members and significant compoiient audit teams, and remained alert to aiiy indications of fraud or
noncornpliance with laws and regulations throughout the audit.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions. the less likely it is that we would become aware of non-¢omplianc¢.
Auditing standards also limil the audit procedures requtred to identify iion-compliance with laws and regulations
lo enquiry of the directoi's and other maiiagement and the inspection of regulatory and legal correspondence, if
any.
Material misstatements that arise due to fraud can be harder lo d¢t¢¢l than those that arise from error as they
may involve deliberate concealment or collusion.
A furth¢r description of our responsibilities is available on tlie Financial Reporting Council's website at..
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit woi'k has been undertaken so that we might slate to the charitable
Company's members those matters we are reqiiired to state to them in an auditors, report and for no other
purpose. To the fullest extent pennitted by law, we do not accept or assume responsibility to anyone other than
the charitable company and the charitable company's members as a body, for our audit work, for this report, or
for the opinions we have forn]ed.
Conaill Mc
For and on be
y (Sen
alf of
Statutory Auditor)
. McGrady & Co. Statutory Auditor
Suite 2B Cadogan House
322 Lisbum Road
Belfast
BT9 6GH
Page 15

North Down & Ards Women's Aid
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrieted
funds
Restricted
funds
Total
2025
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Inveslment incom¢
40,806
14,212
2,415
40,806
603,016
2,415
34,377
559,836
1,941
588,804
Total Income
57,433
588,804
646,237
596,154
Expenditure on:
Raising funds
Charitable activities
(3,163)
(33,220)
{3.163)
(640,126)
(2,207)
(666,181)
606,906)
Tolal Exp¢iiditure
(36,383)
{606,906)
(643,289)
(668,388)
Net incomel{expenditure)
Transfers between ￿ndS
21,050
19,233
(18,102)
(19,233)
2,948
(72,234)
Net movement in funds
40.283
(37,335)
2,948
(72,234)
Reconciliation of funds
Total ￿ndS brought fonvard
331,576
175,052
506,628
578,863
Total funds carried forward
17
371,859
137,717
Unrestricted
funds
509,576
Restricted
funds
506,629
Total
2024
Note
Ineome and Endowments from:
Donations and legacies
Charitable activities
Investment income
32.547
7.106
1,941
1,830
552.730
34,377
559,836
1,941
Total Income
41,594
554,560
596,154
Expenditure on:
Raising ￿ndS
Charitable activities
(2,194)
(65,842
(13)
600,339)
{2,207)
666,181
Total ExpendiMre
(68,036
600,352)
(668,388
Net expenditure
Transfers between funds
(26,442)
10.543
(45,792)
(10,543)
(72,234)
Net niovement in funds
(15,899)
(56,335)
(72,234)
Re¢onclllation of funds
Total funds brought fonvaTd
347,476
231,387
578,863
Total fvnds carried forward
17
331,577
175,052
506,629
Page 16

North Down & Ards Women's Aid
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
All of the charity's activities deriv¢ from continuing operations during the above two periods. The funds
breakdown for 2025 & 2024 is shown in note 17.
Page 17

North Down & Ards Women's Aid
(Registration number: N1031238)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed #$$et$
Tangible assets
12
149,668
158,185
Current assets
Debiors
Cash at bank and in hand
13
25,095
453,154
42,300
443,529
478,249
485,829
Creditor5: Amounts falling due Ivithin one year
14
(35,433)
54,478)
Net current assets
442,816
431,351
Net assets
592,484
589.536
Funds of the charlty:
Restrlcted funds
137,717
175,052
Unrestrlcted income funds
Unrestricted funds
Revaluation reserve
371,859
82,908
331,576
82,908
16
Total unrestricted ￿ndS
454,767
414,484
Total funds
l7
592,484
589,536
The financial stalements on pages 16 10 32 were approved by the INslees, and authorised for issue on 8
December 2025 and signed on their behalf by:
fer Gill
Twstee
Page 18

North Doivn & Ards Women's Aid
Statement of Cash Flows for the Year Ended 31 March 2025
2025
2024
Note
Cash flows from operating actlvities
Net cash income/(expenditure)
2.948
(72,234)
Adjustments to ea$h flows from non-¢#$h items
Depreciation
Investment in¢ome
10,228
2,415
11,109
(1,941)
(63,066)
10,761
Working capital adjustments
Decrease/{increase) in debtors
De¢r¢as¢ in creditors
13
14
17,206
{19,045)
(24,417)
27,919)
Net cash flows from operating activities
8,922
(115,402)
Cash flows from investing aetlvltles
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash flows from invesliiig activities
2,415
(1,710)
1,941
12
705
1,941
Net iiicreasel(decrease) in Cash and cash equivalents
Cash and cash equivalents at l April
Cash and cash equivaleiils at 31 March
9.627
(113,461)
556,990
443,529
453,156
443,529
All of the cash flows are derived from continuing operations duriiig the above Iwo periods.
Page 19

North Doivn & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
I Ch#rlty status
The charity is a charity limited by giiarantee and consequently does not have share capital. Each of the trustees
is liable to contribute an amoiint not exceeding £Nil towards the assets of the rharity in the event of liquidation.
The Charity is ineorporaled in Northern Ireland.
2 Accounting polficfies
Summary of slgnificant accountfing policies and key a¢¢ounting estimates
The principal accounting policies applied in tlie preparation of these fiiikncial statements are sel out below.
These policies have been consistently applied lo all the years presented, unless otherwise stated.
StateEnent of compliance
The financkal statements have been prepared in accoidance with Accounlffing and Reporting by Charities..
Statement of Recommended Practice applicable to charllies preparing their accounts in accordance with the
Financial Repoiling Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)), the Financial Reporting Siandard app5icable in the UK and Republic of
Ireland (FRS 102) and the Companies Act 2006.
BASIS of preparatlon
North Down & Ards Women's Aid m¢els the definition of a public benefit entily under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless othenvise slated in the relevant
accounting policy notes.
Golng concern
The financial stat¢menls have been prepared on a going coii¢ern basis.
The lrnstees believe that the charity will continue as a goihg concern. Funders have shown themselves lo be
supportive, flexible and adaptive to the currenl sI￿atIOn which is an invaluable help to the Women's Aid
community.
The organisation continues lo work in partnership wilh governinent bodies and agencies in temis of developing
a longer tenn strategy to support victims of domestic violence.
Income and endoivments
All income is recognised once the charity has enlillemenl to the income, it is probabl¢ that the income will be
received and the amouiil of the incom¢ receivable can be measured reliably.
Doiialions and legaeies
Donations are recognised when the charity has been notified in wrffiling of boih Ihe amount and settlement d8t¢.
In the event that a donation is subject to conditions that require a level of performaThre by the charity before the
¢harity is entitled to the fuiids, the income is deferred and not recognised until either those conditions are fully
met, or the ￿lflIn]ent of those conditions is wholly within the control of the charity and il is probable that Ihes¢
conditions will be fulfilled in the reporting period.
Page 20

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
GraA(s receivable
Grants are recognised when the chai'ity has an entitlement to the fuiids and any conditions linked to the grants
have been met. Where performance conditions are allached to the grant and are yet lo be mel, Ihe iiicoine is
recogiiised as a liability and iiicluded on the balance sheet as deferred tncom¢ to be released.
Deferred incoiKe
Deferred iiicome represenls amounts received for future pei'iods and is released to incoming resources in the
period for which, it has been received. Such income is only deferred when:
The donor specifies that Ihe granl or donation must only be used in fv￿re accounting periods; or
The donor has imposed conditions which musl be mel before the charity has unconditional entitlement.
Expendlture
All expenditure is recognised once there is a legal or Constructive obligation to that expenditure, il is probable
settlement is required and the amount can be measured reliably. All costs are allocated lo the applicable
expendithre h¢Adtng that aggregate similar costs lo that category. Where costs cannot be directly attributed to
parliculai. headings they have been allocated on a basis consistent wkih the use of resources, with central staff
costs allocated on the basis of time spent, and depi'eciatioTh ¢hai'ges allocated on the portion of the asset's use.
Other support Costs are allocaled based on the spread of staff costs.
Raisingfiiiids
These are costs iiicutred in attracting voluiilary income, the managemeiit of investments and those incurred in
trading activities that raise funds.
Chnrilable aelivilies
Charitable expenditure Comprises those costs inciirred by the charity in the delivery of ils activities and services
for its beneficiaries. It incliides both costs that can be allocated directly to siich activities and those costs of an
indlrect nature necessary to support them.
Siippor¢ cosls
Support costs include central functions and have been allocated to activity cost categories on a basis consistent
with the use of resources, for example, allocatiiig property costs by floor areas, or per capita, staff costs by the
time spent and other costs by Iheir usage.
Goveriiance cosls
These includ¢ the costs attributable to the charity's compliance with constitutional and statutory requirements,
including audit, strategic management and truslees's meetings and reimbursed expenses.
Taxatlon
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 attd
therefore it meets the definition of a charitable company for UK CO￿OratIon lax purposes. Accordingly. the
charity is potentially exeinpt from taxation iii respect of income or capital gains received wiihin categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of Ilie Taxation of Chargeable
Gains Act 1992, to the extent Iliat such income or gains are applied exclusively lo charitable purposes.
Tanglble fixed assets
Individual fixed assets costing £0.01 or more are initially recorded at cost, less any subsequent accumiilated
depr¢ciatioii and subsequeiit accumulated impairnient losses.
Page21

North Doivn & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
Depreciatlon and amortlsatlon
Depreciation is provided on tangible fixed assets so as lo wrile off the cost or valuation, less any estimat¢d
residual value, over their expected usethl economic life as follows..
Asset ¢la$$
Buildiijgs
Fixtures & Fitlii)gs
Computer Equipment
Office Equipment
Depreciation method and rate
20/. Straight Liiie
25 /0 Siraighi Line
25tr/0 Slraighi Line
250/0 Straight Line
Trade debtors
Trade debtors are amounts due from customers for m¢r¢handise sold or services perfornied in the ordinary
course of business.
Trmde debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairment. A provision for the impairment of trade
debtors is ¢slablished when there is objective evidence that the charity will not be able to collect all amounls due
according lo the origiiial lem]s of the receivables.
Ca$h and cash equlvalents
Cash and cash equivalenls comprise cash on hand and call deposits. aiid other short-lern] highly liquid
investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of
change in value.
Trade credltors
Trade creditors are obligations to pay for goods or services that have been acquired in ihe ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the charity does not hav¢ an
unconditional right, al the end of th¢ reporting period, to defer settlement of the creditor for at least twelv¢
months after the reporting dale. If there is an unconditional right to defer settlement for al least twelve months
after the reporting date, they are presented as non-current liabilities.
Trade ¢reditors are recognised initially at the transaction price and subsequently measured at amorlised Cost
using the effective interest method.
Borrowlng$
Jnterest-bearing borrowings are initially recorded at fair value, net of transaction costs. Inlerest-bearing
bo￿owing5 are subsequently Ca￿led at amortised cosl, with the difference between the proceeds, net of
transactlon costs, and the amount due on redemption being reCo￿lSed as a Charge to the Statement of Financial
Activities over the period of the relevant borrowing.
Interest expense is re¢ognised on Ihe basis of the effective interest method and is included in interest payable
and s&milar charges.
Borrowings are classified as current liabililies unless the charity has an unconditional right lo defer settlemenl of
the liability for at least twelve months after the reportiiig date.
Page 22

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
Fund structure
Unrestricted income funds are general ￿ndS that are available for use at the Irustees, discretion in furtherance of
the objectives of the charity.
Designated fvnds are unreslricted funds set aside for specific p￿￿OSeS al the discretion of the trustees.
Restricted income fi]nds are Ihose doiialed for use in a particular area or for specific purposes, the use ofwhi¢h
is restricted to that Mrea or purpose.
Penslon8 And other post retirement obligatlon$
SCHEME.. TPT Retirement Solutions- The Growoh Plan
The ¢ompany participates in a defined benefit pension plan thal is accounted for as a defined contribution plan.
At the date of last valuation, the plan had a deficit of £31.6m. Participating employers are asked to fund the
deficit by paying additional conlribulions in lin¢ with their estimated share of th¢ schenie liabilities. The scheme
is classified as a 'last-man standing arrangement,. Therefore the compaiiy is potentially liable for other
participating employers, obligations if those employers are unable to meet their share of the scheme deficit
following withdrawal from the scheme. Participating employers are legally required to meet their shal'e of the
scheme deficit on an annuity purchase basis on withdrawal from the scheme. Where the s¢h¢me is in deficit and
where the company has agreed to & deficit funding aiY3ngem¢nt Ilie company recognises a liability foi. this
obligation. The amounl recognised is the net present value of the deficit reduction contributions p8yabEe under
the agreement that relates to the deficit.
Financial instrumellls
Classificalio
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of Ihe inslnjment.
Financial liabilities and equity instrLimenls are classified a¢¢ording to the substance of th¢ contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the as5els of
the charity after deducting all of its liabilities.
Recognilion and measuremeiil
All financial assets and liabililies are initially measured al transaction price (including Iransaction costs), except
for those financial assets classified as at fair value through profit or loss, which are initially measured at fair
value (which is nornially the transaction pri¢e excluding transaction costs), unless the attangemenl constitutes a
financing transaction. If an arrangement conslimles a financing transaction, th¢ financial asset or financial
liabilkty is measured at the present value of the future paymeiits discounted at a market rate of interesl for a
similar debt instrument.
Financial assets and liabilities are only offset in the stalement of financial posilion when, and only wlien there
exists a legally enforceable right to set off the re¢ognised amounts and the charity intends either to settle on a
net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the cOntrac￿al righis to the cash flows froin the
financial ass¢t expire or are settled, b) the charity transfers to another party substantially all of the risks and
rewards of ownersliip of the finanrial asset. or c) the charity, despite having retained some, but not xll.
significant risks atid rewards of ownership, has transferred control of the asset to Mnolher party.
Financial liabililies ar¢ derecognised only when th¢ obligation specified in the cottlract is discharged, cancelled
or expires.
Page 23

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
Fair value iAeasiireipieNI
The best evidence of fair value is a quoted price for an identical assel in an active market. When quoted prices
are unavailable, the price of a re¢eiit transaction for an id¢iiti¢al asset provides evidence of fail. value as long as
there lias not been a significans change in economic circumslances or a SI￿11r1Cant lapse of time since the
Iransaclion took place. If the market is not active and recent transactions of an identical asset on Iheir own are
not a good eslimale of fair value, the fair value is estimated by using a valuation technique.
3 Income from donations and legacies
Unrestricted
funds
Total
2025
Total
2024
General
Donations and legacie5'
Donations from individuals
40,806
40,806
34,377
40,806
40,806
34,377
4 Income (rom charilable a¢tivltles
UnrestrRcted
funds
Restricted
funds
Total
2025
Total
2024
General
Charitable Activilies
14,212
588,804
603,016
559,836
5 Investment Income
Unrestricted
funds
Total
2025
Total
2024
GenerAI
Interest receivable and similar income.
Interest receivable on bank deposits
2,415
2,415
1,941
Page 24

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Expenditure on charitable a¢tivlties
Unrestricted
funds
Re$tri¢ted
funds
Total
2025
Total
2024
G¢n¢ral
Note
Charitable Activities
Depi'eciation,
amortisation and other
similar costs
Staff costs
17,802
137,799
155,601
211,020
10.228
5,190
10,228
455.753
18,544
11,109
433,983
10,069
450,563
18,544
Governance costs
33,220
606,906
Activity
undertaken
directly
640,126
666,181
Total
2025
Total
2024
Employment Cost5
Employmeiii Agency Costs
Eslablishment Costs
Insuran¢¢
Repairs & Maintenaiice
Office Expenses
Printing, Postage & Stationery
Play Equipment & Malerials
Project Costs
Health & Safety
Cleaning
Sundry & Other Costs
Bad Debts
Travel & Subsistence
Advertising & Re¢ruilment
Depreciation
460,781
271
56,373
5,298
9,252
27.397
2,535
3,817
8,237
860
3.891
11,275
1,049
11,434
17,048
10,228
460,781
271
56,373
5,298
9,252
27,397
2,535
3.817
8,237
860
3,891
11,275
1,049
11,434
17,048
10,228
416.353
18,107
66,597
4,561
46,209
28,004
2,134
1,751
13,746
3,395
3,198
11,216
259
11.502
14.491
11.109
629,746
629,746
652,632
£41,383 (2024 - £62,048) of the above expendifvre was atlrlbulable lo unreslricted funds and £588.361 (2024 -
£590,584) lo restricted funds.
In additioii to the expendi¢ure analysed above. there are also governance costs of £18,544 (2024 - £15,757)
which relate directly to charitable activities. See note 7 for further details.
Page 25

North Down & Ards Women's Aid
Notes to the Flnancial Statements for the Year Ended 31 March 2025
7 Analysis of governance and support costs
Support costs allocated to charitable activities
Governance
costs
Total
2025
Total
2024
Affiliation Fees
Accountancy Fees
Audit Fees
Legal & Professional Fees
2,200
8,190
3,800
4,354
2.200
8,190
3,800
4,354
2,200
4,056
3,800
5,701
18,544
18,544
15,757
8 Net in¢omingloutgoing resour¢e$
Net incomingl(oulgoing) resources for the year include:
2025
2024
Deprecialion of fixed assets
10,228
11,109
9 Trustees remuneration And expenses
No trustees. nor any persons connected with them, have received any remuneration from the cliarity during the
year.
10 Staff costs
The aggregate payroll costs were as follows..
2025
2024
Staff costs during tbe year ivere:
Wages and salaries
Social security costs
Pension costs
Other staff costs
376,919
30,847
30,023
17,964
362,212
26,714
27,591
17,466
455,753
433,983
The monthly average number of persons (including senior management team) employed by the charity during
the year expressed as ￿11 lime equivalents was as follows:
2025
2024
Average number of ¢inployees
18
17
Page 26

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
Contributions lo the employee pension s¢hemes for the year totalled £25,925 (2024 - £24,047).
One employee received benefits (excluding employer pension Costs) of more Ihan £60,000 during the year.
During the year the ¢harity made the following transactions wilh key management persomiel..
CEO
The CEO received remuneration of £69,404 (2024.. £57,629)
Flnance Manage
The Finance Manager received remuneration of £5,681 {2024.. £8,200)
Service Manager
The Service Manager received remuneration of £44,255 (2024: £41,745)
Childr¢ns Servlces Manager
The Childrens Services Manager ffceived remuneralion of £40,941 (2024: £38,714)
The Finance manager left in March 2023 and agency staff were used until late 2023 to cover this position.
Page 27

North Doivn & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
I l Taxation
The charity is a registered Charity and is therefore exempt from taxation.
12 Tangible fixed as$et$
Land and
buildings
Furniture and
equipment
Total
Cost
At l April 2024
Additioiis
150,000
112,681
1,710
262,681
1,710
Ai 31 March 2025
150,000
114,391
264,391
Depreeiation
Ai l April 2024
Charge for the year
3,000
3,000
101,495
7,228
104,495
10,228
Ai 31 March 2025
6,000
108,723
114,723
Net book value
At 31 March 2025
144,000
5,668
149,668
At 31 March 2024
147,000
11,186
158,186
13 Debtors
2025
2024
Trade debtors
Prepayments
Accrued income
Other debtors
3,358
2,892
18,845
2,510
35,136
4,655
25,095
42,301
14 Creditors: amounts f&lllng due within one yea
2025
2024
Trade creditors
Other taxation and social security
Other creditors
Accruals
7,109
7,616
12,808
7,900
6,425
14,287
18,643
15,123
35,433
54,478
Page 28

North Down & Ards Women's Aid
Notes to the Financlal Statements for the Year Ended 31 March 2025
There is £3,272 of def¢￿ed in¢ome, (£7,516 2024), included in the Other Creditors that is for use in future
periods.
IS Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. Tlie pension c05t cliarge for the year represents
contributions payable by the charity to the scheme and amounted to £24,047 (2023 - £22,486).
D¢fined benefit pension schemes
The Cliarity also has a legacy defined benefit pension scheme. Tlie scheme has a deficit which is monitored by
the scheme's a¢tuaries each year. A plan was put in place several years ago where all contributing employers are
makiiig additional contributions lo ensure the scheme will be fully funded.
16 Reserves
RevAluatlo
Ye$eYv¢
Totxl
At l April 2024
(82,908)
{82,908)
The property held by the charity was revalued in September 2023 and this resulted in ali increase in the
prOpe￿S value, which is repre5ent¢d by this revaluation reserve.
Page 29

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
17 Funds
Ba14nc¢ at
31 M#r¢h
2025
Balance at i
April 2024
Incoming
resources
Resources
expended
Transfer$
Unrestricted funds
Generfil
Unreslricled Income Funds
260,235
57,433
(36,383)
18,275
299.560
Designffled
Pension Shortfall Reserve
Redundancy Reserve
11,739
59,602
958
12,697
59,602
71,341
958
72,299
TotAI Unrestricted funds
331,576
57,433
(36,383)
19,233
371,859
Restricted funds
All State Nl
Ards & NDBC Hardship Fund
Ards & NDBC - Hardship Fund
Awards for All
BME- NRPF
CFNI - Oak Foundation
Children In Need
S E H & SC Trust (Childrens
Work)
Surestart (Childrens Work)
CFfNI - Goodwill Grant
CFNI_ OSS
DOJ Moving on
Naltonwide Rural Support
Project
Floaling Support (NIHE)
Natwest Circle Fund
Housii)g Management (NIHE)
HM Refuge Servi¢¢s
Supporting People {NIHE)
Probation Board NI - PPRP
Journey lo Freedom MDT
SET MDT Seed Funding
Storehouse ND Hardship Fund
See, Hear, ACT, WAFNI
Rank Foundation - Nl Start
Here
Capital Grants
11,125
2,950
1,749
20,000
4,880
5,000
29,093
(11,125)
(2,950)
(1,749)
(7,780)
(5,840)
(7,286)
(31,662)
12.220
960
2,286
2,887
318
30,268
6,986
10
3,865
62,629
9,095
529
(71,578)
(10,590)
(477)
(3.865)
(6.503)
(20,867)
452
5,491
62
6,503
25.610
5,511
(21,024)
(138,764)
(2,021)
(40,241)
(277)
(197,554)
(1,757)
6,041
(2,360)
(1,162)
(11,302)
4,586
5,512
1,979
138,053
4,000
38,664
5,410
193,981
712
1,577
(1,577)
3,573
1,757
18,762
269
22,318
269
6,041
2,551
4,911
971
13,000
191
2,315
4,013
8,780
64,092
30,222
(29,041)
9,961
61,092
(3,000)
Page 30

North Down & Ards Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2025
Balance at
31 March
2025
Balance at I
April 2024
Incomlng
resouyees
Resources
expended
Tran$fers
NIHE- PIF Capital
3,411
(2,559}
852
TotAI restricted funds
175,052
582,765
(600,867)
(19,233)
137,717
TotAI funds
506,628
640,198
637,250)
509,576
Balance at
31 March
2024
Balance at I
April 2023
Incoming
resources
Re$our¢e5
expended
Transfer5
Unrestrieted funds
Geiieral
Unrestrict¢d Income Funds
271,192
41,593
(68,036)
15,486
260,235
Designaled
Pension Shortfall Reserve
Redundancy Reserve
16,682
59,602
(4,943)
11,739
59,602
76,284
4,943)
71,341
TotAI unre$trl¢ted funds
347,476
41,593
68,036
10,543
331,576
Restrl¢t¢d funds
All State NI
Ards & NDBC Hardship Fund
Ards & NDBC LMP Small
Grant
Ards & NDBC Workplace
Wellbeing
BME- NRPF
CFNI - Oak Foundation
Children In Need
S E H & SC Trust (Childrens
Work)
Surestsrt (Chtldrens Work)
CHNI - Goodwill Grant
CFNI- OSS
Housing Rights Social Value
Nationwide Rural Support
Project
Floating Support (NIHE)
Housii)g Management (NIHE)
HM Refuge Services
Supporting People (NIHE)
PHA Personal Development
Program
24
13,500
15,022
(13,500)
(15,022)
(24)
3,450
(3,600)
150
250
9,110
20,000
30,039
(250)
(6,051)
(17,715)
(29.224)
924
(3,983)
2,285
2,887
2,072
41,396
6,673
58,580
9,095
396
5,000
650
{69,708)
{8,781)
(386)
(1,135)
30,268
6,987
10
3.865
(650)
50,000
133,250
30,281
6,102
125,270
(24,390)
(161,481)
(36,999)
(320)
(156,218)
25,610
5,510
32,605
19,698
1,136
(12,980)
12,980
(1.136)
18,762
269
32,353
4,065
Page31
(4,065)

North Down & Ards Women's Aid
Note5 to the Financial Statements for the Year Ended 31 March 2025
Balance at
31 March
2024
Balance at I
April 2023
In¢omlng
r¢$our¢es
Resources
expended
Transfers
Probation Board Nl - PPRP
SET MDT Seed Funding
Storehouse ND Hardship Fund
Se¢, HeaT, ACT, WAFNI
Homeless Prevention Fund
5,250
5,000
1,584
13.050
{3,500)
{5,000)
(1,583)
(10,735)
(1,750)
(i)
2,315
{NIHE)
Rank Foundation - Nl Start
Here
Capital Grants
NIHE- PIF Capital
(1,274)
1,274
22.581
67,092
5.970
15,615
(29,417)
8,779
64,092
3,411
{3,000)
(2,559)
Total restricted funds
231,388
554,559
{600,354)
(10,543)
175,050
Tot41 funds
578,864
596,152
668,390)
506,626
18 Analysls of net assets behveen funds
Unrestricted
funds
Restricted
funds
General
Total funds
Tangible fixed assets
CuiTeiil assets
Current liabilities
87,723
402,477
(35,433
61,945
75,772
149,668
478,249
(35,433
Total net ass¢ts
454,767
137,717
592,484
19 Analysis of net funds
At 31 March
2025
At l April 2024
Cash floiv
Cash at bank and in hand
443.529
9.625
453,154
Net debt
443,529
9,625
453,154
20 Related party trAnsactlon5
Tliere were Tho related party li'ansaclions in the year.
Page 32