Company registration number: N1030137 Charity rcgislration number= NICI 06888 Causeway and Mid Ulster Women's Aid (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2024 M.B. McGrady & Co Chai'tered Accountants & Registered Auditor Suite 2B Cadogan Housc 322 Lisburn Road Belfast Co. Antrim BT9 6GH
Causeivay and Mid Ulster Women's Aid Contents Reference and Admini511'alive Dclails Trustees, Report 2to8 Strategic Report Statement of Trustees, Responsibilities Independent Audi1015' Report Ioto 14 Sialement of Financial Activities 1510 16 Balance Sheet 17 Statement of Cash Floivs 18 Notes to the Financial Statements 191032
Causeway and Mid Ulster Women's Aid Reference and Administrative Details Chlef Executive Officei. Sharon Burnclt Trustees LesleyAnn Mari'iolt Margaret Bryson Gillian Cliffoi'd Shaion Kirk Isobella Danielle Mallon Ursula Marshall Ali¢e Quinn Marie Bricge Quinn Secretary LesleyAnn Mari'iott Prineipal Office Gortalowry House 94 Church Street Cookstown Co. Tyrone BT80 8HX The charity is incorporated in Northern Ireland. N1030137 Company Reglstration Number Charity Registration Number NIC106888 (registered Chai'ity name: Mid-ulster Women's Aid) Solieitors Toal & Heron Solicitors l O Loy Sti'eet Cookstown Co. Tyrone BT80 8PE Bankers Ulster Bank 20 William Slreel Cookstown Co. Tyrone B T80 8ND Audltor M.B. McGrady & Co Chartered Accountants & Registei'ed Auditor Suite 2B Cadogat) House 322 Lisburn Road Belfast Co. Anti'im BT9 6GH Page I
Causeivay and Mid Ulster Women's Aid Trustees, Report Strategic Report for the Year Ended 31 March 2024 The Ii'ustees, wlio al'e dii'ectoi's foi. the purposes of company law, present their stralegi¢ report for the year ended 31 March 2024. in compliai)ce with s414C of the Companies Act 2006. Financial revlew Income in the yeaj. was £1,631.974 and expenditure lotalled £1,580,814 giving a surplus of £51,161. Total funds held at 31 st Mar¢h 2024 were £1,322,150. £450,814 of the total fvnds are i'esti-icted and are not available for lh¢ general purposes of the charity at lh¢ end of the rcporting pei'iod. Unreslricled and designated reserves totalled £871,334 al the close of the period. Pollcy on reserves 1¢ is ihe Charity's policy to maintain unrestriclcd reserves equal to 6 months running costs. In 2024, that value 15 £798.313. As at 31 March 2024 total unrestricted general reseives was £523,874, total uni'estricled designated reserves was £347,460 and total restricted reserves was £450,814. Prlneipalfunding sources Oui. principal funding source continues to be the Supporting People Fund which ensures deliveiy of core setvices of refuge and floating support. Thei'e is no inbuilt automatic increase to this funding year on year. To manage risk we regularly I'eview costs, identify most cost-effective means to manage running costs. To ensure that we do not have a single source of fundii)g which will inci'ease the risk of our ability to sustain our oi'ganisations woi'k we seek and have secured other soui'ces ot funding to allow the introduction of necessary services and related costs. The charity recognises the increased necessity to work in partnership and collaboration with other agencies lo secure future funding. All fund5 received are detailed within this report. Aside from donations from private individuals and local businesses, the principle funding sources foi. the charity are from grant making bodies and contract income fi'om NHSCT and NIHE Suppoiting People. The charity recognizes the increased necessity to ivork in pai'ln¢rship and collaboration with othei. agencies lo secure future funding. All funds received are detailed within this report. Principlll rlsk5 uiicerlaiiilies There is no inbuilt automatic increase lo oui. recui'ring fi]nding from NIHE & NHSCT. To manage I'isk we regularly review cosls, identify most cost effective means to managc running costs and Ihrough our merger processes have been able to ensure organisalional wide contracts wliich repi'esent savihgs. In ol'der lo ensure that we do not have a single source of funding which will irkcrease the risk of our ability lo sustain our organisations woi'k ive seek and have secLEI'ed other sources of funding lo alloiv the introduction of necessary serviccs and related costs. As part of oui. oiigoing organisational change i'eslructuring of our management functions is planned for 2024. Going Concern The trustees believe that the charity will continue as a going concei'n. Funders have shown themselve5 to be suppoi'tive, flexible and adaptive lo tlie curren¢ situation which is an invaluable help lo the womei)'s aid community. The oi'gaiiisalion continues lo work in pai'tnership with government bodics and agencies in teiins of devcloping a longer term strategy to support victims of domestic violence. Page 2
Causeway and Mid URster Women's Aid Trustees, Report Strategie Report for the Year Ended 31 March 2024 Plans for future perlods Alft ond key obJec¢lvesforfulureperiods Implemenlalion of management and administi'alion restructuring processes are planned for next reporting period thereby ensuring streamlined and coordinated management across full gcogi'aphical area served. To ensure all services are available across Causeway and Mid-U15ter areas applicatioh for exlension of the Starfish Project will be completed reflecting need for inclusion of Causeway service uscrs. Options for delivery of self-conlaincd accommodation units will continue to be pursucd and all opportunilies to introduce community-based children and young person services will be sought. Pagc 3
Causeivay and Mid Ulster Women's Aid Trustees, Report The Iruslees. who are dii'eclors for the purposcs of company law, present the annual report together with the rinan¢i&l statements ofthc charitable company for the year ended 31 March 2024. Aehlevements and Performance 2023 2024 began with our service5 being recognised through an invilalion being extended for a reprcsenlalive to attend the Coronation in May. This came following a visit the previous yeai. fiom the then Queen Consor¢ to our Mid-ulsler refuge accommodation. Across this yeal. our refuges accommodated 89 women and 53 childi'en. This figure is broadly similar to the previous reporting period and our refuge occupancy levels remain higli with 96.2% occupancy in year. The high occupancy levels reflec¢ need foi. 5ervicc and the change in the housing environment which has seen a significant inci'ease itt demand for emergency accommodation and the knock-on impact of increasing difficulty in obtaining long lemi accommodation. Oui. community-based SeICeS supported 748 women with the 74.IO/D I'equiring Floating Suppoi'l serviccs. These services provide housit]g related support, inclusive of gaining andlor sustaining safe accommodation alongside necessaiy activities to address safety, income and legal issues arising from abuse. The ¢omplexity of need and the increased timescales required lo meet needs because of pressures experienced by key statutory partners has meant that those we are seeing an increase in duration of suppoi't required. Our response lo children in refuge has been significantly iniproved in year Ihrough support from Allstate, corporate pai'lnei. of Women's Aid in Northern Ii'eland. Play facilities it) both of our refvges were impi'oved immensely for all children and we were also able lo incorporate improvements in our sensory spaces. We were very excited this yeai. to be able to move our Mid-ulster community-based services to new pi'emises. This ensured much improved space for staff to work fi'om and access to a dedicated training room space Iliereby allowing further development of services to women. Page 4
Causeway and Mid Ulster Women's Aid Trustees, Report Objectives And aetivities Objects aiid ain The Objects of the Chai'ity for ihe benefit of Ihc public arc.. To relieve disti'ess, suffering by the provision of safe lempoi'aiy accommodation for women and theii. children. young people and vulnerable adul¢ dependents who arc, may be, oi. have been, expei'iencing dom¢sti¢, sexual or gender based violence or abuse. To relieve distress, suffering expcrienced by women and their children, young people and vulnerable adult dependents by providing andlor promoting a range of support services such as infomiation, advice cenlres, confidential services, counselling, outreach, court support, training and advocacy. To relieve those in need by the provision of infoin)alion and advice for those alfecled by domes¢ic, sexual or gender based violence or abuse and referral to relevant support agencies; To advance education on violence against women and girls, including trafficking and exploitation, and ils effects, and to relieve those in need by promoting ils prevention and the protection of those affected- To advance education on domestic, sexual and gender based violence and abuse and their effect5, and to advo¢ale foi. and lo relieve thosc in need by promoting their prevention and the protection of thosc affected. To advance women's and children s human rights and gender cquality to relieve the suffering and distres5 caused by violence emanatihg from the violation, inipaiment or nullification of enjoyment of their human rights and fundamental freedoms; The promotion of such other charitable purposes as may from lime to time be determined in accordance with Northern Ireland ¢hai'ity law. Tliefocus of oiir work Our focus is in the provision of direct services to women and Lhildren who have experienced domestic and sexual violence through provision of accommodation and community based sUPPOI't to ensure all necessary crisis intervenliott and long term support is in place lo support victims. Wc woi'k in pai'lnei'ship with slalulory and communitylvoluhtaiy organisations to ensure best outeomes for seivice users and engage in community based awareness raising on the topic of domestic and sexual violence. Strategic engagement with relevant slalutory bodies and government deparlmenls is ensured lo promote our services and necessity for fi]rth¢r development. Page 5
Causeway and Mid Ulster Women's Aid Trustees, Report Relulionshlp with reloledparties Causeway & Mid-ulstey Women"s Aid I'ecognises the necessity for meaningful partnership working to ensure Ihe best possible outcomes for those who need oui. support. To embed this within oui. pi'aclice Causeway & Mid-ulsler Women's Aid has been represented on the following mulii-agency groups within this period.. Noi'ihern Domestic and Sexual Violence Partnership and associated sub-groups Multi-Agency Risk Assessment Conferences Coleraine and Gold Sui'¢ Stai1 Partnerships Advice Nl Management Committee . WAFNI Forum Family Hub Noi'iheim Area Safeguarding Partnership Committee Representing Independent Supporting People Providers Local Arca Housing Group- NIHE Central Homelessness Forum - NIHE Public benejll How our activities deliver public benefit.. All our charilable activities focus on the support of women and children who are or have been victims of domestic violence and al'e undei'laken lo further oui. charitable purposes and for public benefil. Who used and benefitled trom our Services? In 2023-24 both our I'¢fuges have seen 98fj/0 and 95D/o occupancy rates accommodating 89 women and 53 children. 748 ivomen accessed oui. comniunity-based services ensuring that support io address ¢he safely. housing. financial, legal, health and pei-sonal development needs of women can bc addi'essed. Our preventative education programmes reached over 2000 11-14-year-olds ensuring that all secondary schools in both Causeway Coast and Glens and Mid-ulsler have a¢¢ess to piogrammes suppoi'ling their ability lo identify unhealthy relationships and support options. The trustees confirm Ihat Ihey have complied with the I'equirements the Charities Act 2008 (Northern Ireland) to have due regard lo the public benefit guidance published by the Charity Commission for Noril)em Ireland. Structure? governance and monagement Nfflure ofgoverning documenl Causeivay & Mid Ulstcr Womcn's Aid is a Company Limited by Guarantee, governed by a Mcmoi'andum and Articles of Association. It is controlled by a voluntary Management Boai'd who are responsible for strategic planning and decision making, financial governance and probity and have employment responsibility for all staff. Page 6
Causeway and Mid Ulster Women's Aid Trustees, Report Recriilimenl appoinlmenl of Iruslees The direcloi's of the company are also chai'ity trustees for the pUoseS of charity law and under the company's Articles are known as members of tlie Manageinent Cominiltee. Members of M8nagemen( Board are rcci'uited through professional or personal recommendation and by advertisement. Volunteers who are lo be appointed receive induction to assisl them to fulfil their roles in relation lo governance of the organisalion. Membei's lo the Boai'd arc proposed al the annual genei'al meeting. Office bearers are elected at the first Management Committce meeting following the annual general mee¢ing. The day-to-day management and operation of the activities are carried out by a staff team, led by the Chief Executive officer and Senior Management Team who report regularly to the Committee. Operational staff and volunteers contribute to the day to day activities of the charity and their contribution is invaluable to the charity meeting ils aims and objectives. The Management Committee meets eleven times per year to receive reports (including financial) from the CEO. Arrangemenlsfor selling key mllnagemenlpersonnel remunerdlion Setting pay and remuneration of the charity's key management personnel is managed through using benchmarking lo set appropriate levels and Ihrough resources available lo the organisation from funding sources. This is carried out by the board as and i¥hen requiird. Major risks undmunagemenÉ ofihose rtsks There is no inbuilt automatic increase lo our recurring funding from NIHE & NHSCT. To manage risk we regularly review costs. identify most cost effective means lo managc iunning costs and through our merger processes have been ablc lo cnsure organisational wide contracts which represent savings. In order to ensure that we do not have a single soui'ce of funding which will increase the risk of our ability Io sustain our organisations work ive seek and have s¢¢ured oiher sources of funding lo allow the introduction of necessary services and related cosls. Flnancial instruments Objeclives andpolicies The organis8lion has a risk management policy and opei'ates a risk assessment framework which includes cariying out risk assessment on all activities. Internal ¢ontrol risks are minimised by the iinplcmentation or pi'ocedures. Procedures are in place to ensure compliance with health attd salcty of staff, volunteers, clients and visitors lo our premises. Supporting People QMT (Quality Management Tool) is fully implcmentcd and extci'nally validated. Individual proje¢¢ evaluations are completed to ensure that the services we provide clearly benefit our service users. Risk management is a standing agenda item at all manageinent committee meetings to mitigate the risks that the charity faces. Cushflow rLsk The cliarity's activities expose it primai'ily to the fit)ancial risks in tl)e area of inconie generation. The cl)ai'ity relys heavily on government agencies whose budgets are reduced year on yeai., leaving the charity increasingly reliant on other agencies and the public. Page 7
Causeway and Mid Ulster Women's Aid Trustees, Report Credil risk The chai'ity's principal financial assets are bank balanLes and cash, trade and other receivables, and inv&slments. The charity's credit risk is pi'imarily atli'ibulable to its ti'ade I'eceivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impaii'ment is made where there is an identified loss event which, based on previous experience, is evidence of a reduclion in the I'ecoverabiliLy of the cash flows. Liquidity risk In order lo maintain liquidily lo ensure that sufficient funds are available foi. ongoing operations ai)d future developments, the charity has a reserves policy of maintaining reserves at 6 months running cosls and Ihal all restricted reseives al'e available in the foi'm of cash at the bank. The Irustec's I'eport (incorporating the directors, report and the strategic report) was approved by the trus1e or the charity on 19 December 2024 and signed on ils behalf by.. Alice Quinn Trustee Page 8
Causeway and Mid Ulster Women's Aid Statement of Trustees, Responsibilities The ti'ustees {who are also the directors of Causeway and Mid Ulster Women's Aid for the purposes of company law) al'e i'¢sponsible for preparing the Iruslees, report aiid the financial statements in accordance with the United Kingdom Accounting Siand8rds (United Kingdom Gen¢r811y Accepled Accounting Practice) and applicable law and I'egulalions. Company law rcquire5 Lhe Iruslees to prepare financial statements for each financial year. Under company law the trustees musl not approve the financial slalemenls unless they arc satisfied that they give a true and fair view of the state of affairs of the charitable company and of its inconiing I'esources and application of resources. including its income and expenditure, foi. that period. In pi'eparing these financial statements, the Ii'ustees are requii'ed to: select suitable ac¢ounting policies and apply them consistently. obseive the methods aiid principles in the Charities SORP. make judgemenls and estimates lha¢ are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject lo any material departures disclosed and explained in lh¢ financial statements. and prepare the financial statements on the going concern basis unless il is inappropriate lo presume that Ihe chai'itable company will continue in business. The Crustees al'e respot)sible for keeping adequate accounting records that are sufficient lo show and explain the charitable company's transactions and disclose ivitli reasonable accuracy at any time Ilie financial position of the charitable company and enable Ihem to ensure that the financial statements comply with the Companies Act 2006. Tl)ey are also responsible for safeguarding the assets of the charitable company and hence for laking reasonable st¢ps for the pi'evenlion and detection of fraud and other irregularities. Disclosure of information to &uditor Each ¢ruslee has taken steps that they ought lo have taken as a trustee in order lo make themselves aware of any relevant audit information and lo eslablish that the charity's audilor is aware of that information. The trustees confirm that there is no relevant information that they know oland of which they knoiv the audilor is unaware. Approved by the Irustees of the charity on 19 De¢emb¢r 2024 and signed on its behalf by: lice Quinn Trustee Pagc 9
Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's Aid Opinion We have audited the financial statements of Causcway and Mid Ulsler Women's Aid (the 'charity') for tlie year ended 31 March 2024, which comprise the Sialement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes lo the Financial Slalemenls, including a summary of significant accounting policies. The rinancial repoi'ling framework that has been applied in their pirparation is United Kingdoni Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Slandard applicable in Il)e UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a truc and fair view of the stale of the charity's affairs as at 31 Marcl) 2023, and of ils lolal incoming resources and expenditure of resources, foi. the yeai. then ended. have been properly prepared in accordance with United Kingdoin Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of Ihc Companies Act 2006 Basis for opinion We conducted our audit in accordance with Intci'national Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further dcscribed in the Auditoi's, I'esponsibili¢ies ror the audit of the financial statements section of our repoi't. We are independent of the charitable company in accordance with the ethical requirements tl)at are relevant lo our audit of the financial statements in tlie UK, including the FRC'S Ethical Slandai'd, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidcnce we have obtained is sufficient aiid appropriate to provide basis for our opinion. Contluslons rel#tlng to going concer In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accountii)g in tlie pi'eparalioi) ofthe fii)ancial statemcnts is appropriate. Based on the woi'k ive have performed. we have not identified any material uncei'lainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability lo continue as a going con¢ei'n for a period of at least tivelve montlis from M'hen the financial statements are authoris¢d for issue. Our responsibilities and Il)e responsibilities of the Trustees with respect lo going concern are described in the relevant sections of this report. Page 10
Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's Aid Other information The other infoi'malion comprises the inforniation included in the annual report, including the ti'ustees, report, other than the financial statements and our auditor's repoi't thereon. The trustees are responsible for the other information conlaitied witliin the annual report. Oui. opinion on Ilie financial slatemenls does not covei. the other information and, cxccpt to the extent otherwise explicitly stated in our report. we do not express any forrn or assurance conclusion ihereon. Oui. responsibility is to read the other informalion and, in doing so, consider wl)ether the other information is m&terially inconsistent with the financial slalements or oui. knowledge obtained in the course of the audit. or otheiwise appears lo bc materially misstated. If we identify such material inconsistencies or apparent material misstatcments, we are required to determine wheiher this gives rise lo a material misslalemenl in the financial statements Ihemselves. If, based on the work we Iiave performed, we conclude that there is a material misstatemcnt of this other infomiation, we are required to reporl that fa¢t. We have noihing lo report IN this regard. Opinion on other matters prescrlbed by the Companles Ae¢ 2006 In oui. opinion, based on the work undertaken in the course olthe audit: the information given in the Strategic Report and Trustees, Report for the financial year for which the financial statements al'e pi'epared is consislenl with the financial slatemenls. and the Stralegic Report and Trustees, Rcport have been prepai'ed in accordance with applicable legal requirements. Matters on which we are required to report by exceptlon In the light of the knom'ledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material missialements in the directoi's, repoi't included within the trustees, report. We have notl)ing to I'eporl in respect of the following matters ivhere Ihc Companies Act 2006 requires us to report to you if, in our opinion- adequatc aceounting records have not been kep¢ or r¢tui'ns adequate for our audit have not been received from branches not visited by us. or the financial statements are not in agi'eement with the accounting record5 and returns- or certain disclosures of Ii'ustees, remune12tion specified by law are not made. or we have not received all the infomia¢ion and explanalions we require for our audit. or the trustees ivere not entitled to lake advantage of the small Companies exemption from the requii'ement to pi'epai'e a Sti'ategic Repoit or in prepai'ing the Repoi't of the Trustees. Responslbllltles of trustees As explained more fully in the Statement of Truslees, Responsibilities [set out on page 8]. the trustces {who are also directors of the charitable company for the pui'poses of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a Ii'ue and fair view, and for such internal conliol as Il)e trustees detemiine is necessaiy lo enable the preparation of financial statements that are fl'ee from material misstalement, whether due to fraud or error. Page 11
Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's Aid In pi'eparing the financial statements, Ihe tsustees are responsible for assessing the chai'ity's abilily to continue as going concei'n, disclosing, as applicable, matlei's related to going concern and using the going concei'n basis of accounting unless the ti'ustees cither intend lo liquidate the charity oi. to cease opei'ations, or have no I'ealistic aliei'native but to do so. Our responsibilities for ¢he audit of the finaneial statement5 Oui. objectives are to obtain reasonable assurance about whether the financial slalements as a whole are free riom material misstatement, whether due to fraud or error: and to issue a Report of the Independent Auditors that includes oui. opinion. Reasonable assurance is a high level of assurance but is not a guai'antee that att audit conducted in accordance with ISAS (UK) will always delect a niaterial misstatement when it exists. Misslalemcnls can arise from fi'aud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influcncc the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance iviih ISAS (UK). we exercise professional judgement and maintain professional scepticism throughout the audit. We also: .Identify and assess Ihe I'isks of material missiatement of the entity's financial slalemenls, Ivhether due (o fraud or errol., design and perlorm audit procedures responsive to those risks, and obtain audit evidcnce that is Su1Clent and appropriate to provide a basis for our opinion. Th¢ risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omissions, misrepi'esentations, or the overi'ide of internal control. .Obtain an underslanding of internal control relevan¢ lo the audit in ordei. lo design audit procedures that arc appropriate in the circumstaiices, but not for the purpose ot expressing an opinion on the eftecliveness of the entity's internal control. *Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and rclated disclosures made by the dii'eclors. .Conclude on the appioprialeness of the directors, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a materia5 uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability lo continue as a going concern. If we conclude that a material unccrtainty exists, we are required to draw attention in our auditor's report to the relatcd disclosures in the financial statements oi., if such disclosui'es are inadequate, lo modify our opinion. Oui. conclusions al'e based on the audit evidence obtained up to the date of oui. auditor's rcport. Hoivever, future events or conditions may ¢ause the charitable company to cease to continue as a going concem. .Evaluale the overall presenlalion, slruclure and ¢ontent of the financial statements, including the disclosures, and whether the financial slatemenls repi'esent the undei'lying transactions and event5 in a manner that achieves fair presentation (i.e. gives a true and fair view). We communicate ivith those charged with governance regarding, among oihei. mallers, Il)e planned scope and timing of the audit and significant audii findings, including any significant deficiencies in internal control that we identify dui'ing our audit. Page 12
Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's Aid The extent to which our audlt WAS capable of detecting irregularilies, including fr&ud Ii'regularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with oui. responsibilities, outlined above, to delect matei'ial misstatements in rcspect of irregulai'ities, including Iraud. Tlie exlenl lo which our pi'ocedures are capablc of delectii)g ii'regularilies, including fraud is detailed below.. Our approach to identifying and assessing the risk5 of material misstalcmenl in respect of irregulai'ities. including fraud and non-compliance ivith laws ai)d regulations, was as follows.. the engagemcnl partner ensured that the engagemcnt team collectively had the appropriate compclence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. •we identified the laws and regulations applicable to the charitable company through discussions with directors and other nianagement: and from our comniercial knowledge and experience of the chai'ilable sector in Northern Ireland. •identified laws and regulalions wcre communicated within the audit team i'egularly and the team remained alert lo instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial slatemcnls to material misslatemenl. including obtaining an undei'standing of how fraud might occur. by.. •making enquiries of management as io where they Considered Ihere wa5 susceptibility to fraud, their knowledge of actual, suspccled arkd alleged fraud. and •considering the internal controls in place to miligale risks of fraud and non-compliance ivith law5 and regulalions. To address the risk of fraud through management bias and override of conts'ols, we.. 'pcrformed analytical procedures to identify any unusual or unexpected rela¢ionships- •lested journal entries to identify unusual transactions. vassessed wheiher judgements and assumptions made in determining the accounting estimates determined in the preparation of the financial statements wei'c indicative of potential bias. and investigated the rationale behind significant or unusual Iransaclions. In response lo the risk of irregularities and non-compliance will) laws and regulations, we designed procedures which included, but were not limited to: agreeing financial statement disclosures lo underlying suppoi'ting documcntation. •reading the minutes of meetings of those charged with govei'nan¢e' '¢nquiring of management as to actual and potential litigation and claims. and breviewing correspondence with HMRC. Pag¢ 13
Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's Aid There are inherent limitations in our audit proccdurcs described above. The more removcd that laws and regulations are trom financial transactions, the less likely il is that we would become awai'c of non-compliance. Auditing standards also limit the audit procedui'es required to idcntify non-compliance with laws and regulations lo enquiry of the directors and other management and the inspection of I'egulatory and legal correspondcncc, if Material missla*menls that arise due to fraud carl be harder to detect than those that arise from ei'ror as they may involve delibcrate conccalmcnt or collusion. A further description of our responsibilities is available on the Financial Reporting Council's websitc at: www.frc.org.uklauditorsresponsibilities. This description fornis part ofour auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to thc charitable mpany's members those matters we are required lo state to them in an auditors, report and for no other purposc. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Conaill McGra nior atutory Auditor) For and on behalf ofM.B. McGrady & Co, Statutory Auditor Suite 2B Cadogan Housc 322 Lisburn Road Belfast Co. Antrim BT9 6GH Page 14
Causeway and Mid Ulster Women's Aid Statement of Financial Activities for the Year Ended 31 March 2024 {Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted nds Total 2024 Total 2023 Note Ineome And Endowments froni: Donations and legacies Chai'itable activities Inveslment in¢ome 16,989 87.446 7,494 1,388 ,518,657 18,377 1,606,103 7,494 41,717 1,631,754 3,146 Total Income 11,929 1,520,045 1,631,974 1,676,617 Expenditure on: Raising funds Chai'itable activities (1,158) 99,229) (1.005) (1,479,421) (2,163) (1,578,650) (1,062} (1,626,346} Total Expenditure (100,387) (1,480.426) (1.580,813) 11,627,408 Nel income Transfers between funds 11,542 13,719 39,619 113,719) 51,161 49.209 Nel movement in funds 25,261 25,900 51,161 49.209 Reconciliation of funds Total funds bi'ought forward 846.075 424,914 1,270,989 1,221,780 Total funds carried forward 18 871,336 450,814 1,322,150 Restri¢¢ed funds 1,270,989 Total 2023 Unrestricted funds Note Income and Endowments from: Donations and legacies Charitable uc¢ivities Investment income 41,717 120,228 3,146 41,717 1,631,754 3,146 1,511,526 Tolal Incom¢ 165,091 1,511,526 1,676,617 Expendityre on: Raising funds Charitable aclivities (640) (75,956) (422) (1,550,390) {1,062) (1,626,346) Total Expenditure 76,596) (1,550,812) (1,627,408 Ne¢ incomel(expenditure) Transfers between funds 88.495 41,319 {39,286) {41,319) 49.209 Net movement in funds 129,814 {80.605) 49,209 ReconelliatKon of funds Total funds brought fonward 716,262 505,518 1,221,780 Total funds carried forward 18 846,076 424,913 1,270,989 Page 15
Causeway and Mid Ulster Women's Aid Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) All of the chai'ily's activilies derive from continuing operations during Ihc above two period5. The funds breakdown for 2024 & 2023 is shown in note 18. Page 16
Causeway and Mid Ulster Women's Aid (Registration number: N1030137) Balance Sheet as at 31 March 2024 2024 2023 Note Fixed a55etS Tangible assets 14 162,494 173,322 Current assets Debtors Cash at bank and in hand 15 74,563 1,147,525 49,124 1,140,192 1.222,088 ,189,316 Creditors: Amoun15 falling due within one year 16 62,432) 191,649 Net Current assets 1,159,656 ,097,667 Net assets 1,322,150 ,270,989 Funds of the charity: Restricted funds 450.816 424,913 Unrestricted income funds Unreslricled funds 871,334 846,076 TotAI funds 18 1,322,150 ,270,989 The financial statements on pages 15 to 32 ivere approved by the Irustees. and authorised foi. issue on 19 Dccember 2024 and signed on their behalf by.. Alice Quinn Trustee Page 17
Causeway and Mid Ulster Women's Aid Statement of Cash Flows for the Year Ended 31 March 2024 2024 2023 Note Cash flows from operatlng Aetlvlties Net cash income 51,161 49,209 Adjustments to cash flows from non-cash items Depi'eciation Investment income 19,013 7,494) 23,712 {3,146 62,680 69,775 Working capÉtal adjustments Inci'ease in debtors 15 16 125,439) (29,217) {17,703) {20.921) {1,182) Decrease in creditors Decreasc in dcfcrred income Net sh flows from op¢rating activities 8,024 29,969 Cash flow5 from investing Aetivities Interest receivable and similai. income Purchase of tangible fixed assets 7,494 (8,185) 3,146 {24,973) 14 N¢t cash flows from investing activities (691) {21,8271 Nel increase in cash and cash equivalents 7.333 8,142 Cash and cash equivalents at l April 1.140,192 1,132,050 C2sh and cash equivalents at 31 March ,147,525 1,140,192 All of the cash flows are derived from wnlinuing operations dui'ing the above two period5. Page 18
Causeway and Mid Ulster Women's Aid Notes to the Financi21 Statements for the Year Ended 31 March 2024 Charity stglus The charity is a charity limited by guaranlec and consequently does not have share capital. Each of the trustees is liable to conti'ibule an amount not exceeding £1 towai'ds the assets of Ilie charily in Il)e event of liquidation. The Charity is incorporated in Norihei'n Irelartd. It is registered ivith the Charities Commission for Norihei'n Ireland Address: Goi'taloiviy House 94 Church Street Cookstow'n Co. Tyrone BT80 8HX 2 Aecountlng pollelts Summary of signifieant aeeountlng policies and key Acc4)unting estlmates The principal accounting policies applied in tlie pi'eparation of these financial statements ai'c scl out below. These policies have been consistently applied to all the years presented. unless otherwise stated. Statement of eompliance The finaiicial slatemenls have been prepared in accordance ivith Accounting and Reporting by Charities.. Statement of Recommended Pi'actice applicable to chai-ities prepai'ing their accounts in accordance ivith the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2015) - (Chai'ities SORP (FRS 102)), the Financial Reporling Siandai'd applicable in Ihc UK and Republic of Ii'eland (FRS 102) and the Companies Act 2006. Basis of prepAratiott Causeway and Mid Ulster Women's Aid meets Ihe definition of a public benefit entity under FRS 102. Asset5 and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going coneern The ttwslees considei. that Ihere are no material uncertainties about the charity's ability to contiiiue as a going concem noi. any significant areas of uncertainty that affect Ihe carrying valuc of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement lo the incomc, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Donnilons nnd legocies Donations are recognised when the charity has been notified in rItIng of both the aniount and settlemenl date. In the event that a donation is subject lo conditions that i'equire a level of performance by Ihe charity before the chai'ity is cntiiled to the funds, the income is deferi'ed and nol I'ecognised until either those conditions are fully mel, or the tulfilmcnt of those conditions is wholly within the control of the charity and it is pi'obable that these conditions will be fulfilled in the reporting period. Page 19
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Granls receivable Grants are recognised when the charity has an entitlemcnl to the funds and any conditions linked lo the gi'ants have been met. Whcrc perfonnance conditions are attached lo the grant and are yet to be mel, the income is recognised as a liability and included on the balance shee¢ as defei'ird income lo be released. Cnpildl Graiils Capital grai)Is, when received. are recognised in full in the year of receipt. These grants are then released in line with depi'eciation over the useful life of tlie asset with which they are associated. Deferred iiicome Deferred income I'epresents amounts received for fiilui'e pei'iods and is I'eleased to incoming resources in the period for which, it has been received. Such income is only deferred when: The donor specifies that the grant or donation musl only be used in future accounting periods. or The donor has imposed conditions which must be met before the charity has unconditional entitlement. Expenditure All expenditure is recogniscd once there is a legal or conslructive obligation lo that cxpenditure, it is probable settlement is requii'ed and the amount can be m¢asui'ed reliably. All costs are allocated to the applicable cxpendilure heading that aggi'egate similar costs to that category. Where costs canno¢ be directly aLtributed to particular headings they have been allocated on a basis ¢onsist¢nt iviih the use of resources, Ivith central slaff costs allocated on the basis of time spent, and depi'ecialion charges allocated on the poi'lion of the asset's use. Other support costs are allocated based on the spread of staff costs. Rolsliigfuiids These are costs incuri'ed in attracting voluntary income, the management of invcslmenls and those incui'red in trading activities that raise funds. Cliorilfible acilvliies Charitable expenditure ¢omprises those costs incurred by the charity in the deliveiy of its activities and services For ils beneficiari¢s. It includcs both costs that can be allocated directly lo such activities and those costs of an indii'ect nature necessary to support them. Support costs Suppoi't costs includc central functions and hav¢ been allocated to activity cost categoi'ies on a basis Consistent with the usc of resources, for example. allocating propei'ty Costs by floor areas, or per capila. staff costs by the lime spenl and other costs by their usage. Governance e05ts These include the costs attributable lo the charity's compliance with constitutional and stmtutory requirements, including audil, strategic managemenl and Iruslees's meetings and rcimbursed expenses. T#xatlon The charity is considei'ed to pass the tests set out in Paragi'aph I Schedule 6 of the Finan¢e Act 2010 and therefore it meets Ihc definition of a charilable company for UK corporation lax purposes. Accordingly, the Charily is polcnlially exempl fi'om laxation in respect of income or capital gains received within ¢ategories covcred by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, 10 the extent that such income or gains are applied exclusively lo charilablc purposes. Page 20
Causeway and Mid Ulster Women's Aid Notes to the Finaneial Statements for the Year Ended 31 March 2024 T8ngible fixed a55ets Individual fixed assets costing £0.01 oi. more are initially recoi'ded at cost, less any subsequent accumulated depreciation and subsequent accumulated impaii'ment losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so a5 to write off the cost or valuation, less any estimated residual valuc, over theii. expected useful economic life as follows.. Asset class Land & Building5 Plant & Machinery Fixtures, fittings & equipmenl Temporary Buildings Depreciation method and rate 2O/Tr Slraighi Line 250/o Reducing Balance 33.3 /0 Straight Line IOO/o Straight Line Trade debÉor5 Trade debtors are amounts due from funders and service user5 in refuge. Trade debtors are recognised initially at Ihe Iransaction price. They are subsequently measured at amortised cost using the effectivc intei'est method, less proitision for impairment. A piovision for thc impairmcnl of Ii'ade debtors is established when Ihei'e is objective evidence that the charity will not be able to collect all Amounts due according to the original lei'ms ofthe re¢eivables. Cash and cash equivalents Cash and cash equivalents comprise ¢ash on hand and call deposits. and other short-lemi highly liquid investments that are readily convertible lo a known aTnount of cash and are subject lo an insignificant risk of change in value. TrAde credltors Ti'ade ci'editors are obligations to pay for goods or services that have been acquii'ed in the ordinary course of business from suppliei's. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, lo defer settlement of the creditor for at least twelve months after the I'eporting dalc. If Ihei'e is an unconditional i'ighi lo defer settlement for at least twelve months after the reporting date, they are presented as non-currenl liabilities. Ti'ade crcditoi's are rccogniscd initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interes¢-bearing borrowings are initially recorded al fair value. net of transaction wsts. Inlerest-bearing bori'owings are subsequently carried al amortised cost, with the diffei'encc belwcen the proceeds, net of IrarEsaction costs, and the amoui)t due on redemption being recognised as a charge lo the Statement of Financial Activities ovei. the period of the relevant bori'owing. Interest expense 15 I'ecognised on the basi5 of the effective inlerest method and is included in interest payable 8nd similai. charges. Borrowings are classified as currenl liabilitics unless the charity has an unconditional right lo defer settlemenL of th¢ liability for at least twclvc months aftei. the repoi'ling date. Pagc21
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Fund slructure Unrestricted income funds are general fund5 that are available for use at the Irustees's discretion in furtherance of the objectives of the chai'ity. Desigi)aled lunds are unrestricted funds set aside for specific purposes at Il)e discretion of the Iruslees. Resli'icted income funds are those donated for use in a particular area or for specific purposes, the use of which is resti'ictcd to that area or purposc. Penslons and other post retlrement obligations SCHEME.. Twf Rctii'emcnt Solutions - The Flexible Relireinenl Plan The company parlicipales in a defined contribution pension plan. Flnanclal Instrument5 Classificalion Financial assets and financial liabilities are recognised when the charity becomes a party to Ihe conlractual provisions of the instrument. Financial liabilities and equity instiumenls are classified according to the substance of the contractual arrangements entered inlo. An equity instrumcnt is any contract that evidences a residual interest in the a55¢ts of the charity after deducting all of its liabilities. Recogniiloii ttnd meusureineNI All financial assets and liabilities al'e initially measui'ed at transaction price {including transaction costs), except foi- those financial assets classified as at fair value through profit oi. loss. which al'e initially measured at fair value {which is noi'mally the ti'ansaction price excluding transaction costs), unless the ai'i'angement constitutes a financing transaction. Ir an arrangement ¢onstilutes a financing Irans&ction, the financial asset or financial liability is measui'ed al the pi'esent valuc of thc future payments discounted at a market rate of inlerest for a similar debt inst]'umenl. Financial assets and liabilities air only offset in the slatemcnt of financial position when, and only when Ihei'e exists a legally cnfoi'ceable right lo set off the recognised amounts and Ihc chai'ity intends eiihei. lo settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets arc derccogniscd when and only when a) the contractual rights lo the cash flow5 from the rinancial asset expire or are settled, b) the ¢harity Ii'ansfers to anothei. party substantially all of the risks and rewards of ownei'ship of the financial asset, or c) the charity, despite having retained some. but not all. significant I'isks and I'ewards oloivnership, has Iransfeiyed control of the asset lo another paity. Financial liabilili¢5 are dei'ecognised only when the obligation specified in Ihe contracl 15 discharged, cancelled or expires. Fair value measuremenl The besl evidence of fair value is a quotcd pricc for an identical asset in an active market. When quoted prices arc unavailable, Ihc price of a recent ti'ansaction for an identical asset provides evidcnce of fail. value as long as Ihere has not been a significant change in economic circumstances oi. a signiticant lapse of time since the transaclioii took place. If thc market is not active and recent transactions of an identical asset on their al'e not a good estimate of fair value, the fair value is estimated by using a valuation technique. Page 22
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 3 Ineome (rom donatlons Mnd legaties Unrestrlcted funds Re5trlcted funds TotAI 2024 To¢AI 2023 General Donations and legacies. Donations from individuals 16,989 1,388 18,377 41,717 16,989 1,388 18,377 41,717 4 Income from charitable activitie5 Unrestrlcted funds Restrieted funds Total 2024 Total 2023 General Charitable Accivilies 87,446 ,518,657 ,606,103 1,631,754 5 Investment ineome Unrestrieted funds Total 2024 Tot41 2023 Gentyxl Interest receivable and similar income. Interest receivable on bank deposits 7,494 7,494 3,146 6 Expenditure on ralslng funds a) Costs of trading aetivitie5 Alloeated 5llpport costs Total 2024 Tolal 2023 C0515 of generating donations and legacies 2,163 2,163 1,062 Page 23
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 7 Expehdlture on chAritable activitie5 Unrestricted funds Restrieted funds Total 2024 Total 2023 Designated General Note Chai-ilable Activities Depreciation, amortisation and oiher similar Costs Staff costs Allocated support costs 31,074 253.758 284,832 307,786 19.013 22,624 19,013 1,194,629 23,712 1,224,032 5.648 ,166,357 15,515 5,355 47.448 11,858 62.963 17,213 56,941 13,875 Governance costs 5.648 Activity ndertake direetly 93,581 ,479,421 1,578,650 1,626.346 Aetivity support eosts Total 2024 Total 2023 Wages & Salaries Staff Ti'avel & Expcnses Staff Recruitment & Training Rent 1.179,378 17,783 1,669 68,955 3,657 46,179 24,670 17,880 13,838 7,205 14,812 30,069 .922 43,130 .179,378 17,783 1,669 68,955 3.657 46,179 24,670 17.880 13,838 7,205 14,812 30,069 1.922 43,130 18,623 1,205,646 19,410 2.664 69,455 2.740 50,713 26,848 .549 ,623 4,554 17,246 30,062 ,378 35,746 14,181 192 920 Water Rates Heat & Light Legal & Professional Costs Repairs & Maintenance Telephonc Replacement furniture & equipment Household, Cleaning & Hospitality General Support & Travel Volunteer Expenses Printing, postage & slationeiy Insurance Advertising Bank Charges Sundry Expenses C&YP Costs 18,623 963 963 5,461 10,222 10.879 3,963 5,461 10,222 10,879 3,963 45,057 369 3,085 11,560 4,286 40,118 48,126 Computer Expenses Bad Debis Establishment Costs Repayment of Funding 45,057 1.501.672 64,643 1,566,315 .612,471 Page 24
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 £98,752 (2023 £62,081 l of the above expenditure was attributable lo unrestricted funds and £1,467,563 (2023 £1,550.389) lo restricted funds. 8 Analysi5 of governance And support costs Governance eosts Unrestrieted funds Restricted funds Total 2024 Total 2023 General Audit fees Audit of the linancial statements Legal fees Other governance costs Allocated suppoi't costs 360 4,155 840 4,400 4,760 4,155 7,234 ,064 4,660 6,394 ,064 7,735 1,480 5,355 11,858 17,213 13,875 9 Net Incomlngloulgoing resources Nel incoming I'esoui'ces for the year include.. 2024 2023 Dcprccialiott of fixed assets 19,013 23,712 10 Trustees remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from Ihe charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the yeai.. Pagc 25
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 I I Staff costs The aggregatc payroll costs were as follows.. 2024 2023 Staff eosts during the year wei'e: Wages 8nd salaries Social securily cosls Pension costs Other staff costs ,021,587 78.331 72,140 22,571 1,057,544 77,388 68,777 20,323 ,194,629 1,224,032 The monihly avei'age number of persons (including senior management team) employed by the charity during the year expressed as full lime equivalents was as follows.. 2024 2023 Avcragc No. of Employees 56 60 During the year, the chai'ily made redundancy andlor tennination payments which iotalled £7.218 (2023 - £Nil). The total rcmuneralion ofthe key manageinent personnel of the charity wei'e £304,874 (2023 - £272,440). The charity considers its key management personnel to be the CEO, 2 Finance Managcrs, 2 Accommodation Services Managers and 2 Community Services Managers. The CEO, as the highest paid membcr of staff, I'eceived benefits totalling belm'een £70k-£80k (2023 betw¢en £60k-£70k). 12 Auditors, remuneration 2024 2023 Audit of the financial slalcments 4.760 4,660 Page 26
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 13 Taxa¢lon The chai'ily is a registered charity and is therefore exempt from taxation. 14 Tangible fixed assets Land and buildings Furniture and equipment Plant and machinery Total Cost At l Api'il 2023 Additions 170,000 81,467 6.603 89,052 1,582 340,519 8.185 At 31 March 2024 170,000 88,070 90,634 348,704 Depreeiation At l April 2023 Charge for the year 57.800 3,400 72.521 6,673 36,876 8,940 167,197 19.013 At 31 March 2024 61,200 79.194 45.816 186,210 Net book value At 31 March 2024 108,800 8,876 44,818 162,494 Al 31 March 2023 112,200 8,946 52,176 173,322 15 Debtors 2024 2023 Ti'ade debtoi's Prepayments Accrued income 12,215 5,627 56,721 9,581 8,202 31,341 74.563 49,124 16 Creditors: amounts falling due within one ye&r 21124 2023 Trade creditors Other taxation and social security Pension scheme ci'editor AccNals I 1,100 32,491 109 18,732 9,102 27,201 179 55,167 62,432 91,649 Page 27
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 17 Contingent Ilabllitles Subsequent to the date of the Balance Sheet, the Northern Ireland Housing Executive INIHEI have indi¢ated their intention lo claw back an amount of historic Supporting People funding from Causeway and Mid-ulster Women's Aid. Any repayment would be expected to lake place in 2024. The amount to be repaid to NIHE has not yet been determined. 18 Funds BalAnee at 31 March 2024 Balance at I Apyil 2023 Incoming resouyees R¢sources expended Transfers Unrestricted funds General Unrestricted Funds Refuge Services Residents Charges GOLD Accountable Body 339,743 70,159 (67.118) 13.719 356,503 55,857 97,368 18,714 23,056 (12,321) 15,303) 62,250 105,121 492,968 111,929 (94,742) 13,719 523,874 Desigiiated Running Costs Reserves Unfunded Salary Reseive Redundancy Reserve Project Deficit Reserve Internal Refurbvshment Reseivc Major Repairs Reserve 100,742 18,632 187,503 5,000 100,742 18,632 181.855 5,000 (5,6481 5,000 36,231 5,000 36,231 353,108 (5,648) 347,460 Total Unrestricted funds 846,076 111,929 (100,390) 13,719 871,334 Restricted funds NIHE Supporting People NIHE Floating Support NIHE Housing Management Comic Relief- Big Night In Criminal Justice Sureslarl NHSCT Centre CCG PCSP Covid Extension Fund NIHE Training NHSCT Refuge Mid Ulstei. Garfield Weston 147,377 42,599 60,119 11,697 1.688 402,646 256.515 170,071 (387,802) (233,575) (161,576) (651) {8,560) {65,835) (13.528) ,329 (1,329) 163,550 64.210 68,614 11,046 628 7,500 67,224 13,795 (1,389) {267) 2,563 220 18,000 (17,404) 3,159 220 1,666 15,755 30,567 (28,292) 17,204) (554) 3.387 8,551 Page 28
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Balance at 31 March 2024 Balance at I April 2023 Incoming resourees Resour¢es exp¢nd¢d Transfers Surestarl- GOLD Salaries Mid Ulster PCSP Mid Ulster Starfish Lottery NHSCT Refuge SHSCT Floating Support NHSCT Child Worker CCG PCSP Schools Pi'ogi'amme NIHE SP Recognition Payment Foylc WA NRPF Arniagh Down WA Nationwide Family Support SLtrestart Pilot Goodwill Grant Halifax Cap Grant Ulster Garden Villages Cap Grant Comic Relief Covid Cap Grant 343,543 7,184 117,652 34,343 (343,543) {1.650) (122,972) {35.166) (1,233) (10,927) 4.202 62,101 (9,136) 600 56.781 823 642 591 49 12,605 ,727 24,719 825 10,458 250 20,000 (8,342) 36,377 825 10.548 (13,370) 7.636 250 10,892 279 (10,892) (6,516) (1,388) 6.465 1,388 228 3,500 (500) 3.000 3,500 19,863 (500) (2,838) 3,000 17,025 Total restricted funds 424,913 1.520,046 (1,480,426) {13,719) 450,814 To¢AI funds 1.270,989 1,631,975 (1,580,816) ,322,148 Page 29
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Balance at 31 March 2023 Balanee at I April 2022 Ineomlng re50Mrees R¢sources expended Transfers Unrestricted funds General Uni'estricted Funds Refuge Services Residenls Charges GOLD 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 Designaled Running Costs Reserve5 Unfunded Salary ReSee Redundancy Reserve Project Deficit Reserve Internal Refurbushment Reserve Major Repairs Reserve 100,742 18,632 157,503 5,000 100,742 18,632 187,503 5.000 30.000 5.000 40,000 5,000 36,231 (1,669) 2,100) 326,877 (1,669) 27,900 353,108 To¢AI unre5trleted funds 716,263 165,092 (76,596) 41,317 846.076 Restyieted funds NIHE Supporting Pcople NIHE Floating Suppoi'L NIHE Housing Management Comic Relief - Big Nighi In Criminal Justice Buttle UK Surcstart Comic Relief - Sustainability Fund Children in Need Causeway NHSCT Centre CCG PCSP Covid Extension Fund NIHE Training NIHE- PIF NHSCT Refuge Mid Ulstei" Gai'field Weston Surestart - GOLD Salaries Mid Ulsler PCSP Mid Ulster Starfish - Lottery Mid Ulster DC DV Grant 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) 110,6201 173) {62,104) (18,601) {3,2231 (5,162) (1,5631 147,378 42,598 60,119 11,697 1,688 7,500 62.836 {732) 3,613 2.525 ,973 (3,613) (17,702) (13.273) 15,372 11,995 (195) (695) 3,129 220 48,052 21,000 121,566) 2,563 220 {48,0521 {62.583) {30) {346,619) (3,040} (109,378) (4,000) 63,591 658 1.666 15,755 15,785 346,622 7,242 120,127 4,000 131 4,202 62,101 52,438 (1,086) Page 30
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Balance at 31 MAreh 2023 Bal*nce at I Api'il 2022 Ineoming resources Resour¢es expended Transfers SHSCT Floating Support NHSCT Child Worker CCG PCSP Schools Programme NIHE ITrrcl Cap Grant NIHE SP Recognition Payment Foylc WA NRPF Arniagh Down WA Nationwide Family Support Surestart Pilot Halifax Cap Grant NHSCT FurnlEquip Cap Granl Mid Ulster DC Cap Grant Mid Ulster Starfish - Lottery Cap Grant Ulster Garden Villages Cap Grant Children in Need Covid Booster Cap Granl Comic Relief Covid Cap Grant 1.652 17.490 11.724 (18,197) {11.675) (353) 592 49 18,249 2,840 1,764 7,714 20.000 {13,530) 24,719 (2,840) (939) (14,701) (600) (36.882) {6,114) 825 10,458 250 10,892 279 17,445 850 48,406 281 {632) 6,112 4,000 438 ,334 {500) (438) (1,334) 3,500 712 {712) 4.000 1500) 3,500 568 22,700 1568) (2,837) 19,863 Total restrieted funds 505,518 1.511,527 11,550,814) (41,317) 424,914 Total funds 1,221,781 1,676,619 11,627,410) 1,270,990 Page31
Causeway and Mid Ulster Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 19 Analysis of net assets between funds Unrestricted funds Restrleted funds Genergl Total funds Tangible fixed assets Curi'ent assets 139,468 794,300 (62,432) 23,026 427,788 162,494 ,222,088 (62,432) Currenl liabilities Total net assets 871,336 450,814 1,322,150 20 Analysis of net funds At 31 March 2024 At l Aprll 2023 Cash flow Cash at bank and in hand ,140,192 7.333 1,147,525 Nei debi 1,140,192 7,333 1,147,525 21 Related party trans#ctSDns There were no related party transactions in the year. Page 32