REGISTERED COMPANY NUMBER: SC419662 (Scotland) |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
FOR |
HEMAT GRYFFE WOMEN'S AID |
(A COMPANY LIMITED BY GUARANTEE) |
REGISTERED COMPANY NUMBER: SC419662 (Scotland) |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
FOR |
HEMAT GRYFFE WOMEN'S AID |
(A COMPANY LIMITED BY GUARANTEE) |
HEMAT GRYFFE WOMEN'S AID |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the year ended 31 MARCH 2023 |
Page |
Reference and Administrative Details | 1 |
Report of the Trustees | 2 | to | 5 |
Report of the Independent Auditors | 6 | to | 8 |
Statement of Financial Activities | 9 |
Balance Sheet | 10 |
Cash Flow Statement | 11 |
Notes to the Cash Flow Statement | 12 |
Notes to the Financial Statements | 13 | to | 23 |
HEMAT GRYFFE WOMEN'S AID |
REFERENCE AND ADMINISTRATIVE DETAILS |
for the year ended 31 MARCH 2023 |
TRUSTEES |
REGISTERED OFFICE |
REGISTERED COMPANY NUMBER |
REGISTERED CHARITY NUMBER |
INDEPENDENT AUDITORS |
Statutory Auditor |
Chartered Accountants |
Atlantic House |
1a Cadogan Street |
Glasgow |
G2 6QE |
SOLICITORS | Fleming & Reid |
180 Hope Street |
Glasgow |
G2 2UE |
BANKERS | Bank of Scotland |
PO Box 1000 |
BX2 1LB |
HEMAT GRYFFE WOMEN'S AID (REGISTERED NUMBER: SC419662) |
REPORT OF THE TRUSTEES |
for the year ended 31 MARCH 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
The objects of the charity are:- |
- To provide safe temporary refuge accommodation primarily for women, children and young people primarily from the Asian, black and minority ethnic community where the woman has experienced domestic abuse at the hands of a husband, partner and/or extended family member. |
- To provide information and support services to women, children and young people from the Asian, black and minority ethnic community who experience domestic abuse, forced marriage and honour based abuse. |
- To provide follow on support to women and children when leaving refuge to live in permanent accommodation in order to prevent immediate hardship and isolation by assisting them to settle into their new home. |
- To provide crisis/outreach services to women, children and young people who are experiencing domestic abuse, forced marriage and honour based abuse who are not accessing refuge or follow on services. |
- To offer support and help to women, children and young people who ask for help whether or not they are refuge residents and also to offer support and advice to any women and children who have left refuge. |
- To encourage statutory authorities and external agencies to recognise their obligations, legal and otherwise, towards abused women, children and young people and to act accordingly towards the prevention of abuse and relief of suffering. |
Mission Statement |
- To provide women, children and young people primarily from the Asian, Black and minority ethnic with protection from domestic abuse, forced marriage and honour based abuse. |
- To increase external agencies understanding about domestic abuse, forced marriage and honour based abuse in Asian, black and minority ethnic communities, |
- To reduce abuse within Asian, Black and minority ethnic communities and to raise awareness of domestic abuse, forced marriage and honour based abuse nationally. |
- To provide specialised culturally sensitive support and a listening ear service. We aim to empower women to make valued judgements and decisions to enable them to integrate safely into society. |
- To encourage independent living to allow women to determine their own future and live a prosperous life free from abuse. |
Affiliation |
The organisation is affiliated to Scottish Women's Aid. There are a network of 34 women's aid groups in Scotland. Hemat Gryffe Women's Aid is the only group in Glasgow offering safe temporary refuge as well as a culturally sensitive and specialised service primarily to women, children and young people from the Asian, Black and minority ethnic community. |
HEMAT GRYFFE WOMEN'S AID (REGISTERED NUMBER: SC419662) |
REPORT OF THE TRUSTEES |
for the year ended 31 MARCH 2023 |
ACHIEVEMENT AND PERFORMANCE |
- Glasgow City Council - Supporting People Grant and Social Work Grant paid in full. |
- Glasgow City Council - Housing Benefit grant awarded an uplift from September 2022. |
- Glasgow City Council - The Family Support Project - Make a House a Home project, financial support to assist women with children furnish their homes to help with tenancy sustainment. |
- The Scottish Government Delivering Equally Safe grant supports women, children and young people in refuge, follow on and outreach services. Support includes responding to women in crisis/outreach, face to face meetings with women, follow on support with women moving from the refuge to live in permanent accommodation, a range of therapeutic activities involving the women's group, staff salaries, recruitment, training costs and a contribution to overheads. |
- Children in Need enabled resources and equipment to be purchased for use in the play flat in the refuge, equipment for the play flat; gifts were given to CYP at various festivals; gift cards; cinema vouchers; school bags, clothing, items for school; CYP chose items for their bedrooms when moving from refuge to permanent accommodation. |
- Children in Need made a one off donation to the charity to contribute to the cost of living crisis. |
- Cash for Kids at Christmas 2022 - gift vouchers were issued to CYP accessing refuge, follow on and outreach services. |
- The Scottish Sadaq Charitable Trust make a monthly donation used to provide crisis payments to women and to women who are destitute and who have no recourse to public funds. |
- The refuge was full during the year and a programme of refurbishment is underway. |
- The hierarchal management structure introduced in February 2022 is working well. |
FINANCIAL REVIEW |
Financial position |
The Statement of Financial Activities (Incorporating the Income and Expenditure account) shows a deficit on unrestricted funds for the year of £1,418 and a surplus on restricted funds of £7,668 giving an overall surplus for the year of £6,250 (2022 - £(7,570)). Note 14 of the Notes To The Financial Statements gives a breakdown of the restricted funds. |
The charity's unrestricted funds at 31 March 2023 are £126,704 (2022 - £128,122) and there is a balance on restricted funds of £140,307 (2022 - £132,639) giving total funds of £267,011 (2022 - £260,761). |
Reserves policy |
It is the policy of the organisation to maintain unrestricted funds which are the free reserves of the charity at a level which equates to approximately three months running costs. This provides sufficient funds to cover management, administration and support costs. The trustees consider that this has been met. |
Risks and uncertainties, including going concern |
Hemat Gryffe Women's Aid Board and staff team recognise the need to acknowledge and plan against all financial and non-financial risks which could jeopardise the organisation such as: |
Reputational damage - mitigated by working closely with the Care Inspectorate, SSSC, the Scottish Government, OSCR, including local authorities to ensure that we are striving for the highest possible standards of care and support. |
Demand fluctuations for our services - mitigated by protecting our reputation, monitoring our cash flow and carefully managing any operational changes. We employ full-time staff to allow us to respond flexibly to changes in demand and supply. |
Staff turnover - mitigated by providing staff training and development opportunities, sharing tasks and knowledge between the teams, transparent reporting and by offering a competitive salary based on the Scottish Joint Council pay scales. |
HEMAT GRYFFE WOMEN'S AID (REGISTERED NUMBER: SC419662) |
REPORT OF THE TRUSTEES |
for the year ended 31 MARCH 2023 |
FUTURE PLANS |
Plans for future periods include:- |
To introduce a programme of internal staff training. |
To maintain the continued professional development of staff |
To continue positive partnership working relationships |
To sustain current service with a view to future development. |
To monitor rising utility costs in line with the cost of living crisis. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity was founded as an unincorporated association on 5 January 1982 and became a company limited by guarantee on 16 March 2012. The charity is controlled by its governing document. The charity's current constitutional form is as a company limited by guarantee as defined by the Companies Act 2006 |
Recruitment and appointment of new trustees |
Trustees are elected at the Annual General Meeting of the charity. Members wishing to become trustees must be recommended by the board, or proposed by a fellow member of the charity, in advance of the general meeting. The member then stands for election at the general meeting. |
Organisational structure |
The board of trustees meet periodically and has responsibility for all strategic decisions of the charity. The trustees delegate the day to day management of the charity to the management team. |
Induction and training of new trustees |
All new board members are inducted by the trustees of the charity. The chairperson of the board of trustees will issue the new trustees with the governing document and relevant paperwork in accordance with charitable duties. |
STATEMENT OF TRUSTEES' RESPONSIBILITIES |
The trustees (who are also the directors of Hemat Gryffe Women's Aid for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". |
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to |
- | select suitable accounting policies and then apply them consistently; |
- | observe the methods and principles in the Charity SORP; |
- | make judgements and estimates that are reasonable and prudent; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. |
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
In so far as the trustees are aware: |
- | there is no relevant audit information of which the charitable company's auditors are unaware; and |
- | the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. |
HEMAT GRYFFE WOMEN'S AID (REGISTERED NUMBER: SC419662) |
REPORT OF THE TRUSTEES |
for the year ended 31 MARCH 2023 |
AUDITORS |
The auditors, Thomas Barrie & Co LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. |
Approved by order of the board of trustees on |
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF |
HEMAT GRYFFE WOMEN'S AID |
Opinion |
We have audited the financial statements of Hemat Gryffe Women's Aid (the 'charitable company') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. |
In our opinion the financial statements: |
- | give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; |
- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and |
- | have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. |
Basis for opinion |
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. |
Conclusions relating to going concern |
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. |
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. |
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. |
Other information |
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. |
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. |
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. |
Opinions on other matters prescribed by the Companies Act 2006 |
In our opinion, based on the work undertaken in the course of the audit: |
- | the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
- | the Report of the Trustees has been prepared in accordance with applicable legal requirements. |
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF |
HEMAT GRYFFE WOMEN'S AID |
Matters on which we are required to report by exception |
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. |
We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: |
- | adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or |
- | the financial statements are not in agreement with the accounting records and returns; or |
- | certain disclosures of trustees' remuneration specified by law are not made; or |
- | we have not received all the information and explanations we require for our audit; or |
- | the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. |
Responsibilities of trustees |
As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. |
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. |
Our responsibilities for the audit of the financial statements |
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. |
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: |
Extent to which the audit was considered capable of detecting irregularities, including fraud |
Based on our understanding of the charitable company, the sector in which it operates, and through discussion with management (as required by auditing standards), we identified that the principal risks are: |
- Non-compliance with the provisions of laws and regulations generally recognised (related to health and safety, anti-bribery, money laundering legislation and tax law) to have a direct effect on the determination of material amounts and disclosures in the financial statements; |
- The risk of management override of internal controls or bias by the directors that represented a risk of material misstatement due to fraud; and |
- The risk of not identifying related party transactions. |
Audit procedures performed by the engagement team |
- enquiring of management as to actual and potential litigation and claims; |
- performing low level analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; |
- investigating the rationale behind significant or unusual transactions; |
- reviewing minutes of meetings of those charged with governance; |
- identifying and assessing the design and effectiveness of controls that management has in place to prevent and detect fraud; and |
- agreeing financial statement disclosures to underlying supporting documentation. |
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF |
HEMAT GRYFFE WOMEN'S AID |
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. |
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. |
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, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. 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. |
for and on behalf of |
Statutory Auditor |
Chartered Accountants |
Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 |
1a Cadogan Street |
Glasgow |
G2 6QE |
HEMAT GRYFFE WOMEN'S AID |
STATEMENT OF FINANCIAL ACTIVITIES |
for the year ended 31 MARCH 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 3 | 3,121 | 478,700 | 481,821 | 440,000 |
Charitable activities | 4 |
- | 123,056 | 123,056 | 117,524 |
Total | 3,121 | 601,756 | 604,877 | 557,524 |
EXPENDITURE ON |
Charitable activities | 5 |
11,208 | 530,631 | 541,839 | 515,255 |
Other | - | 56,788 | 56,788 | 49,839 |
Total | 11,208 | 587,419 | 598,627 | 565,094 |
NET INCOME/(EXPENDITURE) | (8,087 | ) | 14,337 | 6,250 | (7,570 | ) |
Transfers between funds | 14 | 6,669 | (6,669 | ) | - | - |
Net movement in funds | (1,418 | ) | 7,668 | 6,250 | (7,570 | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 128,122 | 132,639 | 260,761 | 268,331 |
TOTAL FUNDS CARRIED FORWARD | 126,704 | 140,307 | 267,011 | 260,761 |
HEMAT GRYFFE WOMEN'S AID (REGISTERED NUMBER: SC419662) |
BALANCE SHEET |
31 MARCH 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 11 | 4,998 | - | 908 |
CURRENT ASSETS |
Debtors | 12 | - | 9,470 | 9,470 | 1,156 |
Cash at bank and in hand | 122,491 | 149,222 | 271,713 | 279,504 |
122,491 | 158,692 | 281,183 | 280,660 |
CREDITORS |
Amounts falling due within one year | 13 | (786 | ) | (18,384 | ) | (19,170 | ) | (20,807 | ) |
NET CURRENT ASSETS | 121,705 | 140,308 | 262,013 | 259,853 |
TOTAL ASSETS LESS CURRENT LIABILITIES | 126,703 | 140,308 | 267,011 | 260,761 |
NET ASSETS | 126,703 | 140,308 | 267,011 | 260,761 |
FUNDS | 14 |
Unrestricted funds | 126,703 | 128,122 |
Restricted funds | 140,308 | 132,639 |
TOTAL FUNDS | 267,011 | 260,761 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
HEMAT GRYFFE WOMEN'S AID |
CASH FLOW STATEMENT |
for the year ended 31 MARCH 2023 |
2023 | 2022 |
Notes | £ | £ |
Cash flows from operating activities |
Cash generated from operations | 1 | (1,122 | ) | 16,270 |
Net cash (used in)/provided by operating activities | (1,122 | ) | 16,270 |
Cash flows from investing activities |
Purchase of tangible fixed assets | (6,669 | ) | - |
Net cash (used in)/provided by investing activities | (6,669 | ) | - |
Change in cash and cash equivalents in the reporting period | (7,791 | ) | 16,270 |
Cash and cash equivalents at the beginning of the reporting period | 279,504 | 263,234 |
Cash and cash equivalents at the end of the reporting period | 271,713 | 279,504 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE CASH FLOW STATEMENT |
for the year ended 31 MARCH 2023 |
1. | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES |
2023 | 2022 |
£ | £ |
Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) | 6,250 | (7,570 | ) |
Adjustments for: |
Depreciation charges | 2,579 | 4,032 |
(Increase)/decrease in debtors | (8,314 | ) | 27,573 |
Decrease in creditors | (1,637 | ) | (7,765 | ) |
Net cash (used in)/provided by operations | (1,122 | ) | 16,270 |
2. | ANALYSIS OF CHANGES IN NET FUNDS |
At 1.4.22 | Cash flow | At 31.3.23 |
£ | £ | £ |
Net cash |
Cash at bank and in hand | 279,504 | (7,791 | ) | 271,713 |
279,504 | (7,791 | ) | 271,713 |
Total | 279,504 | (7,791 | ) | 271,713 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS |
for the year ended 31 MARCH 2023 |
1. | GENERAL INFORMATION |
The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland (SC419662) and a registered charity in Scotland (SC012849). The address of the registered office is Flat 0/1, 24 Willowbank Street, Glasgow, G3 6LZ. |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
The presentational and functional currency of the financial statements is Pounds Sterling (£). |
Going concern |
After reviewing the charity’s forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. |
Critical accounting judgements and key sources of estimation uncertainty |
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
There are no significant judgements or estimates included in these accounts. |
Incoming resources |
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: |
Donations |
Donations are recognised on receipt. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to funds, the income is deferred and not recognised until those conditions are fully met. |
Grants |
Income from government and other grants is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Contracts |
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. |
Resources expended |
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
2. | ACCOUNTING POLICIES - continued |
Charitable activities |
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. |
Governance costs |
Governance costs are those functions that assist the work of the charity but do not directly undertake charitable activities. |
Allocation and apportionment of costs |
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Tenants improvements | - |
Refuge equipment | - |
Fixtures and fittings | - |
Only items which exceed £1,000, and have an expected useful life of more than 1 year, are capitalised and recognised on a historical cost basis. |
The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable. |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
Defined benefit plans |
The charity is a participating employer in the Strathclyde Pension Scheme which is a multi-employer defined benefit pension scheme. As there is insufficient information available to use defined benefit accounting the charity has accounted for the contributions as a defined contribution plan under Para 28.11 of FRS 102. Contributions are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. |
Short-term employee benefits |
Short term employee benefits, including holiday pay, are recognised as an expense in profit and loss in the period in which they are incurred. A liability is recognised for the amount expected to be paid if the company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably. |
Financial instruments |
The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
2. | ACCOUNTING POLICIES - continued |
Financial instruments |
Debtors |
Short term debtors are measured at transaction price, less any impairment. |
Cash and cash equivalents |
Cash and cash equivalents comprises cash balances. |
Creditors |
Short term trade creditors are measured at the transaction price. |
Provisions |
Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost. |
3. | DONATIONS AND LEGACIES |
2023 | 2022 |
£ | £ |
Donations |
Glasgow City Council - Supporting People | 105,996 | 96,603 |
Glasgow City Council - Social Work Grant | 110,660 | 101,401 |
SGESF Children's Fund | - | 43,221 |
SGESF Women's Fund | - | 40,784 |
Children In Need | 10,500 | 10,000 |
Cash for Kids | 2,475 | 2,030 |
Scottish Government (Scottish Women's Aid) (Covid 19) | - | 11,282 |
Cash for Kids (Covid 19) | - | 7,840 |
SG Delivering Equally Safe | 212,570 | 114,243 |
SG Health and Social Care | - | 4,438 |
Glasgow City Council, The Family Support Project - Make a House a Home | 37,000 | 6,000 |
4. | INCOME FROM CHARITABLE ACTIVITIES |
2023 | 2022 |
Activity | £ | £ |
Housing benefit | Provision of refuge accommodation | 123,056 | 97,914 |
Glasgow City Council Sustainability (Covid 19) | Provision of refuge accommodation | - | 19,610 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
5. | CHARITABLE ACTIVITIES COSTS |
Support |
Direct | costs (see |
Costs | note 6) | Totals |
£ | £ | £ |
Provision of refuge accommodation | 525,210 | 16,629 | 541,839 |
6. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
Other resources expended | 46,686 | 10,102 | 56,788 |
Provision of refuge accommodation | 8,400 | 8,229 | 16,629 |
55,086 | 18,331 | 73,417 |
7. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Auditors remuneration | 7,728 | 7,200 |
Depreciation - owned assets |
Other operating leases | 59,622 | 59,351 |
8. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
2023 | 2022 |
£ | £ |
Trustees' expenses |
9. | STAFF COSTS |
2023 | 2022 |
£ | £ |
Wages and salaries |
Social security costs |
Other pension costs |
368,990 | 321,332 |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Direct staff | 8 | 7 |
Administrative staff | 1 | 1 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
9. | STAFF COSTS - continued |
No employee received employee benefits of more than £60,000 during the year (2022: Nil). |
The company considers that its key management personnel comprise of the trustees and management team. The total employment benefits, including employer pension contributions, of the key management personnel were £40,448 (2022 : £33,066). |
10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2,157 | 437,843 | 440,000 |
Charitable activities |
- | 117,524 | 117,524 |
Total | 2,157 | 555,367 | 557,524 |
EXPENDITURE ON |
Charitable activities |
(2,339 | ) | 517,594 | 515,255 |
Other | 229 | 49,610 | 49,839 |
Total | (2,110 | ) | 567,204 | 565,094 |
NET INCOME/(EXPENDITURE) | 4,267 | (11,837 | ) | (7,570 | ) |
Transfers between funds | 1,390 | (1,390 | ) | - |
Net movement in funds | 5,657 | (13,227 | ) | (7,570 | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 122,465 | 145,866 | 268,331 |
TOTAL FUNDS CARRIED FORWARD | 128,122 | 132,639 | 260,761 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
11. | TANGIBLE FIXED ASSETS |
Fixtures |
Tenants | Refuge | and |
improvements | equipment | fittings | Totals |
£ | £ | £ | £ |
COST |
At 1 April 2022 |
Additions |
Disposals | ( | ) | ( | ) |
At 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
Eliminated on disposal | ( | ) | ( | ) |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Prepayments and accrued income |
13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other creditors |
Accrued expenses |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
14. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 128,122 | (6,417 | ) | - | 121,705 |
Fixed assets | - | (1,671 | ) | 6,669 | 4,998 |
128,122 | (8,088 | ) | 6,669 | 126,703 |
Restricted funds |
Housing Benefit | 26,607 | (10,300 | ) | - | 16,307 |
Supporting People | 14,985 | 15,975 | - | 30,960 |
Social Work Grant | 62,644 | (16,520 | ) | - | 46,124 |
Children In Need | 2,989 | (345 | ) | - | 2,644 |
SG Delivering Equally Safe | 19,414 | (3,511 | ) | (6,669 | ) | 9,234 |
GCC, The Family Support Project – Make a House a Home | 6,000 | 29,039 | - | 35,039 |
132,639 | 14,338 | (6,669 | ) | 140,308 |
TOTAL FUNDS | 260,761 | 6,250 | - | 267,011 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 3,121 | (9,538 | ) | (6,417 | ) |
Fixed assets | - | (1,671 | ) | (1,671 | ) |
3,121 | (11,209 | ) | (8,088 | ) |
Restricted funds |
Housing Benefit | 123,057 | (133,357 | ) | (10,300 | ) |
Supporting People | 105,998 | (90,023 | ) | 15,975 |
Social Work Grant | 110,658 | (127,178 | ) | (16,520 | ) |
Children In Need | 10,000 | (10,345 | ) | (345 | ) |
Cash for Kids | 2,475 | (2,475 | ) | - |
SG Delivering Equally Safe | 212,569 | (216,080 | ) | (3,511 | ) |
GCC, The Family Support Project – Make a House a Home | 36,999 | (7,960 | ) | 29,039 |
601,756 | (587,418 | ) | 14,338 |
TOTAL FUNDS | 604,877 | (598,627 | ) | 6,250 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
14. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net | Transfers |
movement | between | At |
At 1.4.21 | in funds | funds | 31.3.22 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 122,465 | 4,267 | 1,390 | 128,122 |
Restricted funds |
Housing Benefit | 31,746 | (5,139 | ) | - | 26,607 |
Supporting People | 3,700 | 11,285 | - | 14,985 |
Social Work Grant | 64,647 | (2,003 | ) | - | 62,644 |
Childcare Strategy | 90 | (90 | ) | - | - |
SGESF Children's Fund | 6,029 | (6,029 | ) | - | - |
SGESF Women's Fund | 6,401 | (6,401 | ) | - | - |
Children In Need | 7,998 | (5,009 | ) | - | 2,989 |
STV Children's Appeal | 1,851 | (1,851 | ) | - | - |
Capital Grant | 2,825 | (2,825 | ) | - | - |
Forced Marriage Training | 1,390 | - | (1,390 | ) | - |
SWA Comic Relief (Covid 19) | 1,535 | (1,535 | ) | - | - |
Rosa Foundation (Covid 19) | 10,631 | (10,631 | ) | - | - |
Charities Aid Foundation (Covid 19) | 3,170 | (3,170 | ) | - | - |
Scottish Government (Scottish Women's Aid) (Covid 19) | 3,744 | (3,744 | ) | - | - |
Cash for Kids (Covid 19) | 109 | (109 | ) | - | - |
SG Delivering Equally Safe | - | 19,414 | - | 19,414 |
GCC, The Family Support Project – Make a House a Home | - | 6,000 | - | 6,000 |
145,866 | (11,837 | ) | (1,390 | ) | 132,639 |
TOTAL FUNDS | 268,331 | (7,570 | ) | - | 260,761 |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
14. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 2,157 | 2,110 | 4,267 |
Restricted funds |
Housing Benefit | 117,526 | (122,665 | ) | (5,139 | ) |
Supporting People | 96,602 | (85,317 | ) | 11,285 |
Social Work Grant | 105,839 | (107,842 | ) | (2,003 | ) |
Childcare Strategy | - | (90 | ) | (90 | ) |
SGESF Children's Fund | 43,221 | (49,250 | ) | (6,029 | ) |
SGESF Women's Fund | 40,783 | (47,184 | ) | (6,401 | ) |
Children In Need | 10,000 | (15,009 | ) | (5,009 | ) |
STV Children's Appeal | - | (1,851 | ) | (1,851 | ) |
Cash for Kids | 2,030 | (2,030 | ) | - |
Capital Grant | - | (2,825 | ) | (2,825 | ) |
SWA Comic Relief (Covid 19) | - | (1,535 | ) | (1,535 | ) |
Rosa Foundation (Covid 19) | - | (10,631 | ) | (10,631 | ) |
Charities Aid Foundation (Covid 19) | - | (3,170 | ) | (3,170 | ) |
Scottish Government (Scottish Women's Aid) (Covid 19) | 11,282 | (15,026 | ) | (3,744 | ) |
Cash for Kids (Covid 19) | 7,840 | (7,949 | ) | (109 | ) |
SG Delivering Equally Safe | 114,244 | (94,830 | ) | 19,414 |
GCC, The Family Support Project – Make a House a Home | 6,000 | - | 6,000 |
555,367 | (567,204 | ) | (11,837 | ) |
TOTAL FUNDS | 557,524 | (565,094 | ) | (7,570 | ) |
Purposes of funds |
Restricted Funds |
Housing benefit - support for accommodation costs to families staying in temporary refuge accommodation. |
Glasgow City Council Supported People - funding to cover salary/staff costs to support vulnerable women in temporary refuge accommodation. |
Glasgow City Council Social Work - support for the costs incurred in running the drop-in centre and salary/staff costs. |
Glasgow City Council Childcare Integrated Grant Fund - support for the salary costs of project workers providing assistance to vulnerable children and families. |
Scottish Government Equally Safe Fund Children's Fund - funding to cover salary/staff costs and to support the provision of services and direct support to children and young people living in the refuge or the wider community. To provide follow on support to children and young people when leaving the refuge to live in permanent accommodation.(this funding has now been combined with the Woman's fund) |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
14. | MOVEMENT IN FUNDS - continued |
Scottish Government Equally Safe Fund Woman's Fund - funding to cover salary/staff costs/contribution made to overheads. To support the provision of specialist crisis / one to one support to all women experiencing domestic abuse or who may be at risk of harm from domestic abuse at the drop-in centre or living in hard to reach areas. To also provide follow on support for women leaving the refuge.(this funding has now been combined with the Woman's fund) |
Children in Need - provision of resources, equipment and activities for the children using the services provided, a one off donation was also received in the year to contribute to the cost of living crisis. |
Cash for Kids - individual grant awards to children accessing the refuge, follow on and outreach services. |
STV Children's Appeal - to provide relief to children and young people affected by poverty. |
Capital Grant - grant to provide disabled access to refuge accommodation |
Forced Marriage training - funding to provide training to the statutory and voluntary sector in regions throughout Scotland. |
SG Delivering Equally Safe - funding to cover salary/staff costs/contribution made to overheads and to support the provision of services and direct support to children and young people living in the refuge or the wider community and to provide specialist crisis/one to one support to all women experiencing domestic abuse or who may be at risk of harm from domestic abuse at the drop-in centre or living in hard to reach areas.. To provide follow on support to women, children and young people when leaving the refuge to live in permanent accommodation. |
GCC The Family Support Project - Make a House a Home - funding to provide support to furnish accommodation. |
There were other restricted funds, all relating to emergency funding to cope with the impact of Covid 19 on the residents, staff and refuge, all of which have now been fully utilised. |
Transfers between funds |
The assets purchased through SG Delivering Equally Safe fund have been transferred to a designated fixed assets fund, the balance represents the NBV and having a separate fund makes clear the funds are non distributable. |
15. | EMPLOYEE BENEFIT OBLIGATIONS |
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £41,273 (2022: £31,792). |
The charity is a participating employer in the Strathclyde Pension Fund which is a multi-employer defined benefit pension scheme. The assets of the scheme are held in separate trustee administered funds. |
The scheme is accounted for as a defined contribution plan in terms of Para 28.11 of FRS 102 as there is insufficient information available on an annual basis to identify and separate the scheme's share of the assets and liabilities |
A triennial valuation of this scheme is carried out by Hymans Robertson LLP, who are qualified actuaries. |
Valuations are made using the projected unit method and are used to determine the individual company contributions. |
The most recent valuation was carried out as at 31 March 2020 and showed a net surplus of £219,000 (31 March 2017 £173,000) on an ongoing funding basis. |
HEMAT GRYFFE WOMEN'S AID |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the year ended 31 MARCH 2023 |
15. | EMPLOYEE BENEFIT OBLIGATIONS - continued |
The next triennial valuation will be as at 31 March 2023. This report has not yet been prepared and the Trustees were advised it would be November 2023 before a revised valuation was available. |
The scheme is closed to new members who are now offered the opportunity to join the charity's auto enrolment pension scheme. |
16. | RELATED PARTY DISCLOSURES |
The trustees give freely of their time and expertise without any form of remuneration or other benefits in cash or kind (2022 - £Nil). |
Expenses paid to the trustees in the year were as per note 8. |
During the year no trustee had any personal interest in any contract or transaction entered into by the charity (2022 - None). |
There are no related party transactions which require to be disclosed in these financial statements (2022 - None). |