Charity registration number 1111610
Company registration number 05430841 (England and Wales)
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
CONTENTS
Page
Trustees' report
2 - 6
Statement of trustees' responsibilities
1
Independent auditor's report
7 - 9
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 22
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms N J Jones
Ms D Roberts
Ms K Browning
Ms S A Henderson
Ms Sally Garratt
Dr Michael Morton
Ms Andrea Senior
Secretary
Mr N Patel
Charity number
1111610
Company number
05430841
Registered office
Wrenmore House
104 Chester Road East
Shotton
Deeside
Flintshire
United Kingdom
CH5 1QD
Auditor
Salisburys Accountants
Irish Square
St Asaph
Denbighshire
United Kingdom
LL17 0RN
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees (who are also the directors of Domestic Abuse Safety Unit North Wales Ltd across Flintshire and Denbighshire 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).

 

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.

 

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

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 2015).

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 and "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 aims

The Domestic Abuse Safety Unit North Wales Ltd provides professional coordinated interventions to people experiencing domestic abuse across Flintshire and Denbighshire to maximise their safety, and the safety of their families. The charity supports anyone who has been subjected to mental, physical or sexual abuse by their partners or persons with whom they have had a relationship. The aim is to assist them in making the transition to a safe and secure life.

 

We are committed to delivering a gender specific service as domestic abuse, violence and sexual violence affects both men and women. However we acknowledge that evidence indicates that women and girls are disproportionately impacted by violence and this is a violation of human rights and a cause and consequence of gender inequality. This means that when these forms of violence are experienced by women and girls, this operates a means of social control and maintains an unequal power relations, linking to systematic discrimination, reinforcing women's subordinate status.

 

Our services and support are therefore delivered in a way that specifically meet the needs of the client and acknowledges individuals experiencing multiple inequalities.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Significant activities

DASU provides a range of support services including, advocacy, information, group-work, training, refuge accommodation when necessary, and liaising with other agencies including social services, police, health and substance misuse services on behalf of clients.

 

Maintaining the safety and well-being of service users is achieved by risk assessment, safety planning and working with others to achieve positive outcomes. DASU participates in the monthly Multi Agency Risk Assessment Conferences (MARAC), which is a key mechanism for multi-agency collaboration.

 

DASU helps survivors of domestic abuse in a wide variety of tangible ways such as helping clients to claim welfare benefits, accessing legal representation and attending court, safety planning, risk assessment and assisting clients to secure accommodation in private or social housing. Many of our clients have children, and we can assist them by finding places in play-groups, schools and colleges for the children when entering refuge with their parent, or when re-settling in permanent housing. This is an important element of the overall service provision, as is registration with GPs and dentists and accessing other health services, so basic needs and continued health and well-being is promoted.

 

In addition to this wide-ranging practical support, DASU works with survivors to increase their confidence, self-esteem and the strength to emerge from social exclusion and stigmatisation and enable them to take control of their lives. This takes the form of individual counselling, group work and training, and has led to a number of clients finding the confidence to take up paid and volunteering work.

 

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

Raising awareness

An important area of work is awareness-raising within the community and related agencies. This includes workshop sessions in schools and colleges, talks to women's and church groups, and training for midwives and health visitors as part of the Integrated Care Pathway.

 

The importance of this work is primarily in raising awareness, but it also establishes valuable links with pupils, teachers and practitioners in related agencies. Weekly and twice weekly coffee morning help to increase social networks and decrease isolation. These meetings offer an opportunity for women to raise concerns, discuss options and offer mutual support. In addition, we are offering short training opportunities, providing clients with life skills which they have identified as needing. Such activities have included cooking, basic car mechanic courses, arts and craft activities and future plans include Internet safety, well-being, and employability skills. In 2023 we will be introducing weekly male coffee mornings, as the need to reach out to our male clients to provide a safe space to access peer support is essential.

Funding streams

DASU continued to be financially supported by many organisations both for existing and new contracts/awards, including:

 

- Conwy County Borough Council

- Denbighshire County Council

- Flintshire County Council

- Wrexham County Borough Council

- Community Fund

- Gwynt y Mor

- Lloyds Foundation

- Nationwide

- The Office of the Police & Crime Commissioner – North Wales

- Children In Need

- Moondance Foundation

- Charles Hayward

- Steve Morgan Foundation

- NatWest Circle Fund

- Welsh Government

Donations

During 2022-2023 a staggering amount of £33,314 was raised through donations from both continued dedicated supporters and new donators. £12,733 was raised through an independent charity shop in Holywell alongside a second independent charity shop in Ffynnongroew, individual people and organisations and general donations. The Trustees would like to register their sincere thanks to all who have donated in such a difficult year. The funds will go towards making a difference to the lives of domestic abuse survivors.

Achievements and performance
Financial review

The Trustees have examined the charity’s requirements for the reserves in light of the main risks to the organisation. The reserves as at 31st March 2023 were sufficient to cover 3.7 months' running costs.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

Grants

The charity received the following restricted grants during the financial year:

                                         £

Burbo                                     4,850

Conwy CBC                                 85,871

Charles Hayward                                 13,301

Children In Need                                 34,075

Community Fund                                 146,211

Gwynt Y Mor                                 15,239

Denbighshire County Council                         45,325

Moondance Foundation                             43,152

Nationwide                                 49,404

NatWest Funding Circle                             7,789

The Office of the Police & Crime Commissioner/Welsh Government         1,024,132

Steve Morgan Fund                             30,310

Waterloo Foundation                             11,312

Welsh Womens Aid                             87,632

Lloyds Foundation                             13,955

Welsh Government                             270,361

MOJ                                     59,932

 

 

TOTAL                                    1,942,851

 

Structure, governance and management

Governing document

The charity is controlled by it’s governing document, the Memorandum and Articles of Association, and constitutes a company limited by guarantee, as defined by the companies Act 2006.

Trustees

The trustees who served during the year and up to the date of signature of the financial statements were:

 

Councillor R C Bithell
(Resigned 17 January 2023)
Ms N J Jones
Ms D Roberts
Ms K Browning
Ms S A Henderson
Ms Sally Garratt
Dr Michael Morton
Ms Andrea Senior
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -

Recruitment and appointment of new trustees

The directors of the company are also trustees for the purpose of charity law and under the company's Articles. There are five trustees, who meet at minimum of six times each year as the Management Committee. All members are invited to nominate trustees prior to the AGM. DASU is also registered with Flintshire Local Voluntary Council, Volunteer Bureau, where potential trustees and volunteers may be identified and referred to us. We continue to encourage involvement from clients when they no longer receive a service from DASU.

 

Trustees are recruited for their particular skills and their interest in combating domestic abuse. Most trustees are already familiar with the practical work of the charity. Additionally new trustees receive induction training and additional relevant training throughout the year.

 

The trustees on the management committee have a broad mix of skills. They include a County Councillor and representatives from the fields of education, local government, finance and Higher Education. However, we believe it would further enhance the Committee to recruit trustees with experience in Equality and Diversity, HR, Commissioning and tendering and the third sector.

 

Our organisation is led by women to support women and as such the majority of our board are and will continue to be women, this includes the role of Chair of the Trustees and CEO, both of which are restricted to women only candidates. However we will continue to recruit more men to the board in the future where appropriate, as we recognise that men can also be victims of Domestic Abuse and as such deserve equal access to support, and an opportunity to live free from fear.

Trade creditors policy

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

 

The company's current policy concerning the payment of trade creditors is to:

-    settle the terms of payment with suppliers when agreeing the terms of each transaction;

-    ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and

-    pay in accordance with the company's contractual and other legal obligations.

 

Trade creditors of the company at the year-end were equivalent to 40 days' purchases, based on the average daily amount invoiced by suppliers during the yea

.

Organisational structure

The CEO has overall responsibility for operational matters, this is a delegated authority from the board of Trustees. The CEO attends provider forums across North Wales, Strategic partnership group meetings and bi- monthly board meetings where all decisions are recorded and communicated. The organisation has operated in Deeside for over 30 years and has now gained contracts across many counties in North Wales, including Wrexham, Conwy and Denbighshire.

Related parties

DASU has strong links with Flintshire County Council, particularly the Social Services and Housing Departments, Wrexham County Borough Council, Denbighshire County Council, Conwy County Borough Council, the Domestic Abuse Co-ordinator and Flintshire Neighbourhood Wardens, Clwyd Alyn Housing Association Women's Aid, North Wales Police, and in particular the Domestic Violence Officer, are important partners. DASU is a member of Flintshire Local Voluntary Council, Welsh Women's Aid, Cymorth Cymru, Respect and Child Poverty Action Group.

Auditor

The auditors, Salisburys Accountants, will be proposed for re-appointment at the forthcoming Annual General Meeting.

The trustees' report was approved by the Board of Trustees.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
Ms D Roberts
Trustee
Dated: 14 November 2023
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
- 7 -

Opinion

We have audited the financial statements of Domestic Abuse Safety Unit North Wales Ltd (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).

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; and
-

have been prepared in accordance with the requirements of the Companies Act 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.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
- 8 -
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 requires us to report to you if, in our opinion:

-

adequate 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.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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:

 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatement in the financial statements may not be detected, even though the audit is properly planned in accordance with ISA (UK).

 

We obtained an understanding of the legal and regulatory frameworks applicable to the charity and the industry in which it operates through our general commercial and sector experience and discussions with management. We determined that the following laws and regulations were most significant: The Companies Act 2006, FRS 102 the ‘Financial Reporting Standards applicable in the UK and Republic of Ireland’ and relevant UK tax legislation. In addition, we concluded that there are certain laws and regulations that may have an effect on the determination of the amounts and disclosures within the financial statements such as Health and Safety laws and regulations.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
- 9 -

We assessed the susceptibility of the charity’s financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included:

- Discussions with management, including consideration of known or suspected instances of non-compliance with

laws and regulations or fraud;

- Obtain an understanding of the internal controls that management have in place to prevent and detect fraud;

- Challenging assumptions and judgements made by management in its significant accounting estimates;

- Reviewing the financial statement disclosures and assessing the appropriateness of the accounting policies used;

- Identifying and testing journal entries, in particular manual or unusual entries;

- Obtaining third party confirmations of all the charity’s banking arrangements;

- Performing analytical procedures to identify any unusual or unexpected relationships;

- Conclude on the appropriateness of the directors' use of the going concern basis of accounting.

The assessment of the appropriateness of the collective competence and capabilities of the engagement team included consideration of the engagement team’s knowledge of the industry in which the client operates in and understanding of, and practical experience with, audit engagements of a similar nature and complexity through appropriate training and participation.

 

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

 

Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

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 the charitable company's members 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.

Aled Roberts BA (Hons) FCA (Senior Statutory Auditor)
for and on behalf of`Salisbury & Company Business Solutions Limited
Statutory Auditor
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
United Kingdom
LL17 0RN
Date: 15 November 2023
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
33,314
-
33,314
56,256
38,563
94,819
Charitable activities
3
194,450
1,942,851
2,137,301
574,169
1,489,117
2,063,286
Other trading activities
4
1,793,242
-
1,793,242
1,278,891
-
1,278,891
Investments
5
595
-
595
53
-
53
Total income
2,021,601
1,942,851
3,964,452
1,909,369
1,527,680
3,437,049
Expenditure on:
Charitable activities
6
2,025,876
1,923,911
3,949,787
1,976,243
1,431,471
3,407,714
Net (outgoing)/incoming resources before transfers
(4,275)
18,940
14,665
(66,874)
96,209
29,335
Gross transfers between funds
18,940
(18,940)
-
96,209
(96,209)
-
Net income for the year/
Net movement in funds
14,665
-
14,665
29,335
-
29,335
Fund balances at 1 April 2022
797,043
-
797,043
767,708
-
767,708
Fund balances at 31 March 2023
811,708
-
811,708
797,043
-
797,043

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 11 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
735,965
736,150
Current assets
Debtors
11
382,768
180,844
Cash at bank and in hand
1,100,394
1,076,139
1,483,162
1,256,983
Creditors: amounts falling due within one year
12
(699,919)
(488,590)
Net current assets
783,243
768,393
Total assets less current liabilities
1,519,208
1,504,543
Provisions for liabilities
(707,500)
(707,500)
Net assets
811,708
797,043
Income funds
Unrestricted funds
811,708
797,043
811,708
797,043

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 14 November 2023
Ms D Roberts
Trustee
Company registration number 05430841
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
17
23,660
281,386
Investing activities
Purchase of tangible fixed assets
-
(301,798)
Investment income received
595
53
Net cash generated from/(used in) investing activities
595
(301,745)
Net cash used in financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
24,255
(20,359)
Cash and cash equivalents at beginning of year
1,076,139
1,096,498
Cash and cash equivalents at end of year
1,100,394
1,076,139
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
1
Accounting policies
Charity information

Domestic Abuse Safety Unit North Wales Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Wrenmore House, 104 Chester Road East, Shotton, Deeside, Flintshire, CH5 1QD, United Kingdom.

1.1
Accounting convention

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 2015)', 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 financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 14 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
no depreciation
Fixtures and fittings
20% on reducing balance
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 15 -
1.9
Taxation

The charity is exempt from Corporation Tax on its charitable activities.

1.10
Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Donations and legacies
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2023
2022
2022
2022
£
£
£
£
Donations and gifts
33,314
56,256
7,432
63,688

Grants

-
-
31,131
31,131
33,314
56,256
38,563
94,819
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -
3
Charitable activities

 

 

2023
2022
£
£

Grants

2,137,301
2,063,286
Analysis by fund
Unrestricted funds
194,450
574,169
Restricted funds
1,942,851
1,489,117
2,137,301
2,063,286
4
Other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Rental income

1,792,391
1,274,294

Miscellaneous income

851
4,597
Other trading activities
1,793,242
1,278,891
5
Investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Bank interest received

595
53
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
6
Charitable activities

 

 

2023
2022
£
£
Staff costs
2,616,001
2,264,271
Depreciation and impairment
186
233

Rent and rates

261,159
254,354

Licences and insurance

16,908
13,471

Light and heat

140,057
79,942

Telephone

53,524
60,746

Postage and stationery

8,511
12,398

Advertising

10,349
7,561

Sundries

65,743
43,031

Training

31,043
55,691

Volunteers' expenses

2,181
624

Motor and travelling expenses

52,245
35,560

Supervision

49,456
16,870

Cleaning and waste disposal

38,647
29,358

Repairs and renewals

393,517
302,516

TV rental and licences

2,544
2,797
Other charitable expenditure
91,228
118,206
3,833,299
3,297,629
Share of support costs (see note 7)
894
2,902
Share of governance costs (see note 7)
115,594
107,183
3,949,787
3,407,714
Analysis by fund
Unrestricted funds
2,025,876
1,976,243
Restricted funds
1,923,911
1,431,471
3,949,787
3,407,714
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
7
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Bank charges

894
-
894
789
-
789

Other interest paid

-
-
-
2,113
-
2,113
Audit fees
-
6,000
6,000
-
3,300
3,300

Accountancy and legal fees

-
109,594
109,594
-
103,883
103,883
894
115,594
116,488
2,902
107,183
110,085
Analysed between
Charitable activities
894
115,594
116,488
2,902
107,183
110,085

Governance costs includes payments to the auditors of £6,000 (2022: £3,300) for audit fees.

8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Full time
82
77
Part time
12
12
Total
94
89
Employment costs
2023
2022
£
£
Wages and salaries
2,481,714
2,147,714
Other pension costs
134,287
116,557
2,616,001
2,264,271

The costs relating to work experience people are shown in Direct Project Costs in Note 5, this year £18,801 and £106,923 in 2022. When removed from the total wages and salary costs the comparison show a sizeable increase in payroll costs year on year despite the retirment of the CEO 6 weeks into the 2023 year. The increase is caused by a very substantial salary increase plus and increase in staff headcount.

There were no employees whose annual remuneration was more than £60,000.
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -
10
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2022
735,220
27,258
12,750
775,228
At 31 March 2023
735,220
27,258
12,750
775,228
Depreciation and impairment
At 1 April 2022
-
26,327
12,750
39,077
Depreciation charged in the year
-
186
-
186
At 31 March 2023
-
26,513
12,750
39,263
Carrying amount
At 31 March 2023
735,220
745
-
735,965
At 31 March 2022
735,220
930
-
736,150
11
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
348,426
141,564
Other debtors
779
-
Prepayments and accrued income
33,563
39,280
382,768
180,844
12
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
50,079
21
Trade creditors
117,349
9,117
Other creditors
2,027
19,379
Accruals and deferred income
530,464
460,073
699,919
488,590
Provisions for liabilities
2023
2022
£
£
707,500
707,500
Movements on provisions:
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Provisions for liabilities
2023
2022
(Continued)
- 20 -
£
At 1 April 2022 and 31 March 2023
707,500

The provisions relate to amounts received from the Welsh Government to purchase properties. If the buildings are sold, the first £707,500 of the consideration is repayable to the Welsh Government on demand.

DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 21 -
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Transfers
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
£
Buttle Trust
-
2,487
(2,487)
-
-
-
-
-
-
Conwy CBC
-
11,950
(11,026)
(924)
-
7,000
(7,000)
-
-
Charles Hayward
-
19,367
(19,367)
-
-
13,301
(13,301)
-
-
Children In Need
-
30,492
(29,543)
(949)
-
34,075
(33,932)
(143)
-
Community Fund - Outreach
-
150,228
(150,228)
-
-
142,736
(142,754)
18
-
Denbighshire CYP
-
34,219
(12,559)
(21,660)
-
45,325
(45,325)
-
-
Funding Circle Safelives
-
7,500
(2,909)
(4,591)
-
7,789
(7,789)
-
-
Gwynt Y Mor
-
13,652
(13,250)
(402)
-
15,239
(15,239)
-
-
IRIS
-
31,035
(31,035)
-
-
100,607
(43,443)
(57,164)
-
Lloyds Foundation
-
53,945
(53,945)
-
-
13,955
(13,955)
-
-
Moondance Foundation
-
42,763
(42,763)
-
-
43,152
(43,368)
216
-
Nationwide
-
36,509
(36,509)
-
-
49,403
(48,916)
(487)
-
Office of the Police Crime Commissioner
-
806,937
(747,361)
(59,576)
-
923,525
(933,911)
10,386
-
Steve Morgan Fund
-
30,310
(29,813)
(497)
-
30,310
(30,310)
-
-
VAWDASV / CCBC Capital Grants Unit
-
24,433
(24,847)
414
-
-
-
-
-
Welsh Government - Capital Grants
-
96,407
(110,837)
14,430
-
255,363
(282,955)
27,592
-
Anne Duchess of Westminster
-
5,000
(5,000)
-
-
-
-
-
-
Burbow - CYP
-
9,158
(14,003)
4,845
-
4,850
(4,850)
-
-
CAF - Covid-19
-
1,210
(1,210)
-
-
-
-
-
-
Other Grants
-
113,383
(113,999)
616
-
256,221
(256,863)
642
-
-
1,520,985
(1,452,691)
(68,294)
-
1,942,851
(1,923,911)
(18,940)
-
DOMESTIC ABUSE SAFETY UNIT NORTH WALES LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 22 -
15
Capital commitments

At 31 March 2023 the charity had no capital commitments.

16
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

17
Cash generated from operations
2023
2022
£
£
Surplus for the year
14,665
29,335
Adjustments for:
Investment income recognised in statement of financial activities
(595)
(53)
Depreciation and impairment of tangible fixed assets
186
233
Movements in working capital:
(Increase)/decrease in debtors
(201,924)
25,220
Increase/(decrease) in creditors
211,328
(70,849)
(Decrease) in provisions
-
297,500
Cash generated from operations
23,660
281,386
18
Analysis of changes in net funds

The charity had no debt during the year.

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