Company registration number: NIO56721
Charity registration number.. NIC106208
Causeway Women's Aid
(A company limited by guarnnlec)
Annual Report and Financial Stsiements
for the Year Ended 31 March 2024
Catherine McRory
BaxleNorld Ltd
Unit 3 Dargan Industrial Park
60-84 Dargan Crescent
Belfast
Co. Antrim
BT3 9JP
*ADHVQFTE*
1311212024
COMPANIES HOUSE
1235

Causeway Women's Ald
Contents
Reference and Administrative Details
Strdt¢gic Report
Trustees, Report
3￿4
Statement of Trnslees, Responsibilities
Independent Examineds Report
Sialcment of Financial Activities
Balance Sheel
Notes lo the Financial Stalcments
9t014

Causeway Women's Aid
Reference and Administrative Details
Chlef Ex¢cutlvt Officer
Mrs Sharon Burnett
Tru5tee5
Mrs Sharon Kirk
Miss Briege Martin
Mrs Alice Quinn
Miss Gillian Clifford
Prlnelpal Offlee
23 Abbey Street
Coleraine
Co Londortderry
BT52 IDU
Reglslered Offl¢¢
23 Abbey Str¢ei
Coleraine
Co Londonderry
BT52 IDU
The charity is incorpornted in Northern Ircland.
N1056721
Company ReKl>tr*tlon Number
Charlty Reglstr*tlon Number
NICI 06208
Solieitors
M¢Auley Wray
35 New Row
Coleraine
BT52 IAB
Banker5
Dan5ke Bank
22 The Diamond
Col¢raine
BT52 IDA
Independeni Ex#mlner
Caiherine McRory
Baxierworld Ltd
Unit 3 Dargan Industrial Park
60-84 Dargan Crescent
Belfast
Co. Antrim
BT3 9JP
Pa8¢ 1

. Causeway Women's Aid
Strategic Report for the Year Ended 31 March 2024
The trustees. who are direciors for thc purposcs of company law. preseni ih¢ir strate8ic report for the year ended
31 March 2024. in ¢omplian¢¢ with $414C of ihe Companies Acl 2006.
Achievements and performanee
While ihe day to day activities of the organisation where transferred to the new entity, Causeway and
Mid-ulstcr Worn¢n5 Aid during ihe 20-21 year, the title of Ihc property, at Abb¢y Sir¢¢t in Colcraine, remains
within this company. The organisa(ion is tsking steps lo transfer thc liilc of th¢ property ¢0 Causeway and
Mid-ulster Womens Aid.
Fln*nelal revlew
The strategic report was approved by the tTusiees of ihe chariry on 2 Decernbcr 2Q24 ond SI￿¢d on its behalf by..
Mr5 Alice Quinn
Trustee
Page 2

Causeway Women's Aid
Trustees, Report
The trustees, who are directors for th¢ purposes of company law, preseni ihe annual report together with ihe
rinancial statements of Ihe chorilable company for the year ended 31 March 2024.
Going concern
The charity merged with with Mid Ulster Womens Aid on 1st Augusi 2020 and the new merged eniiry, now
known as Causeway & Mid Ulsler Womens Aid. look ovcr llll of Ihc charitable activities of Causeway Womens
Aid. All funder5 agreed to the merger and ongoin8 projects and project fimdin8 was transfetTed to the new
merged entity.
The property remains in Causeway Women$ Aid's possession for now, bul will be transferred lo thc m¢rged
enltty in Ihe near future.
Structure• governance gnd management
Nalure ofgoverning doc¥menl
Causeway Women's Aid is a Company Limited by Guaranlc¢. governed by a M¢mordndum and Articles of
Association. li is conirolled by a voluntary Management Board who are responsible for strategic planning and
decision makin8. financial governance and probity and have employment responsibility for all staff.
Recruilmenl and appoinlmen¢oftrusfees
The dircctors of the company are also charity trustees for the purposcs of chariry law and under the company's
Articles are known as members of the Management Commillce. Members of Mana8cment Board are recruited
through professional or personal recommendation and by advertisemeni. Volunieers who are to be appointed
receive induciion ￿ assisl thern to fulfil Iheir rolcs in relation to governance of the organisation. Members to ihe
Board are proposed at the annual general mee¢in8.
Offi¢c bcarers are elected at the first Management Committee mccling following the annual general m¢elin8.
Following completion of merger on 1st August 2020 the Management board the existing board remain until
final transfcr of r¢maining a5sei to Causeway & Mid-Ul$ter Women's Aid,
Page 3

CgusewAy Women's Ald
Trnstees, Report
Flnanelal Instrnments
Objectives andpolicies
The organisalion has a risk management policy and operaies a risk assessment framework which includes
carying out risk as5¢55menl on all aclivilies. Internal control risks arc minirnis¢d by the implemenlaiion of
procedures. Proccdurcs are in place to ensure compliance wilh health and safety of staff. volunteers. clients and
visiiors to our premises. Supporting People QMT {Qualiry Management Tool) is fully impleMen￿d and
¢xternally validaied. Individual projcct evaluations are completed to ensure thai the services we provide clearly
benefit our sctvice users. Risk management is a sianding agenda item at all management committee meetings to
miligaie the risks that the charity faces.
Cash flow risk
The charity's activities expose it primarily to the financial risks in rhe area of income 8enera¢ion. The charity
relys heavily on govemment agencies whose budgets are rcdu¢ed year on year, leaving the charity increasingly
reliant on other a8encies and the publi¢.
Credli risk
The chariry's principal financial assets are bank balanc¢s and cash. trade and other receivables. and inv¢slments.
The charity'5 credit risk is primarily artributable lo its trade receivables. The amounts pre5enled in the balance
sheei are nel of allowances for doubtful receivables. An allowance for impaimieni is made where there is an
idcntified loss event which. based on previous experience. is evidence of A reduction in the recoverability of thc
C05h flows.
quidity risk
In order to maintain liquidity lo ensure that Sufficient fun115 are available for ongoing operations and future
developments. Ihe charity has a reserves policy of mainlainin8 rcserve5 al 6 months running Costs and Ihar all
restricted reservcs are available in the fom) of cash ai the bank.
The annual report was approvcd by Ihc tn15t¢e$ of the charity on 2 December 2024 and signed on its behalf by:
Mrs Alice Quinn
Trustee
Pag¢ 4

Causeway Women's Aid
Statement of Trustees, Responsibilities
The trustees (who are also the directors of Causeway Women's Aid for the purposes of company law) are
responsible for preparing the tThstees' report and the financial sthiemenls in accordance with the United
Kin8dom Ac¢ountin8 Standards Iuniied Kingdom Generally Accepted A¢¢ouniin8 Practice) and applicable law
and regulation5.
Company law require5 the trustees to prepare financial statements for each financial year. Under company law
the trus￿eS must not approve the financial statements unless they are satisfied that they give a Iwe and fair view
of the slate of affairs of the charitable Company and of its incoming resources and application of resources,
including its income and expenditure, for that period. In preparing these financial statements, the tNstccs are
requircd 10..
select suitsble accounling policies and apply them consislcnily*
obsetve the meihods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
stale whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial stalcments: and
prepare the financial slaiements on the going concern basis unless li is inappropriate to presume that thc
Chan￿ble company will continu¢ in business.
The mist¢es are responsible for keepin8 ad¢quate accounting records that are sufficient to show and ¢xplain the
charitable Company's Irartsaclions and disclose with r¢asonabl¢ accuracy at any lime the financial position of thc
charitsbl¢ company and enable them to ensure that the financial s￿lements comply with th¢ Companies Att
2006. They are also responsible for safeguarding th¢ a55ets of the charitabl¢ company and hence for lakin8
reasonable sieps for the preveniion and dclcction of fraud and oiher irregularities.
S¢atement as to di5¢105ure to our ludltors
Each of th¢ p¢rsons who is a trustee 81 the dale of approval of thi5 report ¢onfirm$ Ihat..
So far a5 each tTUStcc is aware, there is no relevani audii inforniation of which thc ¢h4rity's auditor 1$ unaware:
Each trustee has tskert steps that they ought io have taken as a truslee 10 make themselves aware of any
relevant audit infomiaiion and to esEablish that the charity's auditor is aware of (hal infomialion.
Approved by th¢ trusl¢e5 of th¢ charity on 2 December 2024 and signed on its behalf by..
Mrs Alice Quinn
Trusiee
Page 5

Csuseway Women's Aid
Independent Examiner's Report to the trustees of Causeway Women's Aid
I report on the accounts of ihe charity for the year ended 31 March 2024 which are sei out on pages 7 to 14 .
Re5Ptcllve responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) arc responsible for the
preparation of the accounts. The ttvstees consider that an audit is not requircd for this year wider S￿lI0n 65(2)
of the Charities Act (Northern Ireland) 2008 (the 2008 Act) and thai an independent examination is needed. The
charity's gross incorne exceeded £250,000 and l am qualified to undcrtake the examination by being a qualified
member of Ch4rter¢d Institute ofMana¥¢m¢nl Acrountanl5.
Having satisfied myself that ihe Charity 15 not subject to audit under company law and is eligible for independent
exarninaiion, it is my responsibility to..
exarnint the accounts under section 65 of the 2008 Acl.
10 follow the procedures laid down in the gcneral Dircclions given by the Charity Commission under 5e¢iion
65(9){b) of the 2008 Act. and
io sialc whether particular maners have ¢ome to my attention.
Basls of Independent exllmintr's report
My examinalion was ca￿led out in ac¢ordan¢e with the general Direction5 given by rhe Charity Commission.
examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It a150 includes consid'eration of any unusual items or disclosures in the
accow)ts, and Seeking explanations from you os trn&￿¢S c¢)neerning any such matters. The procedures
undertaken do not provide all thc cvidencc that would bc rrquircd in an audit and conscqucnily no opinion is
given as io whether the accounts present a 'tNe and fair view, and the report is limited to those matters set out
in the statement b¢low.
Independent examlner's s¢Attment
In conneciion with rny cxamination. no matter has corne lo my atlenlion..
{ l ) which givcs rnc reasonable cause lo believe that in any material respect the TequireTnents=
lo keep accounting records in a¢cordance with section 386 of the Companies Act 2006. and
lo prepare accounts which accord with the accounting records, comply wtth th¢ accounting requirements
of section 396 of the Companies Act 2006 and with Ihe methods and principles of the Siiiement of
Recommended Practi¢¢.' Accounting and Reporting by Charities
have not be¢n mel- or
(2) to which, in my opinion. attention should be drawn in order lo enable a proper underslanding of the accounts
to be reachcd.
Catherine MCRO
Chartered Insti￿le of MaDa8cm¢nl Accountsnts
Baxlcrworld Lid
Unit 3 Dargan Industrial Park
60-84 Dargan Cr¢￿ent
Belfast
Co. Antrim
BT3 9JP
2 Decernber 2024
Page 6

C•ustway Women'$ Ald
Statement of Flnlnelal Aetlvlrfes for the Vear Ended 3) Mireh 2024
(Includlng Income and Expenditure Account and Stitemtnt of Toi*l Recognised Galns and L08*9)
Uhreitrltttd
fundi
Resirlcled
Total
2024
Tolil
202J
Note
Income and End•wments from..
Expendllurc on..
3.WOI
J.000
Total EApenditur¢
Nel ¢xpendilwe
Tilnsfeis between fiLnd8
13.OiK)I
13.0001
I3.OC￿l
3,000
Nel movem¢nl in fund$
13,0001
13.0001
R¥¢on¢lllailoTr •( fyndi
Tol&l fllnds brou¥hi forward
Toi•l thd$ ¢•rried forwird
28.816
132,1M)O
135,000
28.816
I29.￿0
132.000
All ol'the ¢h#rity'¥ a¢tivilie¥ derive from disconiinuiThB operdlioni durin8 2021.
The fund8 bre&kdown for 2024 & 2023 is Show￿ in noie 8.
PaBe 7

Causeway Women's Aid
(Registration number: N1056721)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed asse¢s
Tangible &sset5
129,000
132,000
Funds of the eharlty:
RestTlCted (unds
100,184
103.184
Unrestricted income funds
Revalualion reserve
28,816
28,816
Total funds
l29.000
132,000
For th¢ financial year ending 31 March 2024 the charity was Cntitlcd to exemplion from auth'i under section 477
of the Companies Act 2006 relating lo small companies.
Direcior5' rcsponsibililie5'.
The members have noi required ihe charity w obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requircmcnts of the Act with respect
lo accounting records and ihe preparation of aecounLS.
These accounts hav¢ been prepared in accordanc¢ with the provision$ applicabl¢ to Companies subj¢ci to lh¢
small companies rcgime.
The financial sthternen15 on page$ 7 to 14 were approved by the In￿1¢¢$, and auihoris¢d for issu¢ on 2
December 2024 and si8ncd on their behalf by..
Mrs Alic¢ i?uinn
Trustee
Page 8

Causeway Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2024
I Charity status
The charity is a charity limited by guarantee and consequently does noi have shar¢ capital. Each of th¢ trustees
is liable lo conlribule an amount not cxcecding £ I towards the assets of the charity in the event of liquidalion.
2 Accountlng policies
Summary of slgnlflc•nt 2¢countlng poll¢les and key ac¢ountlng esilmates
The principal accounting policies applied in Ihc preparation of ihese firkancial statements are sei out below.
These policics have been ¢onsislenily applied io all the years presenl¢d. unless olhcnvise Stsled.
Statement occompliante
The financial Stslemenis have been prepared in accordance wilh Accounting and Reporting by Charities:
Sialemenl of Recomm¢nd¢d Practice applicable lo charities preparing their accounts in accordance with th¢
Financial Reporting S￿ndard applicable in ¢h¢ UK and Republic of Ireland (FRS 102) (effective l January
2015) - (Charilits SORP (FRS 102)), Ihe Financial Reporting Standard appli¢abl¢ in (he UK and Republic of
Ireland (FRS 102) and the Companies Aci 2006.
B451s of preparation
Causeway Women's Aid meets the definiiion of a public benefit eniity under FRS 102. Asset5 and liabilitie5 are
initially recognised at historical cosi or trnns8Ction value unless otherwise slated in the relevant accounting
policy notes.
Going coneern
The charity mer8ed with wilh Mid Ulsl¢r Women5 Aid on Isl Auysl 2020 and ihe new merged enlily. now
known as Causeway & Mid Ulslcr Women5 Aid, took ov¢r all of the ¢haritable activities of Causcway Womens
Aid. All funders agrccd to rhe merger and ongoing projccts and project fundin8 was transferred ¢0 th¢ n¢w
merged entiry.
The properry remains in Causeway Womens Aid's possession for now, bul will be transferred to the merged
entity in the near future.
Income 8v•d endowments
Expendlture
All expenditure is recognised once Iherc 15 0 legal or constructive obligation 10 that expendiNre, li is probablc
settlement is r¢quir¢d and the amount can be measured reliably. All costs are allocated to the applicable
expendifure heading that aggregate similar costs to thal ¢al¢gory. Wh¢r¢ costs cannot b¢ directly atlribuled to
particular headings they have been allocaled on a basis consistent with the use of resources. with central staff
costs allocated on the basis of time spent, and depreciation charges allocaied on the portion of the asset's use.
Other support costs are allocated based on the spread of xtsff costs.
Charitable artivities
Charitable expendi￿re comprises those costs incurred by the charity in the delivery of its activiti¢s and 5¢rvices
for its beneficiaries. li includes both cosis that can be allocated direcily lo such activitie5 and those costs of an
indirect nature necessary lo support them.
Pa8e 9

Causeway Women's Aid
Notes to the Flnancial Statements for the Year Ended 31 March 2024
Support eosts
Support cosis include central fi￿ctIonS and have been allocated to aciivity cosl categories on a basis consistenl
with the use of resources. for example, allocating property costs by flTh)r areas, or per capila. stsff costs by the
time spent and oiher cost5 by their usage.
Taxation
The charity is considered to pass the tests sei out in P&ragraph I Schedule 6 of the Finance Act 2010 and
Iherefore it meets the definition of a charitable company for UK corporation tax pury￿seS. Accordingly, the
charity is pottnlially excmpt from taxation in respect of income or eapiial gains received within categoric$
covered by Chapter 3 Pan I l of the Corporalion Tax Acl 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992. to the extent that such income or gains are appli¢d ¢xclusively lo chan'table purposes.
TAnglble fixed assets
Individual fixed assets costing £0.00 or more are initially rccordcd at ¢osu less any sub5cquen¢ a¢¢umulated
depreciation and subsequent accumulated impairment Ios5¢5.
Depreclitlon and *mort15*don
Depreciation is provided on tangible fixed assets so as lo wrile off the c05t or valuation. Ic5s any ¢stirnated
residual value, over Ihcir exp¢¢t¢d useful economic lifc a5 follow$.'
Asiet ¢lA$$
Equipment
Fixtures & Fittings
Land & Buildings
Depreclation method and rate
250/D Straight Linc
250/0 Siraighi Linc
2•/0 Straighl Linc
Page 10

Causeway Women's Aid
Notes to the Financial Statements for the Ycar Ended 31 March 2024
Fin4ncig1 instrllmtnts
Classification
Financial assets and financial liabiliiies are recognised when th¢ ¢hariry b¢com¢s a party lo the Qontractual
provisions of the instrum¢nl.
Financial liabilities and equity instnjments arc classified according lo the subswice of Ihe contractual
a￿angeMentS entered inlo. An equity instnmnent is any contract that evidences a residual interest in the assets of
the chariry after deducting all of its liabilities.
Recognilion and meq5¥rement
All financial assets and liabililic5 are inilially measured at transaction price (including transaclion costs), except
for those financial assets elassified as af fair value through profit or loss, which are inilially measured at fair
value (which is normally the tran5aclion price excluding transaction costs), unless the arrdngemcnl constitutes a
financing transaction. If an arrangement conslityt¢5 a financing tTansaction, the financial assei or financial
liability is me&sured at rhe pr¢5cnt valuc of the future payments discount¢d al a mark¢t raie of In￿re$l for a
similar debi instNment.
Financial asset$ and liabilities are only offset in the ststemenl of finan¢ial posiiion when. and only when ihere
exisis a legally cnforccable right io set off the recognised amounts and the charity in*nds either to setile on a
nct basis. or to realise the assei and sertle the liability simultsneously.
Financial assets are derecognised when and only when a) the contraciual rights to the cash flow5 from the
financial as5el expire or are settled, b) the charity transfers lo anoihcr party subsiantially all of the risks and
rewards of ownership of Ihc financial assei, or c) Ihe charity, despilc having rctained some. but noi all.
Significant risks and rewards of 0￿erShIP. has Iransferred control of the assei to anoiher party.
Financial liabilities are derecogni5ed only when the obligation specified in the contract is discharged. cancell
or expires.
Falr ￿l￿t measuremenl
The best evidence of fair valuc is a quolcd price for an identical asset in an activ¢ markei. When quoted prices
r¢ unavailablc, the price of a recent Iransaclion for an idenlical a5sel provides ¢vidence of fair value as long as
Ihcre has noi been a significant change in economir circum5tanccs or a significani lapse of lime since Ihe
transattion took place. If the market is not aciive and recent transactions of an identieal asse( on iheir own are
not a good estimate of fair value, the fair value is estimated by using a valuation technique.
Pagcll

Causewydy Women's Ald
Notes to the Financial Statements for the Year Ended 31 March 2024
3 Expenditure on ¢h4rlt4blt actlvltles
Unrestricted
funds
Total
2024
Tot*1
2023
GenerAI
Allocated support costs
3,000
3.000
3.c￿0
Total
2024
£3,000 (2023 - £3.000) of the above expenditure was attributsble to unrestricted funds and £Nil (2023 - £Nil) lo
restricted funds.
4 Trustees remuntr#tlon and expense$
No trustee5. nor any persons ¢onn¢cted with them, have receivcd any r¢muneralion from the charity durin8 the
year.
No trustees have received any reimbursed expcnscs or any other benefits from ihe charity during the year.
S Taxatlon
The Charity 1$ 4 registered charity and is therefore exempl from tsxation.
6 Tanglble flxed assets
Land gnd
bulldings
Tot41
Cost
At l April 2023
220,284
220,284
At 31 March 2024
220.284
220,284
Depreclation
At l April 2023
Charge for the year
88.284
3,000
88,284
3,000
At 31 March 2024
91,284
91,284
Net book value
At 31 March 2024
129.000
129,000
At 31 March 2023
132,000
132,000
The property contained within the Land and Buildings fixed asset Glassifi￿tIon revalued as part of the
transition lo FRSIO2.
Page 12

Causeway Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2024
7 Analysls of net assets between funds
Unrestricted
funds
Restricted
funds
General
Total funds
Tangible fixed asscts
28,817
100.183
129.000
PAge 13

Cguseway Women's Aid
Notes to t.he Financial Statements for the Year Ended 31 March 2024
8 Fundi
Balance at I
April 2023
Resources
expended
Balance #t 31
March 2024
Transfers
General
Unr¢stricted Income Fund
(3.000)
3,000
Other funds
Revaluation Reserve
28,816
28.816
Total Unrestrl¢led fundi
28,816
(3,000)
3,000
28.816
Res¢ricted fund5
Land & Buildings Cap grant
103.184
3,000
100,184
Total (unds
132,000
129,000
Bal*nce at I
April 2022
Resources
expended
B4lan¢e at 31
March 2023
Tr*n$fers
General
Unresiricled Income Fund
(3,000)
3,OOLI
Other funds
Revaluation Reserve
28,816
28.816
Tot#1 unre$¢rl¢ted funds
28,816
(3.000)
3,oofJ
28,816
Restricted funds
Land & Buildings Cap grant
106,184
3,000)
103.184
Total funds
135,000
3,000
132,000
Page 14