Charlty number: NIC106650 Company number: N1639619 Omagh Women's Aid Trustees, report and financial statements for the year ended 31 March 2025
Omagh Women's Aid Contents Page LEgal and administralive inforniaiion TrusiLL'S' reporl Independent eAaminers' report Statement of financial activities Balance .8hcel Notes lo the financial slaiemen15 9.14
Ojnagh Women's Aid Legal and administrative information Charity number NIC106650 Company registration number N1639619 Registered office 9 Holmview Terrace OMAGH B T79 OAH Trnstees Allison Forbes Cathy O'Neill Susan Glass Deborah Cunningham Michelle McRory Meabh Donnelly Megan Glennie Catherine Mccaul Josephine Treanor Bridgei Collins Page I
Omagh Women's Aid Report of the trustees for the year ended 31 March 2025 The trustees present their repori and the financial statements for the year ended 31 March 2025. The trustees, who are also directors of Omagh Women's Aid for the purposes of company law and who served during the year and up LO the date of this report are set out below. Structure, governance and management Trustees Allison Forbes Susan Gla55 Biidgei Collins Deborah Cunningham Michelle McRory Megan Glennie Catherine Mccaul Meabh Donnelly Josephine Treanor Co - Chairpcrson Co - Chairperson Treasurer appointed 18th April 2024 appoinÈed 26th February 2025 resigned 22nd Augusi 2025 appointed 18th April 2024 appoiJ]ted 18th April 2024 appointcd 18th April 2024 appointed 13th June 2024 appointed 13th June 2024 appointed 3 December 2024 Cathy O'Neill Treasurer resigned 3 December 2024 Objectives and activities To relieve distress and suffering by the provision of safe temporary accommodation for women and their children. young people and vulnerable adult dependents who are. or have been, experiencing domestic, sexual or gender based violence or abuse. To relieve distress and suffering experienced by women and their children, young people and vulnerable aduli dependenls by providing andlor promoting a range of support services such as infornialion, advice cenlres, conFidenlial services. counselling, ou(reach, court support. training and advocacy. To relieve those in need by the Provision of infonnation and advice for those affected by dornestic. sexual or gender based violence or abuse and referral to relevant support agencie5. To advance education on violence against women and girls. including trafficking and exploiiation, and its effects, and to relieve those in need by promoting its prevention and ihe protection of those affected. To advance education on domestic. sexual and gender based violence and abuse and their effects, and to advocaie for and 10 relieve those in need by PTomoting their prevention and the protection of ihose affected. To advance women's and children's human righis and gcnder equality to relieve the suffering and dislres.8 caused by violcncc emanating from the violalioT], impaiTmcni or nullification of enjoyTnent of their human right5 and fundamentai freedoms. The promotion of such oihcr charitable purposes as Tnay froni timc lo time be determined in accordance wilh Northern Ireland charity law. Page 2
Omagh Women's Aid Report of the trustees for the year ended 31 March 2025 Achievements and performance For year 202412025 Omagh Women's Aid continue to provide crisis and essential support services to women and children who experienced domestic violence. The year has seen 42 wotnen and 26 children accommodaied al our refuge and 30 children supported through services provided to mothers. Additionally, 77 WOTnen availed of support from our community-based support projects and 8 women look pari in personal developrnent programmes facilicaied by OW A. Our triaoe projeci continued to process more women than ever, identifying high risk cases and this Project continues to enable OW A to provide a comprehensive range of services for clients. The many courses facilitated through the eTnpowermenl project coniinue to be enjoyed by many women and we continue lo lead in the provision of domestic abuse services lo women children and young people across Omagh and surrounding district. Local community groups, churche5, schools and charities continued to suppori us in our work and helped clients in many ways e.g. with donations, equipment and food boxeslparcels. All this local support is invaluable and we ihank them all for their coniribution. Finally, all ihe work is not possible without our team of dedicaied staff and volUnrS who worked tirelessly for the clients and continue to achieve better lives and fulure5 foT viclims. Plans for future periods Over the past year, OWA has forged a stronger working relationship wilh Fermanagh Women's Aid ["FWA"]. securino joini funding from both the National Lottery (Lighihouse project) & FODC (Peace Plus & To Be The Change Projecis). FW A have also provided invaluable operational Support to OWA and both organisaiions commenced a process wilh a view lo merging the Iwo chariiies. The potential merger will build on the strengths of each organisation and will deliver even greaier supporl to women and children across all of FeTtnanagh & Omagh. Reserves Statement The OWA ReseTves as at 31st March 2025 are as follows: Restricted Reserves Restricted income funds Supporting People £49,500 £56 47 £105,938 Unrestricted Reserves Designated Reserves Unrestricted & Undesignated Reserves £155,991 L?94 yl(I £380.991 The reserves are aligned with OWA'S Strategic plans in accordance with OWA'S Reserves policy. Designated reserves 10 be ringfenced. from the existing unrestricted reserves. iotals £155,991 and incorporates the cosl of delivering the merger (including professional fees), which could potentially reach £1 Ook with all costs expecied to be incurred by ihe end of 2025.11 also includes any one-off employmenl related costs, associated professional fees, and salary increases for all staff for 2025126. Page 3
Omagh Women's Aid Report of the trustees for the year ended 31 March 2025 Statement of trustees, responsibilities ThL trustees (who are also directors of OTnagh Women's Aid for the purpose of company law) are responsible for preparing the Truslees, Annual Report aTJd ihe financial Sthicments in accordance wilh applicable law and United Kingdom Generally Accepled Accounlinir Practice. Company law requiies Ihe trusiees lo prepare financial statemenls foi cach financial year which giv¥ a truc and fair view of ihe slate i)r aflairs ol Ihc charitable company and of the 1ncnmin rLsources and applicalion ol resouiLCS, including ihe income and cxpcnditure, of the charilable company foT ihat P(<Tiod. In preparing these financi(Il siaiLnicnlS. Ihc trustees are required to: select suilable accounting policic8 and (hcn apply them consistently. observe the meihods and principles in the ChaTilies SORP: make jud(vemenls and estimates that are reasonable and prudent- state whether applicable UK Accounting Standards have been followed, subject Lo any material departures disclosed and explained in the financiat statemenis. and prepare the financial stalemenl5 on the going concern basis unless il is inappropriate to presume Ihal the charitable COTnpany will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime ihe financial position of the charitable COTnpany and which enable them to ensure thai lh¢ financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for iaking reasonable steps for the prevention and deieciion of fraud and o(her irregularities. The Irusiees have complied with the duty to have regard 10 ihe ouidancc issued by the Commission under section 4(b) 'of the Charities Acl (Ihe public benefit requiremen( sialutory guidance) Small company provisions This report has been prepared tn accordance wilh the provisions applicable to companies subject lo the small companies, regime. On behalf of the bourd 'dn Glass Eh September 2025 Charity number . NIC I (K)650 9 Holmview Teace Omagh Co Tyrone B T79 OAH Page 4
Omagh Women's Aid Independent examiner's report to the charity trustees of Omagh Women's Aid. I repori on ihe accounls of Omagh Women's Aid for the year ended 31 March 2025 which are set out on pages Respective responsibilities of charity trustees and examiner As the charily's trustees (and a150 the directors of the COTnpany for the purposes of company law) you are responsible for the preparaÈion of the accounts in accordance wilh ihc iequirements of the Companies Act 2006. Having saiisifed myself thai the chariiy is noi .8ubjecl lo audil under company law, and is elioible for independent examinaiion. il is my responsibility to: - exatnine the accounts under section 65 of the ChIlIeS Act rollow the procedures laid down in the general Directions given by ihe Charity CoTnTnission for Norihern Ireland under section 65(9)(b) of the Charitics Act state whether particular Tnatter5 have cornc lo my allention. Basis of independent examiner's report I havc cxamined your charity accounts as required under section 65 of ihe Charities Act and Tny cxaminalion was carried out in accordance with the general Direcliong givcn by the Charlties Commission for Northern Ireland under section 65(9){b) of thc Chariiies A¢t.The examination included a revicw of ihc accounting records kept by ihc Chatily and a comparison of the accounts presented wilh those records. It also included consideraiion of any unusual items OT disclosures in the accounts, and seeking explanations from you as trustee5 concerning any such rnalters. My role is to state wheiher any material malteTS have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That the accounis do not accord with those accounting records 3. Thai the accounts do not comply with the accounting requirements of seciion 396 of the Companies Aci 2006 and with the methods and principles of the Charities Siatemeni of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in ihe UK and Republic of Ireland 4. That there is no further inforrnation needed for a proper understanding of the accounis io be reached. Independent examiner's statement I have compleled my examination and have no concerns in respect of the mailers (l) to (4) listed above and, in connection with following the DireLlions of the Charily Commission for Northein Ireland, I have found no malleTS that require drawing lo yuur aticntion. Independent examiner Mi. Brian Mellon F.C.C.A. ODonnell & Mellon 19121 Castle Street OMAGH Co. Tyrone 9th September 2025 Page 5
Omagh Women's Aid Statement of financial activities (incorporating the income and expenditure account) For the year ended 31 March 2025 Year ended 2025 Year ended 2024 Unrestricted Restricted funds funds Notes Income and endowments from D()naiiuns and Icgacics Chariiablc actlvllics Other 3.680 60.C)115 37,894 3,680 416,0(KJ 37,894 3,391 347,345 21,408 355,111 fj Total 102.559 355,1115 457,574 372.144 Expenditure on: Charillible activities Other 55.529 97 305.515 361,044 97 318,933 92 Total 55,626 305,515 361,141 319.025 Net incomel(expenditure) 46,933 49.500 96,433 53.119 Net incoming resources for the year I Reconcilation of funds Total funds broughi lorward ?511.1154 75,114 1%7 ()yl 446.X4.5 (131,553) (56,4391 450,165 {56,439) Total funds carried forward 3811,9111 11}5 £)Iti 48(),1139 44(1.144.f The slalement of financial activities includes all gains and losses in the year and therefore a separaie siatemeni of iothl recognised gains and losses has noi been prepared. All of the above amounts relate lo continuing aclivilies. The notes on pages 9 10 14 forni an integral part of these financial statements. Page 6
Omagh Women's Aid Balance sheet as at 31 Mareh 2025 2025 2024 Notes Fixed a&sets Tangible asse Current assets Debtors Cash at bank and in hand 5.793 5,793 2.179 480.431 33,688 477,185 482.610 510.873 Creditors: amounts falling due within one year io (1.564) (69,821) Net current assets 4111 ,114() 441,052 Net assets 4146.113 44CI,84.5 Funds Restricted income funds: Restricted income funds S.P. 49,500 56,438 75,114 12,877 Totsl restricied income funds Unrestricted income funds 1115 1)311 IXll.9111 187,91)] 2511.854 12 Total funds 48(1,81(} 44C),1145 The Balance Sheet continues on the following page. The notes on pages 9 to 14 form an integral part of these financial statements. Page 7
Omagh Women's Aid Balance sheet (continued) Trustees statements required by the Companies Act 2006 for the year ended 31 March 2025 In approving Ihese financial slalemenis as Iruslees of the company we hereby confirm.. (a) that for the year stated above the company was entiiled io the exemption under seciion 477of the Companies Act 2(X)6 relating io small Companies. (b) no members havc required the company lo obiain an audil ol its accounls for the year in question in accordance with section 476 of the Companies Act 2006. (c) that we acknowlcdge our responsibility for complying with the requirements ol the Acl wilh respect to acLounting records and for thc PTepar¢ilion of accounts. These financial scaiemenls are prepared in accordance with the provisions applicable to companies subject lo the small companies, regime. The financial statements were approved by the board on 9 September 2025 and signed on its behalf by Allison Forbes Director Susan G Director ass The notes on pages 9 to 14 form an integral part of these financial statement& Page 8
Omagh Women's Aid Notes to fancial sÉatemenÉs for the year ended 31 March 2025 Accounting policies The principal accounting policies are summarised below. 1.1. Basis of accounting and asse&sment of going concern The financial staLemenls hÈive been prepared in accordance with Accounting and Reporling by Charitics: Sialements of Recommcnded Practice applicable ti) charities PTepaTing their aLcounts in acLordrince with the Financial Reporting Standard appltcable in Ihe UK and Republic OF Ireland (FRS 102)(errcctive l January 2015) - (Chaiitles SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ircltind (FRS 102) and ihe CoTnpanics ALt 2006. The charity constiluies a public benefit eniily as defined by FRS 102. Assets and liabilities iniially recognised at hisiorical cost or transaction value unless otherwise slaed in the relevanE accounlintr policy note(s). The trusiees consider Ihai ihere are no Tnaierial uncertainlies about the charity'5 ability to continue as a going concern. 1.2. Cashflow The charity has taken advanlage of Ihe exemplion in FRS I from the requirement lo produce a cashflow statement because it is a small charlty. IJ. Incoming resources All incoming resources are included in the siatemeni of financial aclivilies when the charity is enlitled lo the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied 10 particular categories of income.. Voluntary income is received by way of grants, donaiions and gifts and is included in full in Ihe statement of financial aciivities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recoonised when the charity becomes uncondilionally eniiiled io the grant. Donaied services and facilities are included at the value lo the charity where this can be quantified. The value of services provided by volunteers has noi been included. Gifts donaied for resale are included as incoming resources within activities for generaling funds when they are sold. Grants, including grants for Ihe purchase of fixed assets, are recognised in full in the siaien]ent of financial aclivilies in the year in which they are receivable. Incomc from invcqltncnls is included in ihe year in which il is receivable. Page 9
Omagh Women's Aid Notes to financial statements for the year ended 31 March 2025 1.4. Resources expended Expendilure is recognised on an accrual basis as a liability is incurred. Expendilure includes any VAT which cannot be fully recovered. and is reported as parl of the expenditure io which il relates. Costs of generating funds comprise ihe costs associated with attracting voluntary income and the costs of irading for fundraising purposes including the charity's shop. Charitable expendiiure comprises Ihose costs incUed by the charity in the delivery of its activities and services for its beneficiaries. It includes both ¢osis (hai can be allocated directly to such aciivities and Ihose cosis of an indirecc nature necessary lo support them. Support costs are those costs incurred directly in support of expenditure on the objects of the charily and include project managemeni. 1.5. Tangible fixed assets and depreciation Tangible fixed assets are stad ai cosi less accumulaied depreciaiion. DeprecTaiion TS provided at rates calculated 10 wriie off the Cosi less residual value of each asset over its expected useful life, as follows.. Fixtures. filtings and equipmenl 25% straight line 1.6. Defmed benefit pension schemes The charily operates a defined benelii pension s¢heme for employees. The assets of the scheme are held separately from those of the charity in an independenily administered fund. Current service costs, past service costs and gains and losses on settlements and curtailments are Charged to approprTate resources expended caiegories in the stalemeni of financial aclivilies. Pasi service costs are recognised over the vesting perithl OT immediately if the benefils have vested. When a settlement (eliminaiing all obligaiions for benefits already accrued) or a curtailment (reducing future obligations as a result of a material reduction in the scheme membership or a reduction in future entitlement) occurs, the obligation and related plan assets are remeasured using curreni actuarial assumpiions and ihe resultant gain or loss is recognised in the statement of financial activities during the period in which the seiilemen( or curtailment occurs. The interest cosi and the expected relurn on assets are shown as a net amount as oiher finance costs or income. Net pension finance cosis are allocaied lo appropriate resources expended categories in the statement of financial aciivilies. Net pension finance income is recognised as an incoming resource in the sthiemeni of financial activiiies. Aciuarial gains and losses are recognised immediately as other recognised gains and losses in the siaLement of financial activities. Pension scheme assets valued ai fair value at ihe balance sheei date. Fair value is based on market price information and in the case of quoied securities is the published bid price. Pension scheme liabiliiies are measured on an actuarial basis using the projected unli meihod and are discounted to their presenl value using a rate equivalent io the cuent rate of return on a high quality corporate bond of equivaleni currency and term lo the scheme liabiliiies. The pension scheme [Either: "surplus (to the extent Ihal it can be recovered) OR "deficit'l is recognised in full on the balance sheet, net of related deferred (ax. Page 10
Omagh Women's Aid Notes to financial statements for the year ended 31 March 2025 tncome from charitable activities Unrestricted Restricted funds runds 2025 Tothl 2024 Total Children in Need Children & Young Persons Floating support (NIHE) WAFNI Comic Relief WAFNI All Stale foundation WHSCT WHSCT Hope in Common Supporting People (NIHE) Sustaining Healthy Homes (NIHE) Halifax Nationwide Community grant Big Lottery Cornmunily Fund Fermanagh Womens Aid Lighthouse Project The Cotnmunity Foundation CLEAR FWA EmpowHer project Housing Management Fermanagh Women's Aid Omagh WoTnen's Aid 10,201 36.138 26.000 23.500 44,477 10,201 36.138 26,000 23,500 44.477 15,670 35.251 40,563 2,156 164,315 917 i o,Ix)o 21,619 168.561 168,561 17,863 4.460 19,812 126 3,877 17,863 4,460 19.812 126 3,877 .6(JQ 35,•?9 34.6411 17,553 8.784 34,648 17,553 8.784 19,461) &11,9115 355,015 416,111111 347,345 Other income Unrestricted funds 2025 Total 2024 Total Xmas appeal Fundraising Bank inierest receivable 11.666 4.329 21.899 11,666 4,329 21,899 l O,Ilf)l) 2,125 8,423 37,894 37,894 21,408 Page 11
Ornagh Women's Aid Notes to financial statements for the year ended 31 March 2025 Costs of charitable activities Charitsble Aclivities Support Governance costs 2025 Total 2024 Total Children & Young Person's Big tx)tleTy Steps to Safety project Floating Support (NIHE) Housing Managemcnt Supporting People (NIHE) WHSCT Advice, accommodation & .8upporl Communily Foundation Steps to Safety Halifax EmpowerHcr projccl Naiionwide Community project FWA Lighthouse project Central costs 10,020 19,812 35,108 43,191 164,164 42,777 181 10,201 19,812 36,138 43,793 I C)11.5()1 44,477 3,877 17.865 4.460 126 11,736 15,670 614 475 3.673 1,700 3,877 416 127 724 54,758 31,566 143.994 26.830 17,865 4.460 16.614 21.619 126 11.528 208 7.882 337,397 21.993 1.656 3()1 ,114() 318.933 Other resources expended Unrestricted funds 2025 Total 2024 Total Bank fees 97 97 92 97 97 92 Employees Employment costs 2025 2024 Wages and salaries and pensions 240,592 215,094 No salaries or wages have been paid io the trustees during the year. No employee received etnoluments of more ihan £60,0(K> (2024 .. None). Taxation The charity's a¢tiviLies fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no iaxalion charge in these accounts. Page 12
Omagh Women's Aid Notes to financial statements for the year ended 31 March 2025 Fixtures, fittings and equipment Tangible red assets Total Cost At l April 2024 At 31 March 2025 43.508 43,508 43,508 43,508 Depreciation At l April 2024 At 31 March 2025 37.715 37.715 37.715 37,715 Net book values At 31 March 2025 5.793 5,793 At 31 March 2024 5,793 5.793 Debtors 2025 2024 NIHE Rents ledger Fermanagh Women's Aid WAFNI Other debiors 19.688 17Y 14.(M)O 10. Creditors: amounts falling due within one year 2025 2024 Corporate credit card Creditors Nationwide ComTnunity Fund Halifax Foundation Children in Need The Communily Foundation Comic relief PJI state foundation Other taxes and social securily Accruals and deferred income 322 205 1.815 11.703 4,460 12,714 10,201 3,877 13,0(M) 13,5(K) (1.449) (2991 1.-136 I,.f 64 69,821 Page 13
Omagh Women's Aid Notes to financial statements for the year ended 31 March 2025 11. Restricted funds At At Incoming Outgoing Transfer resources resources recovery Transfer funds 2024 2025 112.877 75,114 104,699 150,316 {?(14,()99) IIUU,81ti) (56,439) 56,438 49,5(X) Others (75,114) 187,¢)91 355,015 (305.517) (56.439) 75.114 1115.()3X 12. Unrestricted funds At At Incoming Outgoing Provision resourees resources costs Transfer funds 2024 2025 General funds Designated funds ?.fjX.854 I I)?,S.SL) 1.55,()161 (155,991) 155,991 75.114 224.910 155,991 ?fj8,854 l {1?,559 155.()?()I 175,1141 3klll,l)11 I Purposes of designated funds Charily ITUSÈees have laken the decision to designale a portion of charity's reserves lo meet the liability of any employment related costs and potential fuiure costs of a merger. Trusiees have designated £155,991 of the charity's Unrestricted Reserves. 13. Company limited by guarantee Omagh Women's Aid is a company limited by guarantee and accordingly does not have a share capiial. Every member of ihe company underthkes io contribuie such amount as may be required not exceeding £1 to the assets of the charitable company in the event of ils being wound up while he or she is a member. or within one year afier he or she ceases to be a member. Page 14