Company registration numbcr= N1030137
Charity regislTalion number.. NIC106888
Causeway and Mid Ulster Women's Aid
(A company limil¢d by guarantee)
Annual Report and Financial Ststemenls
for Ihe Y¢ar Ended 31 March 2023
M.B. McGrady & Co
Cljarlcrcd Ac¢ounlanls & Regisiered Audilor
Suite 2B Cadogan House
322 Lisburn Road
Belfast
Co. Anlri
BT9 6GH

Causeway Y4nd Mid Ulster Won)en's Aid
Contents
Rcfcrcnce and Adminislraiive Delails
Trnstees, Report
2to7
Strategic Report
Stat¢inenl ot'Trustee5' Rcsponsibiliiics
Independent Auditors, Rcporl
9t0 13
Siaietncnt of Financial Activitics
14to IS
Balance Sheet
16
Statement of Cash Flows
17
Nates lo the Financial Statements
18to31

Causeway and Mid Ulster Women's Aid
Reference 2nd Administrative Details
Chlel. E%ecutlve Officer
Sharon Burnctt
Trustees
LesleyAnn Marrioti
Margarei Bryson
Gillian Clifford
Sharon Kirk
Isob¢113 Danicllc Mallon
Ursula Marshall
Alice ￿Inn
Marie BTiege Quinn
S¢crctary
LesleyAnn ma￿ion
Prlnclpal Offlce
Gortalowry House
94 Church Sirc¢t
Cvokslown
Cv. Tyrone
BT80 8HX
The charity is ineotporatcd in Northcrn Ireland.
N1030137
Company Registrallon Number
Charliy Regl$¢rallon Number
NIC106888
(reLliStered Charity name: Mid-ulsier Women's Aid)
Soli¢ltors
Toal & Hcron Solicilors
10 Loy Strccl
Cookstown
Co. T)Tone
BT80 8PE
Bankers
Ulst¢r Bunk
20 Williarn Street
Cookslown
Co. Tyrone
BT80 8ND
Audltor
M.B. McGrady & Co
Chartercd Accounlanls & Rcgi51crcd Auditor
Suite 2B C&do¥an House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH
Page I

Causeway and Mid Ulster Women's Aid
Trustees, Report
Strategic Report for the Year Ended 31 March 2023
Tlie Iivstees. who are directors for the purposes of company law. present their slratcgic rcport for the year ended
31 March 2023, in coinpliance wilh s414C of ihe Compaiiics ALI 2006.
Flnanclal review
Incomc iii the year was £1,676,617 and expendiiiire tol8lled £1,627,408 giving a surplus of £49,209. Tulal funds
held al 31 st March 2023 were Ll.270.989. £424.913 of thc lolal fvnds are rcstricied at)d arc not available for the
general purposc5 of the charity ai Ihe end of thc reporting period. Unrcsiricled and designated reserves loialled
£846.076 at the ¢10se of Ilie period.
Poli¢y on reser￿￿
It is the Charity's policy lo mainlain unreslricicd rcserves equal to 6 niontlis running cost5. In 2023, that value is
£813,704. The unreslricted and dcsignaled reserves total £846.076 for 2023 which is equivalcnt lo ju$1 over 6
month5 wnning ¢osls.
Priii¢'ipalfuxdihR sourcés
Aside frurti don411ions froin private individuals and local busincsses. Ihe prin¢iple fut)ding sources for Ihe charily
are from granl moking bodies and contract incume frorn NHSCT and YIHE Suppoi'ling Peopl¢. Th¢ charity
recognize5 Ihe increased necessity lo work in partnership and collaboraiion with oiher agencies to secure future
ruiiding. All fiinds received arc detailed within this report.
Priiicipal risks aiid iiiicerlaliilies
Thei'e is no inbuilt aulonialic increase lo our recurring funding froni NIHE & NHSCT. To manage risk we
i'egularly review costs. idenlify most cosl cffeclive Ineans to manage running ¢05ts and ihrough our nierger
pru¢e.8ses have bccn able lo ensur¢ organi5alional wide conlracls whicl) rcprcscnl savings. In order lo cnsurc Iliat
wc do not have a single sourcc of funding which will iTi¢fe4se ihe risk of our ability to susluiii our orgaiiisations
work we seek and liave seciired other sources of funding lo allow Ihe introduclioi) of necessary service% and
related cos15. As part OA. our ongoiiig organisallvnal Lhange r¢slNcturiiig of our munagerneni functions IS
planned for 2024.
Goiiig coiicep
The trustees belicvc thul Ihc charity will conlinuc as a going concern. Fundcrs llavc shown themselves to bc
supportiv¢, flexiblc and adaptive 10 ihe currcnl situalion which is an invaluable help to the women's aid
ommunity. Tl)e organisalion conlinues io work in paflnership with government bodie5 and agencies in ternis of
devcloping a longer Lerni strategy to supporl victims of domesiic violcn¢¢.
Plans for futurc perlods
Activilie.f planiied io achieve aini.
Organisational change linkcd to service dclivcry improv¢menl are the two main areas of focus for us. Ensuring
Ihc n¢c¢ssdiy slatT resour¢¢s lo m¢¢l current and changiii¥ demand for services will bc addressed thi'ough our
implcmcntalion of organisalional rcview recommcndations. With the expcctalion that community-based
children's services may bc lost wiihin 2023-24 thc nccd lo introduce a service ihat can rcspottd lo the needs of
liildren and young. people is vital. The development of additional a¢cvmmodaiion units has progressed and will
b¢ a priority g()ing forw￿d.
Page 2

Causeway and Mid Ulster Women's Aid
Trustees, Report
Thc Irtist¢cs. who are directors for th¢ purposcs of company law, prcscnt ihe annual r¢port log¢iher with lh¢
rin&ncial slaleincnts of Ihc charitabl¢ company for Ihe year ended 31 March 2023.
Acliievements and Performance
2022-23 saw the welcome reducTion and removal of pandemic related reslriction8. Within the reportin¥ pei'iod
wc havc cnsurcd successful dclivcry of both acconimodalion and supporl scrviccs across tlie Causeway and
Mid-ulster arca. Our commuTrity-based services Continued to respond lo high Icvcls of dcmand and provided
support lo I 100 womcn. Our rcfugcs accommodaied 88 women and 65 children. Within this pcriod both of our
Floating Support Services coiiipleted lh¢ Qualily Managcmcnt Tool validation pro¢ess and su¢¢essfully
cvidcnccd quality scrvic¢ pyovision.
Our delivery of relationship programn)es for secundary SLhool age children has been build upon in tliis year with
uptake from both schools who have availed of the programmcs before and rtew s¢hools. This pai'ln¢r8hip
working siipporred by PCSP'S is a key respoiisc lo our work in pr¢vcnlion of abuse.
Building on thc p¢rsonal dcv¢lopm¢nl cor¢ of our Starfish projecl we enlered into collaboration with Quecns
University Social Work Dcpartmenl io SUPPOrt women io beconi¢ Cilizcn Educators who will bc iiivr)Ivcd in Ihc
Irainii)g of fulure social workers. This is a prime example of our services being designed by, for and wilh
women who hdve lived cxperience uf dome51iL abuse.
Our plans to develop additional accommodation in the Mid-ulster area liave progressed with the successful
omplction of our firsi busincs5 casc. This development has beuome murc importani lo us as wc see inci'cascd
duration of stay for women and children in our refuges duc lo a rn0￿ difficult housing envii'onmenl.
We liave Loinpleled Jn organis21ional rcvicw wiihin this year lo hclp idenlify improvemenls lo suviL¢s and their
Ongoing sustainability. It is expected that ihc rccommcndalions from Ihis piocess which involved staff and
service users will be implemented in the next reporting period. Thi% will include new measures lo iniprove
service user feedback.
Durii)g Ilie year, Ilie charity rccetved a donaiion of £22,CM)O from tlie estaie of Ihe late Siuarc Marriot. Tlie
churily is cxlremlly gr(Iteful for this donation.
Page 3

Cyduseway and Mid Ulster Women's Aid
Trustees, Report
Objectives ￿CtiVItIeS
ObjÈct¥ aiid aims
The Objects of (he Charity for ihe benefit of the public are=
To relieve dislr&ss, suffcrinu by thc provision of safe temporary accommodation for women and their children,
young peoplc and vulnLrablL aduli dependcnls who are, may bc, or have been, experiencing doinestic, sexual or
gender bascd violcnc¢ or abusc..
To relieve distress. suffering experienced by women and Iheir children, young people and vulnerable adult
dcpendents by providing andlor promoting a raiigc of support serviccs such as infornia¢ion, advice centr¢s,
confidential s¢rvi¢¢s. counselling. outreach. courl 5UPPOrt, training and advocacy;
To reli¢vc Ihosc in nccd by Ihc provision of infornialion and advic¢ for ¢hos¢ aff¢ot¢d by domesti¢. sexual oi.
gender based violence or abuse and referral to relevant support agencies:
To advance education on violence a¥ain51 womcn and girls. includin8 ttzfficking and exploi(aiion, and its
effects, and to relieve Il)ose iii need by promoting ils prevenlion And ihe protecliot) of Iliosc affected.
To advance cducation on domeslic, sexual &nd gcndcr based violence and abuse 8nd their effects. and lo
advocate for and to relieve those iii need by promoiing tlieir prevention and Ihe protection of those affecied.
To advance women's artd ¢hildr¢n's human righis lind gender equality lo relieve the suffei'ing and distres.8
c&uscd by violcncc cmanaiing from ihc violation, impaimicnt or nullificaiiDI) ofenjoyment of their human rights
dnd Iiindamenlal Ireedoms:
The prnniolion of such oiher charitable purposes as may from limc lo time be delemiincd in accordance with
Noi'ihcrii Irrlaiid Lharily Idw.
Key Sivrtfesilc Thenie¥foY 2Q22-23
F.nsure local aiid regional improvemeiit$ to Ihe dclivery of services to wonien aiid children who experience
domestic violcncc
Increase understanding of the levels and impact of domestic violence
• Increase levels of partnersliip working lo support womeii and cliildren WIKJ experience domestic violence
Tliefoci¢s of omr ivoJ.k
Our focus is in Ihe provision of direcl services to ivomen and children who havc expeiicnccd dorncstic and
sexual violcnce through provision of a¢coinmodalion and eominiinity based supporl lo ensiire all necessary
risks inlervenlion and loJ]g tctm support is in placc lo support victims. We work in partncrship with slalulory
and communitylvolunlary organisalions lo ¢nsurc b¢st oulcomcs for servi¢¢ users and ¢ng8ge ?n Community
based awareii¢ss raising on the lopic of domestic and sexual violence. Sirategic cngagemenl with relcvanl
Statutory bodies and govemmenl departments is ensured to promote our s¢rvi¢c5 and n¢ccssity for furth¢r
development.
Pagc 4

Causeway and Mid Ulster Women's Aid
Trustees, Report
Relalioll5hip Miiih reluledpurlics
C(iuseway & Mid-Ulst¢r Wotn¢n's Aid r¢cognises thc nccc55ity for meaningful partnership working to ensure
Ihc best possible outcomes for Ihosc ivho need our suppon. To cmbed this within our pi'acLicc Causeway &
Mid-ulsler Women's Aid has been represented on Ihe following mulii-agency group5 Wlthin thi5 period..
Northern tkjnicsiic &iid Sexual Violcnce Pttrtncrship and as%Kialed sub-groups
. Multi-Agency Risk Assessment Conferences
Colcrainc and Gold Sure Start Pdrlnerships
Advice Nl Managcmcnl Committee
. WAFNI Forum
Family Hub
. North¢rn Area Safeguarding Partner8hip
Committee RepYesenlinLi Independent Supporting People Providers
. Local Ar¢a Housing Group - NIHE
Central Homclcssne5s Forum - NIHE
Piibllc benefil
How our aclivities deliver public bcnefit..
All our charildble ULtivilies f￿uS oil Ihe SUPPOTt of womcn and ¢hildT¢n whv ur¢ or hav¢ been vicliw of
domcslic violence and are undertaken lo furthcr our Charitable purposes and for public benefii.
Who used and benefiii¢d from our services.
In 2022_23 bath our re￿ge8 have seen l 00 /0 occupancy as standard. Following a recurn 10 pre-covid practices
we accommodated 88 women and 65 children.
1100 women accessed our eommuniry-bascd services ensuring that supporl lo addi'ess the saf¢ty. howin8.
rinancial, legdl, hcdlih and PLrsondl devclopineiii needs of womcn can bL dddrLSSL.d. Our Lliildrvn's serviLCS
delivered iiidividual and group support lo over 200 children and yowig people and our prcvcntativc cducation
programn)cs rcachcd ovcr 2000 11-14-ycar-olds.
The Iruslees confimi that they have Complied wilh Ihc requirements the Charities Act 2008 (Noithem li'cland) lo
have due regard to Ihc public benefit guidance published by tiie Charity Comniission for Norihern Ireland.
Stru¢turey govern4nce and m%nagement
Nuliire ofxoyerniiig dociiinenl
Causeway & Mid Ulsier Women's Aid is a Company Limited by Guarantee, governed by a Memorandum and
Arlicles of Association. It is controlled by a volunlary Management Board who arc rc5ponsible for slralcgic
plannin8 and d¢¢ision making, financial govcrnancc and probily and have employmenl responsibility for all
51aff.
Pagc 5

Causeway and Mid Ulster Women's Aid
Trustees, Report
Recriiilnlellt und uppoiiilnienl ofiriis(£es
The directors of the COTnpany arc a150 charity trustces for tlie putyoses of charity law and undcr thc company's
Articles are known as members of Ihe Managemeni Commiiiee. Menibers of Management Board are recruited
thi.ou￿ profcssional or personal recoinmendalion 2nd by advcrtisement. Voluntee￿ wlio are lo b¢ appointed
receive iiiduclion lo assisi them lo fulftl their roles in relaiion lo govemancc of the organisation. Members to the
Board ar¢ proposed al the ani)ual geiieral meeting.
Office bearers are elecied at thc first Managcrnenl Committee meeting following the annual gencral mceling.
Thc day-lo-day management and operaiion of the activities Are carried out by a siatT team. led by ihe Lhief
Execulivc Officer and Senior Management Team who I'cport rcgularly lo Ihe Committee. Operational staff and
volunleei's contribute lo the day io day aclivilies ofthe charity and iheir ¢onlribution is invaluable lo Ihe charity
Ineetijig ils aiiiib objccliv¢s.
The Managcmenl Commiltcc mcets cleven limes per year to reccivc rcports (including financial) from the CEO.
Ari'angemenlsfor selliiix key nlunt7ge￿tnlpersOn4el pemunemilon
Setting pay and r¢munci'ution of thc charity's key management pcrsonncl is managed through using
bcnchmarking lo sel appropriate levels aiid ihrougli resources available to the organisalion from ￿ndIng
sources. This is carried oul by the board as and when required.
Flnanclal Inxtrumenis
Objectives ondpollcles
Th¢ orgdnisulion lias a risk munauycmcnl policy and operates a risk us5¢5sin¢nt framework which includes
Carrying out I'isk asscssmcnl on all aclivilies. Inlemal control risks arc minirnised by Ihe implemenlalion of
procedures. Procedures are in place to ensure conipliaiiee with health and safery of staff, volunteers. clienis and
vibilurs lo our pKLmises. Supporting People QMT {Qudlily Managemei)i T(N)l) is fully iniplrinenled and
exlcmally validal¢d. Individual project evaluaiions ure complcted to ensure that the services we provide cledl'ly
benefit our service users. Risk managemenl is a slanding agenda iiem al all managenienl cornmitlee nieetings to
Iniligale Ihc risks that Ilie charity faces.
CftsliJ7ow risk
Tli¢ ¢harily'5 aclivilies expose il priniarily lo the fiiiancial risks in ihe area of income geiieration. The charity
rely5 Iicavily on Bovernmenl agencies whose budgets are reduced yeai. on year, leaving ih¢ ¢liarily increasingly
rcliant on other agencies and the public.
Credil risk
The charity's principal finiin¢ial assels ur¢ bank balances and casb. trad¢ and oth¢i' receivables. and inveslm¢nls.
The charily'.s crcdil risk is primarily atlributabl¢ to 115 LTad¢ rcceivables. The amounts presented in Ihc balaiice
slieet al'e net of alloivances for doubiful receivables. An alloivan¢¢ for impaimenl is made ivhere Iliei'e is an
ideiilified lo.ls event which. bds¢d on previous ¢xpericncc. is cvidence of a reduLlion in the recovcrability of the
cash flows.
Liqiiirfity risk
In ordei. lo inainlain liquidity to ¢nsure that sufficienl funds arc available for ongoing operdtiOlEs and future
dcvclopmcnts. the charity has a reserve5 policy of maintaining rcscrves ai 6 months running Costs ajid that all
reslricted reserves are available in the form of ￿$h at th¢ bank.
Page 6

Causeway and Mid Ulster Women's Aid
Trustees, Report
The tNsiee's rewrt (incorporating the directors, report and Ihc slralcgic report) was approved by Ihc I￿Stee5 of
the charity on I l January 2024 and signed on ils behalf by..
icc Quinn
T￿stee
Page 7

Causeway and Mid Ulster Women's Aid
Statement of Trustees, Responsibilities
Thc tTUStccs (who aTe also Ihe dircciopa of Causeivay and Mid Ulster Women's Aid foi. Ihe purposes of company
Idw) are responsible for preparing the Irusl¢es' report and the finaiicial slatemeiils in accordanLe with Il)e Uniied
Kingdoin Accounting Standards (Utsited Kingdorn Genernlly Accepted Accounting Procticc) and applicJblc l¢lW
and rc8ulations.
Company law requires the InLstres lo prcparc financial slatemcnts foy each financial year. Und¢r company law
the Iru4lees mu.%¢ not approve the financial stslements unless they are satisfied thal they give a Irue and fair view
uf Il)e slalc of affairs of the charitable compat)y and of its incoming resources and applic4tion of resources,
including ils income and expendi(ur¢. [￿- that period. In prcparing ihese financial statcmcnts. the In5StCCS live
rcquircd 10:
select suitable accounting poli¢ies And apply thcm ¢onsislenily'
obsuve the methods and principles in thc Charities SORP-
n)akc judgcmenls and estimates that are reasonable and prudetit.
slate whether applicable UK ALcounliiib Standards have been followed, subjecl Iv any matcrial dcparlurcs
disclosed and explaitted in Ihe financial slalcmenls. and
prepare Ilie financial slalcincnts on the going concern basis unless it is in8pproprial¢ lo pwume that ihe
hurilable conipany will continue in business.
Thc Irusiccs arc rcsponsiblc for keeping adequat¢ accouniing records ihal are sulTici¢t)t to show aiid ¢xplain Ihc
hai'ilablc company's ti'ansactions and di.%clo8e wilh rea,sonable accuracy at any time the financial p05iiion uf Ihc
chdrildbl¢ wrtip￿Y Und ¢nablc Ilicin lo ensure thal Ihc financial slal¢mcnls coniply will) the Coinpanies Acl
2006. They ai'c also rc5ponsiblc for safeguarding the as5cls of the chai'ilablc company and hence for taking
reasonable Sleps for Ihe prevenlion and de¢ection orrraud and oihcr itTcgulariiics.
Dlselosure of Inlormatlon to Iudltor
Each Iruste¢ has Lakcn slcps Ihat ihey ought to have laken as a InL8tee in order lo make themselves awai'e of any
relevant audit inforniation and to esiablish (hai the charily's auditor is aware of Ihal infonnalion. Th¢ truslecs
unfirm that tliere is nu r¢l¢vanl information that thcy know of and of wliich Ihcy know Ihe auditor is unaware.
Approved by Ihe trustees of the charity on I l January 2024 and signed on its hehalf by..
AIiLe Quinn
TnJsle¢
Page 8

Causeway and Mid Ulster Women's Aid
Independent Auditor's Report to the Members of C2useway and Mid Ulster Women's
Aid
Opinio
We have audiled the financial Statemen￿ of Causeway and Mid Ulster Women's Aid (the '¢harity') for thc year
endcd 31 Marcli 2023, which comprisc thc Siatcnicnl of Filldncial Aclivilies. t4alaiicc Slieel, Sidlcmcnl of Cash
Flows, and Noies to the Financial Stsiemcnls, including a suniinary of significant accounting policies. The
financial reporting framework that has been applied in Iheir prep8ralion is United Kingdom Accounting
Siandai'dl, comprising Charilies SORP - FRS 102 'The Fillancial Reporling Siandard applicAble in ilie UK and
public of Ireland, and applicablc law (Uiiiled Kiiigduin Gcnerally ALccpled ALcuun¢ii)g PractlLel.
In aur opinion the fjnancial statctncnts:
give a trne and faiT view of the stale of the Charity's affairs 88 at 31 March 2023. and of its total incoming
resources and cxpendilurc of rcsourees, for the yeur then ended.,
Iiave been propcrly prcpared in accordance wilh Uniled Kin¥dvm Generally AcLepled Accounting Practice,,
and
• have been prepared in accordancc with the requirements of the Companies Act 2006
Basls for opinlon
We condu¢icd out. audil in accordance with Inremational Standards on Audiiing (UK) (ISAS (UK}) and
applicable law. Our responsibilities under those slaiidards are furLher described it) Ihe Auditors, respoi)sibilities
for Ilic audit of Ihc financial s14ilcmcntS 5¢clivn vf vur reporl. W¢ are ind¢p¢ndent uf th¢ Lhdrildblv Lompany iii
accordancc with the cihical rcquircnicnls ihai aTC rclcvanl lo L)ur audit of Ihc linuncial slatcmenls in die UK,
includii)g the FRC'S Ethical Siandai'd, and wc havc fulfilled our oihcr cihical rcsponsibililics in accordai)ce with
these requireinenls. We believe thai ili¢ audit evidencc we havc obiain¢d is 5ufficieT]t and appropriale lo provide
a busis for our opinion.
Conclusion5 relaling lo going conccrn
In auditing the financial slalemenls, we havc concludcd thal Ihc Trustccs, usc of thc going conccrn basi5 of
accountii)g in the preparation of the financial stat¢menLs is appropriate.
Ba,8ed on the wurk we have performed, we have noi ideniified any maiei'i&l unccitainties I'elaling lo cvenls or
conditioi),% that, individiially or colleciively. may casl significanl doubi on ihe company's ability lo continiie as a
goin&T Loncern for a period of ai leasl Iwelve monilis from when the fil￿nCEal statement$ are aurhorised for issue.
Our i'csponsibilities and thc responsibililies of the Trustees with respect lo going concern are dcscribed in Ihe
relevant secfions uf Iliis reporl.
Page 9

C2useway and Mid Ulster Women's Aid
Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's
Ald
Other inforination
The other information conipri.scb Ihc ii)fomalion included in Ihe annual report. ii)cluding the Iruslees. reporl.
oihci. Ihan thc finaiicial slalenicnls and oui. auditor's report tl?er¢oii. The liuslces are responsible for Il)e oilier
information contained within Ihc annual report. Our opinion on Ihc financial 51alcmcnt5 docs not cover thc oihcr
infoi'matioii and. except to the extenl oihenvise expliciily staled in our report, we do noi exptrss any form of
assurance conclusiot) Ihereon.
Our responsibility is lo r¢ad th¢ oihcr infonnation and. in doing so. consider whether the otlier infoiThation is
nialerially inconsistent with the financial slatements or our knowledge obiaii)ed in the course of the audit, or
otheiivise appears lo be malei'ially missla(cd. If wc identify such inaterial inconsistencies or appai'enl iiiaterial
misstalemenls, we are required lo delermine whciher this gives iise lo a maierial misslalement in ihe financial
slatenienls themselves. If, based on Il)e work we have perfonned, we conclude that there is a material
misslatemenl of this uiher intormdlion, we arc rcquircd lo reporl Ihal lacL.
We liave nothing lo report in this regard.
Opinion on other matters prescribed by the Companlei Act 2U06
Iii oui. opinion. based on the work undertaken in Ihe course of the audit..
the information given in the Strategic Report and Trusiees, Reporl for the financial year for which the
rLnaii¢ial slglcmcnls arc prcparcd is COllSiSt¢nl willi Ilie finanLial Slalcincnls. and
the Siralegic Report al￿ Trustee8' Reporl liavc becn prepared in accordancc with applicable Ic8al
requii'emenls.
Matters on ivhi¢h wo ar¢ required to report by exceptlon
In Ilie liglil of the knowledge and undersianding of tlie company aiid its cnvironmcni obiaincd in Ihe course of
th¢ audit, we have llol idcnlified malerial misslalcmenls in Ilic dircclors, report included within the Irustees.
repoi'i.
We havc noiliing lo rcporl in respccl of the followit)g mallers wher¢ lh¢ Coinpanies Act 2006 r¢quire5 us Io
report lo you il., in our opinion..
adcqualc accounting rccords havc not been kept or returns adcqua(c for our audit havc not becn rcccivcd
froni branches not visited by us. or
the financial slatemenls are not in agreement wilh Ihc accounting records and rctUrns- or
¢rt8in disclosur¢s ortN￿l¢¢s. rcEnun¢ration specified by law are not made. ur
we havc nol receivcd all Ihc iftforniation and explana(ions w¢ r¢quir¢ for our audil- or
* (he Iru51ees were nol entitled io tsk¢ Hdvanldge vf ihe 51nall conipanies exemplion from the requirement to
prepare a Strategic Report or in preparing Ihe Report of Ihc Trustecs.
ReJpon$Sbllltles of tru$t¢e$
As ¢xpl8ined more fully iii ihe Stalemenl ofTrustees' Responsibililies [set out on p&ge 8]. the trustees (who dre
also dii'eclors of the cliarilable company for ihe purposcs of company law) arc responsible for thc preparation or
the finaiicial statements and for being salisfied that Ihcy give a ttuc and fail vicw, and for Such intcrnal coiits'ol
as the trustees determinc is necessary lo ellable ihe preparation or riiiancial statements thal are free from material
misslatctncnl, whetbri due lo frnud or cmpi.
Pagelo

Causeway and Mid Ulster Women's Aid
Independent Auditor's Report to the Member5 of Causeway and Mid Ulster Women's
Aid
In preparing the financial statements, the In￿le¢S are responsible for aw55ing tli¢ charily's ability lo Continue As
a goiiig concern, disclosing, as applicable, matters reldted ￿ goin8 concern and using thc going concern basis of
accounting unless the iiusrecs either inicnd to liquidatc the charsty or 10 cease operations, or have no rcalislic
altemaiive but lo do 80.
Our responilbllldes for the audli of ¢he flnanclal st*tements
Our objcclives are to obtain reasonable assurance about whether the financial Slatem¢nls as a whole are free
from material niis5tatement, whethei. due lo fraud or errol., and to issue a Report of tlie Independeiit Auditors
that includes our opinioi). Reasonabl¢ a5sufdllc¢ is a high level of assurancc but is not a guaranlce that an audit
conduclcd in accordance with ISAS (UK) will always dclcct a material misstatement when it extsts.
Misstaleinents can arise from fraud or e)Tor and are considcrcd malcrial if, individually L)r in the a¥birc¥uie, they
Could rea.sonably be expected lo innuence the economic decisions of uscrs lakcn on Ihc basis of Ih¢sc financial
slalements.
As parl of an audit in accordance wilh ISAS (UK), we cxcrcise professional judgement and maintain
professional sccpticism Ihroughout th¢ audit. We also..
4ldeniify and assess the risks of malersal misstaiement of the cntity's financial stsl¢in¢nts, wh¢th¢r du¢ to trJud
or crror, design and perform uudit procedurcs rcsponsivc lo Ihose risks. and obtain audil evideiice ihal is
sufficient and appropriale lo provide a basis for our opinion. The risk of noi delecling a malerial misslateinent
suliin& from fraud is higher Ihan for one resulting from crror, as Iraud may involve collusion, forgery,
intentional omissions, misrepi'esenlations, or the override of inlernal control.
.Obiain ali undcrslandinby uf int¢mal cunlrol relcvanl lu Ihe audil in order lo design audil pi'ocedur¢s Ihgl ai'c
appropriatc in Ihc circumslanccs, bui not for Ihc purpose of expressing an opinion on (he effeclivene,8s of the
entity's internal control.
•Evaluale the appropriateness of accounting policies used and the reasonableness of accounting cslimale5 and
relalcd disclosui'es made by the directors.
.Cvn¢lude on the appiDpriateness of the directois. use of Ihe going conccrn basis of accounting and, bascd on
Ilic audit evidence obtained, whether a malerial uncertainty exist5 relalcd io cvcnls or condilions ihal may cast
significanl doubl on lh¢ charitable comp8ny'5 3bility lo conliiiu¢ #s a goin8 concern. If w¢ con¢liid¢ that a
material uncerlain(y CX15ts, we &re rcquircd lo draw attcnlion in our audilor's report lo the related disclosures in
the financial slalenients or, if such disclosures arc inadequale. lo niodify our opinion. Our conclusions are based
oil the audit evidence obEained up to the dale of our auditor'5 rcport. Howcvcr, future ¢v¢nts or condilions Inay
au5¢ th¢ charitable company lo cease lo continue as a going concern.
.Evaluate Ihe overall pre5elltation. slruclure and conlenl of the financial slaienienls. including (he disclosures.
atsd wbethcr the financial slalctncnls Tcprescnt Ihc undcrlying transactions and cv¢nts in a niann¢r that a¢hieve5
fair presenlation (i.e. gives a (rue and fair view).
Wc communicate iviih Ihose charged with governance regarding. among othcr mall¢rs. tlic planned scope and
liming of the audit and signifi¢gnt audit findings. in¢ludin8 any signtficant dcftcicncics in intcmal control that
we identify during our audit.
Pagell

Causeway and Mid Ulster Women's Aid
Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's
Aid
The extent lo which our audit Iva5 capable of detecting irregularities. Including fraud
Iri'egularities, including fraud. are instances of non-compliance with laws aiid re8ulalions. We desi8n proccdures
in line with our rcsponsibililics, ouilincd above, to deiecl malerial misstalerncnls in rcspccl uf irrcbJul#riiies.
inLludinu fraud. Thc cxlenl to which our procedure5 are capable of d¢te¢ting irregularilics, including fruud is
detailed below..
Oiir approach lo identifying and as5cssing the risks of matcrial misslalement in respecl of i￿¢gUlarItics,
includin8 fraud and non-conipliance with laws and regulations, was as follows:
•ihe engagenient partner ensured Ihat the engiagemeThl leam collectively had thc appropriale compclcncc,
capabilitics and skills io ideniify or recognise non-eomplianee with applicable laws and regulations.
e identified the laws and regwlalions appltcablc lo tlic charilablc company through discussions with directors
and other management, and from our commercial knowledge and expcriencc ofihe charit&ble sector in Northern
Ireland.,
'idcnlitied laivs and rcgulalions were communicated within the audit teum r¢gularly and th¢ tcam rcmain¢d 81¢rt
lo instances of noii.eomplian¢e Ihroughout (he audil.
We assessed the su¥ceplibility of the company's financial slalcments to ma￿n31 misslalement. includiftB
obtaining ali underblaiiding of how fraud might occur. by=
•making cnquiries of Inanagemenl as lo where Ihey Lonsidered tllcrc was susccplibilily to fraud. Iheii. knowled8C
of actual. suspected artd alleged fraud,. and
•¢onsidering the intern81 conlrvls in place lo miligatc risks of Iraud and nonw¢omplian¢e with laws and
r¢¥ulations.
To addre%8 Ihe risk of fraud Ihruug,h mai)agcmcnl bias and override of conlrols. Ive..
'perfomied analytical procedures lo identify any unusual or uttexpected relatlOns1iips:
•tcsted journal cntrics to identify unusual trensaclions;
•assessed wheih¢r jud&?em¢nls and #ssumplions mad¢ in dclemiining Ihc acCountin￿V estiinat¢$ determined iii the
prcpai'ation of the financial siaiemen18 ￿re indicative of potential bias- and
•iiiv¢sli8at¢d ihe rationale bchind significant or unusu41 transactions.
In responsc lo Ihc risk of irregiilarities and non-compliance with laws and regulalions. we dcsigncd proccdurcs
which incliided. but ￿re not limiled 10:
•agrccing financial slalement disclosures to underlying supporting documenlalion-
•reading the minutes of meetings of those chargcd with governancc.
•enquiiiiig ofmanagemenl as to actual and potential litigation and clainKs- and
•reviewing correspondence with HMRC.
Page 12

Causeway and Mid Ulster Women's Aid
Independent Auditor's Report to the Members of Cyduseway and Mid Ulster Wornen's
Aid
There are inherent limilaiions in our audit procedures described above. The More removed tliat law5 and
regyulalions dre from financial transactions, the less likely il is tlia( wc WOLild becom¢ awarc of nun-compliancc.
Auditing standard.s also limil Ihc audil procedures required 10 idcniify non-compliance with laws and regulations
lo enquiry of tlie directors and other managenieni and the inspection of regulatory and legal corre5pond¢nce, if
any.
Material misslatemcnls that arise due lo Iraud can bc harder lo de¢￿t than ihosc Ihal arise from error &5 Ihcy
may involve deliberate conecolmenl or collusion.
A furthcr description of our responsibilities is available on the Financial Rewrting Council's wcbsite ac:
www.frc.org.uklaudilorsrcsponsibililies. This d¢5criplion fornis part ofour auditor's report.
Use of our report
This rcport is made .solely io Ihc charitable con)pat)y's members. as a kndy J in 8ccordancc with Chapter 3 of P&i'l
16 of the Cojnpanics ALI 2006. Our audit work has b¢¢n undertaken so thal we might slate lo the charilable
¢oini)any's m¢mb¢r5 thos¢ maiteis we arc rcquircd lo stale to thein in an auditors, report and for no oihcT
purpo¥e. To Ihe fullest Cxicnl pem)itted by law, wc do nol ac¢cp¢ or &%sume responsibility 10 onyone other than
the charitabl¢ ¢vmpany and the clittritable company's members as a body. fur our audit work, for this repoi'l. or
for Ihc opinions we have formed.
Conaill McGra
For and on bcha
atulory Auditor)
cGrady & Co, Sialulory Audilor
fM.B.
Suite 2B Cil(Yo¥aii House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH
Dale..
Pa8e 13

Causeway aDd Mid Ulster Women'5 Aid
Statement of Financlal Activities for the Year Ended 31 March 2023
(Includlng Income and Expenditure Account and Statement of Total Recognised Galns
and Lo55es)
Unres¢Flcted
funds
Rcstricted
funds
TDt&l
2023
To¢al
2022
Nole
Iiicome and Endowments from:
Donations and legacies
Charitable activities
Inve8lmenl incomc
41.717
120.228
3.146
41.717
1.631,754
3.146
15,431
1.629,632
1.138
1.511.526
Total Income
165,091
.511.526
1,676,617
1.646.201
Expendlture on:
Raising funds
Charilablc JciiviIi¢s
(640)
(75,956
{422)
(1,550,390
(1.062)
1,626.346
{1.584)
11,509.632)
Total Expenditure
(76.596)
(1.550,812)
(1.627,408)
(1,511,216)
Nei inLomel(Cxpcndi￿re)
Ti'ansfers between fiinds
88,495
41.319
(39,286)
{41,319
49.209
134,985
Nei movement in ￿ndS
129.814
(80.605)
49,209
134.985
Reconclllatlon of funds
Total funds broughi fonvard
716.262
505.518
.221,780
1,086,797
Tvlal fijnds carried fotward
19
846,076
424,913
Unrc$¢ricted
funds
1.270,989
Reslrlcled
fund$
1,221,782
Total
2022
Nol¢
Jncume and Endoivm¢nt8 Irom:
Dortaiions aiid legacies
Chdl'ilablc aclivilies
Inveslnieiit iii¢oin¢
15.431
56.611
1,138
15.431
,629,632
1.138
1,573.021
Total In¢vme
73.180
1,573,021
1,646.201
Expendlture on:
Raising funds
Chaiitable activiti
(8)
(1,576)
1,448,522
(1,584)
.509.632
Total Expci)diture
{61.118
(1.450,098)
(1.511,216)
iiiconi¢
Transf￿5 belwccn fund5
12,062
36,659
122.923
{36,659
134.985
Net movement in funds
48.721
86.264
134,985
Reconcillatlon of funds
Total funds brought fonvard
667.543
419,254
1,086,797
Total fund5 rattled forward
19
716,264
505.518
1,221,782
Page 14

Causeway and Mid Ulster Women's Aid
Statement of Financial Activities for the Year Ended 31 March 2023
(In¢ludlng Income and Expenditure Account and Statement of Tot21 Recognised Gains
and Losses)
All of th¢ charity's acliviii¢S derive fiom conlinuing operatiwis during ihc abovc two pcriods.
Tlie futJd5 brcakdowii for 2023 & 2022 is shown in nolc 19.
Page 15

Causeway and Mid Ulster Women's Aid
(Registration number: N1030137)
Balance Sheet as at 31 March 2023
2023
2U22
Nole
Fixed assets
Taiigible assetb
14
173,322
172.061
Curreht a55et5
Dcbtors
Cash ai bank and in hand
15
49,124
1.140.192
31.422
1,132,050
1.189.316
1.163.472
Credltors: AmoDnts fallln2 due wlthln one year
Net current &5sets
16
{91,649
69.035)
1,097,667
1.094.437
T(btRI 455ets less current Ilabililies
1,270.989
1.266.498
Credltors: Amounts falllng due after more than one yeAr
Nel assct5
17
44,716)
1,270,989
1.221.782
Funds of the charlty:
Reslrlcted funds
424.913
505,518
Unre51rict¢d income fundy
UnTeslricled funds
846.076
716.263
Tolal funds
19
1.270,989
1.221.781
The financial slulemcnls 011 Pa&Tes 14 10 31 were Appruved by the Inlslees, aiid 3Utlioris¢d for issu¢ on I I
January 2024 and signed on Ihcir behaifby..
li¢e Quinn
Tru8lec
Pagc 16

Causeway and Mid Ulster Women's Aid
Statement of Cash Flows for the Year Ended 31 March 2023
2023
2022
Note
Cash flows from operating attivities
Net ca511 incomc
49,209
134.985
Adjustments to cash flows from non-cash Itcm$
Depreciatioii
Inveslnieiit incomc
23,712
(3.146)
69.775
16,548
150,395
Worklng eapltal Adjustments
(Inci'eas¢)/decreasc in debcors
Decrease in credilors
{Decrcase}lincrease in deferred income
15
16
(17.703)
(20.921)
(1 182)
49.094
(18,303)
26
N¢( cash flows from operating llLlivilies
29,969
181,212
Cash floivs frorn Investlng activitles
liitLrrst receivable aiid similar incomc
Purchase of tangible fixed aS$￿S
Net cash fluwb from invcsling activities
3,146
124.973)
1,138
14
21,827)
1.138
Nel inci'easc in cash and cash cquivalents
8,142
182.350
Cash and cash equivalcnts al l April
Ca¥h and cash equivalents al 31 M8rcli
1.132,050
949.700
1,140,192
,132,050
All of Ilie cash llows are derived froin conlinuin8 operaiioi)s duriiig the above Iwo periods.
Page 17

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
Charity s14tus
The ch¢irily is a Charity liiniled by ￿Laran1CC and conseqiienily diycs not have sharc capiial. Each of the INstces
is liable to contrib￿te an aniount iiot cxceediiig £1 tovdrds the a5SCts of the charity in thc event of liquidation.
The Charity is inco￿Orated in Northem Ircland.
It is rebiislcrcd with the Churilies Comniission for Northem Ireland
Addre.4S'.
Gottalowry H0115C
94 Cliurch Sir¢¢l
Cookslowii
Co. Tyroiie
BT80 8HX
2 Aecounling pollcles
Suinmary of SiEniflcllnt ¥c¢ounling policies and key ¥ccountln% estlmotes
The principal #Ccouiiiing policies applicd in the preparatiun of thcse financial stslements arc sei oui below.
Th¢se policies have been con.4islenily applied io all the years pre.sented. unlc5s oiherwise 5laled.
Statement of compliAnce
The tinancial siaiem¢nls have bcen prepared in accordance iyith Accounting and Reporting by Charilics..
Siatenienl of Recomniended Praclice applicable lo eharilies preparing tlieir accounts in accordance with tl?e
Finaiicial R¢porliiig Siaiidard appli¢ablc in Ihe UK and Republic of Ircland (I-.RS 102) (cifeciive l Janudry
2015) {Charilies SORP (FRS 102)), thc Financial Reporting Standard applicablc in the UK and Republic of
Ireland (FRS 102) and ihe Companics Acl 2006.
BASIS of prepArallon
Cdu5¢way aiid Mid Ulsier Women's Aid mcct5 the definition of a public bencfil entity undcr FRS 102. Asseis
and liabilities are initially reeognis¢d al historical cost or transaction value unless otherwise stAtcd in the
relcvaiil aL¢uui)ling policy notes.
Golng conccr
The tNslees consid¢r Iliat (here are no material uncerlainiies aboul the tharity's ability lo ¢onLinue as a going
concern nor any signifi¢ai)l areas of unceriainly that affecl the carrying value ofassels hcld by Il)e charity.
Income and endoivments
All income is rccognised one¢ Ihc charity has eii(itlcment to (he incomc. it is probable ihal the income will be
received and th¢ amount of Ili¢ incoine r¢¢¢ivabl¢ can be m¢asured reliably.
l)oiialioiis ditd le¥Acie
Donation,s are recogni5ed when ihe charity has been notified in writing of boEli the amount and settlement dale.
lii Ilie event that a donation is subjcct lo conditions ihal rcquire a lev¢1 ofperlorn)ance by ihe chartty bcforc Ihc
¢harity 15 cnlitled lo the funds. Ihc income is defcrred and not recognised until either thosc condilions arc fully
mel, or the fvifilment of tl)ose conditions is wholly wiihift the control of Ihe charity and il is probable that these
¢ondilioll5 Ivill be fulfilled in Ihe reporling period.
Page 18

Causeway and Mid Ulster Women's Aid
Notes to the Financlal Statements for the Year Ended 31 March 2023
Gittnl,f receiwble
Grants are re¢o8Tiised whcn (l)c chaiity has ati entitlemcnl to the funds and any conditions liiikcd to the granis
have been n)er. Where performance conditions are atlaclied io Ihe grani and are yet to be niel, rhe iiicome is
reeognised as a liabilily and includcd oi) Ihc balancc sheel as deferred incomc to be rclcased.
Capilal Gwniils
Capital grant$, when receivcd. are rccognis¢d in fi]11 in the year of rcccipt. These grants arc then rele&8ed in linc
with depreciation ov¢r the useful lifc of Ilic asset willi whi¢h they are associaled.
Deferred liieottie
Def¢￿ed income represents amounts received for future periods and is released lo in¢omiiiB resources in the
p¢riod for whicli, il has bccn TeL¢iv¢d. Siich income is only dcferred when..
Thc donor specifies that the grnnt or donation musl only bc used in future accouiiting pci'iods,. or
Tlie donor has iniposed conditions which must be mel beforc thc charity hds uncunditional cnliilcmcni.
Expendllure
All expenditurc is recognised oncc ihcre is a legal or coiislruc¢ive obligation to that expenditure, it is pi'obable
setilcmcnl LS I'equii'ed and Ihc amuunl cAn be me3sured rcliably. All c()sis are allocalcd lo Ihe applicable
expendilurc heading Ilial aggrcgalc similar lost5 to thal calc80ry. Whcrc cosls cannot b¢ dirc¢ily allribuled lo
particulai. heading.s they hav¢ b¢¢ii allocated on a basis consistcnl wilh the use of resources, with central staff
Cusls allocated on the basis of limc spcnl. and deprecialivn charge5 allocalcd on (he portion of thc Bss¢l's iise.
Other supporl cos18 arc allocaled based on Ilic sprcad of staff ¢osl$.
Rrtlslmgfiiiidy
Tliese dre cosis incurrcd in allra¢iin8 voluntary incomc, the managenienl of iDVCSimcn(s and Ihose incurrcd iii
trading activities Ihat raiso funds.
Cltqi'if4bl¢ ffclivities
Chai'itable expciiditurc comprises those cosis incurred by Ihe charity in the dcliveiy of ils aclivilics and 5¢rvi¥es
for lis b¢n¢ficiarics. It includes boih costs Ihal can b¢ allocaled direcily to such aclivilies ttnd those costs of an
indirect nature necessary to supporl them.
Support costs
Support costs include central functivns and have been allocated to activity wst categorics on a basis cunsislent
with the use of resou￿¢5. for example, allocating properly Costs by floor ams. or per capila, slaff costs by the
lime spenl and oili¢r losls by Ihcir usage.
Governance £05ts
These in¢lude tlie costs atlributsble lo Ihe Charity's u)mpliance with constitutional aiid .statutory requirements,
including audil, blialegic man2g¢n)ent and trustees's tncclings xnd rcimbursed expenscs.
Taxalio
The charity is considered lo pass Ihc lesls set out in Paragraph I Schcdulc 6 of the Finance Act 2010 and
thcrrfore it rneels the dcfinition of a charitable company lor UK corporation tax purposes. Accoidillgly> the
charity is potentially excmpl from (￿all0￿ in tcspect of income or capital gains received within categorics
overcd by Chapler 3 Part I l of the Corporation Tax Act 2010 or Seclion 256 of the Taxation of Chv4rgeable
Gains Act 1992, 10 th¢ ¢xlent Ihal such incDine or gains arc appli¢d cxclusively to charitablc piirposes.
Pagc 19

Causeway and Mid Ulster Women'5 Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
Tmiiglble flxed assets
Individual fixed assets COS(ing £O.O l or inorc arc initially recorded at cost, Icss subsequent accumulated
depreciation and subsequenl accurnulated in)paimient losses.
Depreclalion and amort154tlon
Dcpi'cciation is pi'ovided on tangibl¢ fixed assets so as io writ¢ off Ihc cost or valuation, Ic5s any estimated
residual value. over their expected useful economic life as follows..
Asset class
Land & Buildiiigs
Plaii¢ & M&¢hinery
Fixtures, fiiiings & equipfticnt
Ternpordry Buildings
Depreciation method and rate
20/¢J Straight Linc
25 % Reducing Balance
33.3°/o Straight Linc
IIY/o Siruighi Line
TrAdc debtors
Trade debtors are amounts due from fundcrs and service useTS in rcfugc.
Trade debtors ure recognised initially at the iransaclion price. Thcy are subsequently me&8ured al amoilised cost
Ubing Ihc effective inleitst mcthod, less provision for impairnieiil. A provision for rhe iinpairnicnt of ti'ade
dcbiors is eslablishcd when there is objective evidence d)al the charily will nol be able lo collect all amouiils due
according lo th¢ ori¥iiial l¢rn]s of Ilie rcccivables.
CA$h and cR5h cquivalenls
Cash and cash equivaleiits comprise cash on hand und call deposits. and oiher sliort-temi hibylily liquid
investments tlial are readily conv¢rtiblc to a known 8mounl of cash and are subject to an insigniticant risk of
chang¢ in valuc.
Trade credito
Trdd¢ credilors are obligaiions io pay for goods or serviccs Ihat liave been acquircd in the ordinary coursc of
busit)ess from supplicrs. Accounts payabl¢ are ¢las5ified as current liabilities if the chai'ily does nol havc an
unconditional right. at the end of Ilie reportiiig peTiod, lo defer settlement of the creditor for &1 leasi hvelve
Inunilis aftcr Ilic r¢porting ddle. If iheye is an uncondilional right to defer s¢iil¢m¢nl for al le￿1 Iwclvc monilis
aftei. thc rcportin8 date, Ihey are presented 35 non-currcnl liabililies.
Trade Creditors are recognised initially al Ihe Iransaction pric¢ and subs¢quenily measurcd al amoitised cost
using the effective interest method.
Borroiving5
Inleresl-bedring borrowings are initially recorded at fair valuc, nel of Irdnsa¢lion costs. InleYesl-bcai'in8
borroivings arc subscquently carried al amortised cost. with the difference bctwccn the pro¢¢eds, nct of
Iran8ae(ion costs, and the amount due on redernplion being recognised as a charge to Ihe Statement of Financial
Aclivilies over the period uf Ili¢ relevani bO￿owing.
Iiilerest expense is rccognised on Ihe basis of the effectivc intcrcst method and is includcd in interest puyable
alld siniilar charges.
Bomwings are cla&£ified as CU￿cl1t liabililics unlcss the charity has an unconditional right to dcf¢r settlement of
Ilie liabilily for at leosl (welvc monihs after the reporling dale.
Page 20

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
Fund 5tructurc
Unrestricled incom¢ funds arc gencrdl funds ihat aTC available for usc at the tnislees's discrciion in furtherance
ot the objectives of the charity.
De&ignaled funds are unrestricted funds sei asidc for specific purposes al Ihe discretion of the trustees.
Rcsli'ict¢d income funds are those donald for usc in a particular arca or for specific purposes, the use of which
is restricted lo that area or purpose.
Penslons and other post retirement (thligAtion$
SCHEME.. TPT Retiremeni Solutions- The Flexiblc Reiirement Plan
The company parlicipales in a dcfincd Lonlribulion p¢Hsiun plan.
Finan¢lAI Instruments
Clas.¥iJlcrtlioii
Findnci81 assels and fiiiancial liabililies are recogniscd when thc charity bccomeg a party io the contractual
provisions of Ihc inslriim¢iit.
Financiul liabilities and equity instruments ar¢ classified according to the substance of ihe ¢ontractual
arrangements cnlcrcd into. An equily instrunicnl is any contract ihai evidenccs a rcsidual interest in the assets of
the cliarily after dedu¢ling all of ils liabilities.
Rectpxiiilioii ftiid measureiN¢iil
All finaiicial a88ets and liabililies are initially measured al Iransaciion price (ii)cludiiig Ii?ns8clioii costs), except
ror those finaiiGial asselb classified as al fdir value Ihrougli profi( or loss, which lire initially measured 81 fdir
value (which is nomially the transaction pricc excluding transaction cosls). unless ihc arrangement constilutcs il
financing Ir8nsaclion. If an aiYangem¢nt constiiule% a financing Iransjclion, the financial asset or financiul
liability is mcasurcd al Ilie prescnl value vl Ilie luture payinenls discounlcd al a nui'kel rale of iiil¢r¢sl loi. a
siiiiilill. debi instrument.
Financial assets and liabilities arc only otTs¢l in Ihe slalemenl of fii)ancidl posilioii whcn, and oiily when tl)ero
exists a legally enforceable riglil 10 5¢t off Ilie recognised amounts and the Cliarity intends ciihci. lo seiile 01) a
net basis, ur lo rcalise ihe asset aiid seiile the liability simultaneously.
Financial as.8els are dcrecognised when and only when a) the coillrnclual righis to Ihc ¢asli flows frokn the
finaiicial asset cxpirc or are seitled, bl Ihc chiirity transfers to anoth￿. party subslai)tially all of the risks and
rewards of ownership of the financial asset, or c) the charity. despite having retained some. but iiot all,
significant risks and rewards of ownership, has transferred wntrol of the at>set to anoiher party.
Financial liabilities are derecogiiised only when the obligation spetified in the contract 15 di.scharged, cancelled
or ¢xpires.
The best evidence of fair value is a quoied price for an identical a&set in an active market. When quoted prices
arc unavailable, the pri¢e of # r￿ent Iransaction fvr an identical ussel providcs evidence of fair valuc as long as
there has not bcen a gigt)ifica111 change in ecoiiomic Clrcumstances or a sigiiificanl lapsc of time since the
tran.4actiotE look placr. If tlie market is not aclive and recent Iransaclions of an identical a55el on Ihcir own are
iiol a good estimate of fair value. Ihe lair value is estimatcd by using a valuation leclintque.
Page21

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
3 Income from donations legacies
Unres¢Yicted
funds
TotAI
2023
Total
2022
General
Dortaiions and legacics;
Donations from individuals
41,717
41,717
15,431
41,717
41,717
15.431
4 Income from charltablc Activities
Unresirl¢ttd
funds
Re$trlcted
funds
Total
2023
Total
2022
Gener•1
Charituble Activities
120.2211
1,511.526
1,631.754
,629,632
S Inve$tmenl Income
Unrc5tri¢ted
(und$
Total
2023
Total
2022
G¢ner41
Ini¢i'¢sl rcccivable l￿d similar income.
Inleresl reL'eivablc on bank deposils
3,146
3,146
6 Expenditure on r41slng funds
a) Costs of trading a¢tlvltles
Alloc*ied
support costs
Total
2023
Total
2022
Cosls of gcneralinL¥ domalions and legacies
1.062
1,062
1,584
Page 22

Causeiyay and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 Mareh 2023
7 Expenditure on charitable activities
Unrestrleted lunds
Resirleted
funds
To141
2023
Total
2(b22
DesiEnatcd
Gen¢r*l
Note
Chai'itable
Aclivitics
Depreciation,
amortisalion and
oih¢r similai. costs
Staff cos15
AIIoLat¢d support
costs
1.669
12,897
293.220
307,786
243,780
23.712
7.586
23,712
1,224.032
16,548
,190,761
.216.446
16,217
13,1175
40,724
56,941
13,875
45.988
12,555
Goveniance costs
1,669
Activity
undertaken
dlrecily
74,287
1,550,390
1,626,346
1,509,632
Actlvlty
supporl ¢osts
Total
2023
Total
2022
Wage5 & Salaries
Staff Travel & Expenses
S(atT Recrnilmenl & Trainii)g
Rcnl
Water Rates
Heal & Li8ht
Lrgul & Profcssional Costs
R¢pair5 & Maintenance
Telephoiic
Replacemenl ￿rnIture & equipment
Household, Cleaning & Hospilalily
Gerkeral Support & Travel
Volunl¢er Expenses
Printing, postag¢ & stationery
Insurance
Advcrtisiiig
Bahk Charges
Sundry F,xpe118es
Computer Expcnses
Bad Dcbis
Eslablishmcnt C()sls
Repayment of Funding
C&YP Costs
1,205,646
19.410
1.205.646
19.410
2,664
69,455
2,740
50,713
26,848
11,549
11,623
4.554
17.246
30,062
1,378
35,746
14,181
192
1,162.518
15,047
12,142
7S.252
2,960
33,950
22.186
17,275
12,603
5.006
15,939
9.536
352
23,153
15,746
203
754
1,315
26,769
7,312
34.139
69,455
2,740
50.713
26,848
11,549
11.623
4,554
17,246
30,062
1,378
35.746
14.181
192
920
920
369
11,560
4.286
40.118
48.126
3.085
369
11.560
4,286
40.118
48.126
3,085
.700
1,557,252
55,219
1.612,471
1.495.857
Page 23

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
£62,081 (2022 - £57.38]) of the abovc cxpcndilure was atiribuiable (o unrestricted fvnds and £l.550.389 (2022 -
£1,438.476) lo restricted flinds.
8 Analysis of govcrn411te support Costs
Govern#nce ¢os¢s
Ukrtslrleled
fund5
Tolal
2023
Total
2022
General
Audit fcc5
Audit of the financial Slatements
Other govcniance eosis
Allocated 8upporl costs
4.660
7.735
1.480
4,660
7,735
1,480
3.504
7.755
1,296
13,875
13.875
12,555
9 Nct incomlngloul%oing resources
Nel incornin8 resource5 for Ihc year ittcludc:
2023
2022
Dcprcciation of fixcd assets
23,712
16,548
10 Trustees remuiierHtion and expenses
No I￿￿tee$, nor any peTson.s coi)i)ecled with ihem. havc received any remuncralion from Ilie charity duriiig Ilie
year.
No trustees have reccivcd any re1mbu￿Cd cxpcnses or any oilicr bcnefils frorn the charity during the ycar.
Page 24

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
I I Staff £05ts
Tlie aggregate payroll costs were as follows:
2023
2022
Staff costs durlng the yegr )Yere:
Wages and salaries
Social Security cosls
Pcnsion costs
Other sts(f cosis
1,057.544
77,388
68,777
20,323
1,025.328
70,102
65,526
29,805
1,224,032
1.190,761
Thc monihly av¢rag¢ numbcr of p¢rsons (including sei)ior managemeiil team) cmploycd by ihe charity dui'ing
Ilie ye&r expressed as full lime equivalents w&8 &q follows-
2023
2022
Av¢rage No. of F.mploy¢es
60
63
No employee received emolumenls of more ihan £60,000 during ihe year.
Tlie total rernuneralion of the key management personnel of the charity were £272,440 (2022 £265.072).
The charity considers its key management personnel io be ihe CEO, 2 Financc Managei's. 2 Accommodation
Servi¢¢s Maiiager.s and 2 Commuttity Service5 Managers.
12 Auditors, remuneration
2023
2022
Audit of Ihc finJncial 5taterncnts
4,660
3.504
Page 25

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
13 Taxation
The charity is a registercd cliarily and is therefore exeinpt froin laxalion.
14 Tangible fixcd as5Vts
Land and
bulldings
Furnilurc and
equipment
Plant and
machlnery
Total
Cost
At l April 2022
Additions
170,000
68,04¥
13,419
77,498
11,554
315,546
24.973
At 31 March 2023
170,(K)O
81.467
89,052
340.519
Depi'cclatlon
At l April 2022
Chtkrge for Ihe year
54,400
3,400
61.600
10,921
27,485
9.391
143.485
23,712
Ai 31 March 2023
57.800
72,521
36,876
167.197
Net book value
At 31 MarLh 2023
112,200
8,946
52.176
173,322
Ai 31 March 2022
115,600
6,448
50,013
172,061
IS Debtors
2023
2022
Trade debtors
Prepayments
Accrued in¢ome
9,581
8,202
31,341
5,839
4,722
20,861
49.124
31.422
16 Creditor5: amollnti falllng due wlthln on¢ y¢ar
2023
2022
Trade creditors
Oih¢i' taxation and social sccurity
Pcnsion scheme ¥reditor
Accii]als
Deferr¢d income
9,102
27,201
179
55,167
11.354
16.225
195
40,079
1,182
91,649
69,035
Page 26

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
17 Creditors: amounts falling due after one ycar
2023
2022
Capital Grants Reserve
44.716
18 ContinRent Ilabllliles
Subsequent lo the date of the Balance Sheei, the Northeni Ireland Housing Executive (NIHE) have indicated
Iheii. intention lo claw back an amounl of historic Supporiing People funding fi'om Ciiuseway and Mid-Ul¥lei'
Womcn'$ Aid. Any repayment would be expeLted lo take placc in 2024. The ainount to be rcpJid lo NIHE lias
not yci bcen deierniined.
19 Funds
Balance at
31 M4rcli
2023
B4lance at I
Aprll 2022
Jncomlng
resources
Resources
expended
Tran$fer$
Unrestricted fund¥
Geiieral
Uiircslricted Funds
Refuge Scrviccs Residents
Charges
CIOLD Accountable Body
254,431
126,053
(54,155)
13,414
339,743
53,658
81.297
16.139
22,900
(13,940)
6,832
55,857
97,368
389.386
165,092
74,927
13,417
492,968
De,si8iiaierf
Rul￿1￿8 Costs Reserves
Unfunded Salary Rescrvc
Redurtdancy Reserve
Project Deficlt Rcscrvc
Internal RefuKbushni¢nt
Reserye
Major Rcpairs Reserve
100,742
18.632
157.503
5,0(Ki
100,742
18,632
187.503
5,000
30,000
5.000
40,000
5.000
36,231
{1,669
(1,669
2.100
326,877
27,900
353,108
Total Unres¢rlcted funds
716,263
165,092
(76.596
41.317
846,076
Restrleted t'unds
NIHE Supporting Pcople
NIHE Floating Support
NIHE Housing Management
Comic Relief - Big Night In
Criminal Justice
Bultle UK
Surestart
145.025
42,193
49.840
21,185
4,808
74
392,029
249,751
135,841
(371.075)
{246.123)
(120,400)
(7.925)
(10,620)
(73)
(62.104)
(18,601)
{3,223)
{5,162)
{1,563)
147,378
42,598
60,119
11,697
1.688
7.500
(i)
(732)
62,836
Page 27

Causeway and Mid Ulster Women's Aid
INotes to the Financial Statements for the Year Ended 31 March 2023
Balance at
31 March
2023
Balance ai I
Aprll 2022
Incoming
resourees
Resourccs
expended
Transfer5
ComiL Relicf - Sustainability
Fund
Children in Nced Causcway
NHSCT Cenlre
LCG PCSP Covid Fxtcnsion
Fund
NIFIE Training
NIHE- PIF
NHSCT Rcfuge
Garfield Wcslon
Surcslart- GOLD Salaries
Mid Ulsl¢r PCSP
Mid Ulslcr Siarfish Lollcry
Mid Ulster DC DV GTanl
SHSCT Floatin¥ Suppurt
CCCJ PCSP Schools
Progi'amme
NHSCT Cl)ild Wvrk
NIHE SP Recognition Payment
Foylc WA NRPF
Aiynagh Down WA
Nationwide Family Support
Suresidrl Pi lol
N114E ITrrel Cap Grant
Halifax Cap Grant
NHSCT FunVF,quip Cap Grant
Mid Ulster DC Cap Granl
Mid Ulbl¢r Starfish - Lottery
Cap Grant
Ulsier Gardcn Villa8es Cop
Grant
Children in Need Covid
Bouslci Cap Grant
Comic Relief Covid Cap Grant
3.613
2,525
,973
{3.613)
(17,702)
(13,273)
15,372
11.995
(195)
(695)
3,129
220
48.052
21.000
(21,566)
2,563
220
(48.052)
(62.583)
130)
(346,619)
{3.040)
(109,378)
(4,000)
(18,197)
63,591
658
1,666
15,755
15.785
346,622
7,242
120,127
4,000
17,490
(3)
4,202
62.101
52,438
(1.086)
1.652
{353)
592
18,249
20.000
11,724
(13,530)
(11.675)
(939)
(14,701)
(600)
(36.882)
{6.114)
24,719
49
825
10,458
2SO
10,892
279
,764
7,714
17.445
850
48,406
281
(632)
6,112
2.840
4,000
438
1,334
{2.840)
(500)
{438)
(1.334)
3,500
712
(712)
4,000
(500)
3,500
568
22.700
(568)
2,837
19.863
Tolal restrlcted (und5
505.518
,511.527
{1.550.8141
(41.317)
424,914
Total funds
,221.781
1.676.619
1,627,410)
1.270.990
Page 28

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
Balance at
31 March
2022
Bg14nce al
Aprll 2021
Incoming
r¢sour¢¢s
Resources
expended
Transfers
Uni'estrlcted funds
Jenerffl
Unrestricted Funds
Refuge Services Residenls
Charg¢s
GOLD Accountable Body
215.296
38.165
{27.390)
28.360
254,431
42.705
82.665
12,115
(10,197)
23.531
9.035
737
53.658
131,297
340.666
73,180
61,118
36,658
3119.386
De&ignuled
Running Costs Reserves
Unfundcd Salary R¢s¢rv¢
Redundancy Reserve
ProJeLI Deficit Reserve
Internal Rcfurbushmen¢
Reserve
Major Repairs Rescrye
11)0,742
18.632
157,503
5.0
100,742
18,632
157,503
5,000
5.OtKI
40,0(Ki
5,000
40.000
326.877
326,877
Total unre$trleted fund$
667.543
73,180
61,118
36,658
716,263
Restricted funds
NIHE Supporting People
NII-IE Floating Support
NIHF Housiftg Mrtiiagenient
NIHE SP Emcrgcncy Cuvid
Grdnl
Comic Relief - Big Nighi In
Criniinal Juslicc
Bultle UK
Surestarl
Comic Rclicf _ Sustainability
Fund
Childrcn in Need Causeway
NHSCT Cciitrc
CCCJ PCSP Covid Extension
Fund
SP Covid 19 Sla￿l￿g Cosls
NIHE Training
NIHE- PIF
NHSCT Rcfuge
Childrcn in Need Mid Ulsl¢r
Garfield Wcslon
131,403
31,569
550
364,767
219,781
92.495
(342,802)
(209.157)
(109,410)
(8,343)
145.025
42,193
49,840
66,205
38,403
21.989
86
208
45,886
(5,868)
{8041
(25,379)
(1341
(61,184)
178.421)
21.185
4,808
74
30,101
60,931
253
6,013
2.972
(2,4(K))
(28,475)
(11.787)
3,613
2.525
1.973
28,028
13.756
2,388
21,0(Kl
(20,259)
(9.902)
3,129
9,902
220
220
52,893
30,407
36,736
16.569
(35,248)
(36,736)
(17,174)
(14.286)
48,052
(J05
30.071
15,785
Pagc 29

Causeway and Mid Ulster Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
B4lance at
31 March
2022
Balance at I
Aprll 2021
Incoming
resourc¢5
Re50urees
expended
Transfers
Surestart - GOLD Sularies
Mid Ulster PCSP
Mid Ulsier Starfish - Lottcry
Mid Ulsler DC DV Grant
Reni (Fuiid 4)
NHSCT Refuge Mid Ulster
SHSCT Floating Support
CCG PCSP Schuuli*
Programmc
NHSCT Child Worker
NIHE SP Rccognilion Payment
MU Dislrici Council
Foyle WA NRPF
Amlagli Dvivti W A
Nalioiiwide Faiiiily Supporl
MU MODVIlDAP
NIHE Homeles.% Prevention
Sureslart Piloi
NIHE IT/Tel Cap Cjranl
l-lalifax Cap Grant
NHSCT FumlEquip C¥LP Grant
Mid Ulster DC Cap Grant
Mid Ulster Starfish Loltcry
Cap Gi'unt
Ulster Garden Villages Cap
Gi'aiil
Cliildrcn in Need Covid
Bousler Cap Grant
Comic Relief Covid Cap Grant
311,478
5.250
119,086
(311.610)
{3.264)
(99.112)
(4.667)
132
(6,331)
4.345
32,464
4,667
11,788
52.438
(11,788)
789
28,796
16,935
{29.585)
(16,180)
897
1.652
20.000
10,067
16.387
4.000
IS,988
850
48,406
(1.751)
{10.067)
(14.623)
(4.000)
(1,274)
(6001
18.249
1.764
7,714
(250)
48,406
(319)
(19.000)
(3.039)
319
19,000
3,320
281
2.840
4.000
438
1,334
5,680
4,500
877
2,667
(2,840)
(500)
(439)
{1,333)
.424
(712)
712
4,5(Kl
(500)
4.000
1.136
25,538
(568)
(2,838
568
22.700
Total restricted funds
419,252
,573.020
(1,450.096)
(36,658)
505,518
Totpl funds
1,086,795
1,646,21KI
,511,214
,221,781
Page 30

Causeway and Mid Ulsler Women's Aid
Notes to the Financial Statements for the Year Ended 31 March 2023
20 AnAIysis of net a55ets betiveeii fund5
Unrestricted
fuiids
Restrleted
Cunds
General
Total funds
Tangbible fixed a5￿tS
Currcnl asscls
Cutrent lidibilities
146,459
791.266
(91,649)
26,863
398,050
173,322
1.1¥9,316
(91.649
Total net assets
846.076
424,913
1,270,989
21 Analysi5 of net funds
At 31 Mayeh
2023
At l Aprll 2022
C8$h tloiv
Cash al bank and in hand
1,132.050
8.142
1.140.192
Nel debt
1,132,050
8,142
1,140,192
22 Related party Iransgctions
There were no related party Iransaciions in the year.
Page31