Charity registration number 1054308 (England and Wales)
Company registration number 03155260
AYLESBURY WOMEN'S AID
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
AYLESBURY WOMEN'S AID
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
S Adams
(Appointed 30 October 2024)
M Luke
V Nagy
J Pearce
J Winch
(Appointed 30 October 2024)
Jennifer Summers
Secretary
S Adams
(Appointed 19 August 2025)
Charity number (England and Wales)
1054308
Company number
03155260
Registered office
30 Upper High Street
Thame
Oxfordshire
OX9 3EZ
Auditor
Richardsons
30 Upper High Street
Thame
Oxfordshire
OX9 3EZ
AYLESBURY WOMEN'S AID
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
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 - 25
AYLESBURY WOMEN'S AID
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors (who are also the Trustees of this Registered Charity) present their annual report and financial statements for the year ended 31 March 2025.

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 Memorandum & Articles of Association, 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).

 

Aylesbury Women’s Aid is a company limited by guarantee, registered number 03155260 and charity number 1054308.

The Company is governed by its Memorandum and Articles of Association, dated 5th February 1996, amended 1st October 2014.

The Members of the Company are its Directors and are also its Trustees for the purposes of charity law. The Directors meet as a management board on a monthly basis.

Principal Activities

The Company’s principal activities are to provide places of refuge, advice, support and advocacy for women and their children who are suffering or have suffered domestic violence or other abuse and to assist in the provision of medical, legal or other assistance as may be required.

The Directors have referred to public benefit guidance from the Charity Commission when reviewing the aims and objectives of the Company and its future activities.

The objectives of the Company are the relief of need, distress and suffering of women and children who have suffered directly or indirectly from or are exposed to gender-based violence or other abuse, the preservation and protection of their mental and physical health and well-being, and the promotion of research, public education and training on the causes, effects and prevention of such violence other abuse, by such means as are charitable.

The aims of the Company are:

Public benefit

The directors (who are also the Trustees of this Registered Charity) have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

AYLESBURY WOMEN'S AID
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Review of activities

In the year ending 31st March 2025, a total of 58 women and 42 children were accommodated in the refuges of Aylesbury Women’s Aid. The average length of stay was 3.5 months. During the year there were 29 children aged 0-5, 9 children aged 6-11 and 4 children aged 12 plus resident in the refuges with their mothers.

Children who stayed in the refuges were given specialist interventions to enable them to work through their experiences. The child development worker engaged these children in specialist play in structured groups and in one-to-one sessions, monitoring their reactions, development and behaviour. The Company was most recently inspected by Ofsted in March 2022 and was rated Good.

Specialist groups using the Women’s Aid Federation of England’s “Helping Hands” model were provided for children aged 5-11 who had witnessed or experienced domestic violence or other abuse. The programme aims to increase children’s understanding of feeling safe and to explore and promote behaviour which will lead to children staying in a safe environment. During the year, 23 programmes ran in primary schools, enabling 126 children to benefit from these sessions.

Support was also provided to enable children to obtain school and nursery places.

Aylesbury Women’s Aid also provided awareness raising about healthy relationships in secondary schools. A total of 34 young people were helped during the year in a total of 170 sessions. The youth service also provided for one-to-one sessions about living with domestic violence or in an abusive relationship.

A telephone service operates on a 24/7 basis for all enquiries and requests for help throughout Buckinghamshire. This is answered by a trained member of staff who is able to provide the caller with immediate help if needed.

The support offered by the outreach services is both face to face and by telephone. It includes accompanying and supporting women through court appearances and at the online Multi-Agency Risk Assessment Conferences. During the year a total number of 78 women who were assessed as being at high risk of serious injury or death due to domestic violence were supported by our specialist Independent Domestic Violence Advocates. In addition, 291 women who were assessed as being at medium risk of serious injury or death due to domestic violence were supported by our outreach domestic abuse caseworkers. A further 47 women were given counselling by our qualified counsellors in relation to the trauma following domestic abuse.

38% of refuge residents and 32.62% of outreach clients were of ethnicity other than white British. The liaison worker, with her fluency in multiple Asian languages, provided expert help to both refuge residents and outreach clients of Asian background or who spoke an Asian language as their first language.

The “Freedom Programme”, which helps women understand their experiences of domestic abuse, was held weekly in person in the main refuge and sessions were delivered in the training room at the outreach centre, as well as online. This programme is held throughout the year except for during the school summer holidays, when the content is fully reviewed. In addition the “Power to Change” was facilitated by a community outreach worker and a qualified counsellor and the programme “You, Me, Mum” also continued to be held.

The year ending 31st March 2025 was the second year of the current funding contract with Buckinghamshire Council following the Company’s successful tender in 2022. The contract is for an initial 3 years, with 2 further years of potential renewal and covers support work provided to refuge residents and outreach clients. The funding received covers the entire Buckinghamshire Council area, but part of this income is sub-contracted to Wycombe Women’s Aid Ltd in respect of their areas of operation.

Funded by STADA since 2024 through a joint NHS and Buckinghamshire Council initiative, an Independent Domestic Violence Adviser has been working across local hospitals to strengthen clinical understanding of domestic abuse. With support from the Trust’s Chief Executive, the Co-ordinator has delivered targeted training across key wards, including maternity and perinatal services. Performance indicators have been exceeded and praised by Commissioners. The next stage involves integrating a streamlined referral form into clinical systems to improve access to community services for women and children affected by domestic abuse.

A grant was received from the Office of the Police Commissioners, through the Ministry of Justice, covering counselling work for survivors of domestic abuse. The initial grant was for a period of 2 years up to 31.3.25 but has now been extended for a further year.

 

AYLESBURY WOMEN'S AID
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
The Company also benefits from a grant covering 5 years from the second half of 2022, awarded by the National Lottery, supporting counselling work and ethnic minority liaison work. A further 5 year grant, commencing in 2025, has now also been awarded by the National Lottery, to finance the youth work programme.

Further grants and donations were also received from the Rothschild Foundation, Garfield Weston and others helping towards core costs including IT, telephones, training and other essentials.
Financial review

There were total incoming resources of £1,140,641 (YE 31.3.2024 - £1,058,980).

From this sum, the sum of £ 262,080 was required to be paid to sub-contractors Wycombe Women’s Aid Limited.

Expenditure by the Company on its own restricted activities was £524,566 (YE 31.3.2024 - £591,831).

Direct charitable costs were £1,127,329 (YE 31.3.2024 - £1,025,360).

Funds in hand as at 31.3.2025 were:

    Restricted funds – £177,864 (YE 31.3.2024 - £124,640).

    Unrestricted funds – £428,437 (YE 31.3.2024 - £468,349).

Going concern

The Directors are of the opinion that the Company remains a Going Concern. Although there are risks, which are closely monitored, and the Company receives a substantial amount in local government grants, the Company does also have significant other sources of funding, namely income from property and a variety of other grants. In the event that the local government funding were to cease, whilst some of the services would have to be discontinued, the refuges would continue to function, some of the services funded from other sources would continue, the Company would be able to meet its objectives and it would remain a Going Concern.

Reserves policy

The Directors now have a policy to the effect that unrestricted reserves should be maintained at a level of £150,000 to £200,000. The unrestricted reserves held at 31st March 2025 were significantly in excess of that level (see above), which the Directors consider to be very satisfactory.

 

Financial risk and management

This is achieved primarily in the following ways:

 

 

AYLESBURY WOMEN'S AID
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Risks are assessed, monitored and managed in the following ways:

Structure, governance and management

The charity is a company limited by guarantee, registered number 03155260 and charity number 1054308.

The directors (who are also the Trustees of this Registered Charity), who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

S Adams
(Appointed 30 October 2024)
S Bell
(Resigned 18 August 2025)
D Belson Farrell
(Appointed 30 October 2024 and resigned 14 August 2025)
J Curry
(Resigned 12 June 2025)
M Luke
V Nagy
J Pearce
J Summers
(Appointed 30 October 2024 and resigned 15 January 2025)
J Winch
(Appointed 30 October 2024)
Jennifer Summers
Recruitment and appointment of trustees

None of the directors (who are also the Trustees of this Registered Charity) has any beneficial interest in the company. All of the directors (who are also the Trustees of this Registered Charity) are members of the company and guarantee to contribute £1 in the event of a winding up.

Auditor

In accordance with the company's articles, a resolution proposing that Richardsons be reappointed as auditor of the company will be put at a General Meeting.

AYLESBURY WOMEN'S AID
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

Organisational Changes

With effect from July 2025, Aylesbury Women’s Aid has appointed a new firm of accountants, KDA Accountants, to manage all bookkeeping and accounting activity.

As of September 2025, a new Director of Operations has also been recruited to help support the Board as they conduct a full strategic review of the Charity’s services to ensure that they are reaching and providing the best support for the women and child of the community who are suffering from all forms of domestic abuse.

The trustees' report was approved by the Board of Directors (Who Are Also The Trustees Of This Registered Charity).

J Winch
Trustee
24 September 2025
AYLESBURY WOMEN'S AID
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

The directors (who are also the Trustees of this Registered Charity), who are also the directors of Aylesbury Women's Aid for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors (who are also the Trustees of this Registered Charity) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the directors (who are also the Trustees of this Registered Charity) are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The directors (who are also the Trustees of this Registered Charity) are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AYLESBURY WOMEN'S AID
INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS (WHO ARE ALSO THE TRUSTEES OF THIS REGISTERED CHARITY) OF AYLESBURY WOMEN'S AID
- 7 -

Opinion

We have audited the financial statements of Aylesbury Women's Aid (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 2025 and of its incoming resources and application of resources, 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity’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 directors (who are also the Trustees of this Registered Charity) with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors (who are also the Trustees of this Registered Charity) are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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.

AYLESBURY WOMEN'S AID
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS (WHO ARE ALSO THE TRUSTEES OF THIS REGISTERED CHARITY) OF AYLESBURY WOMEN'S AID
- 8 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of directors (who are also the Trustees of this Registered Charity)

As explained more fully in the statement of trustees' responsibilities, the directors (who are also the Trustees of this Registered Charity), who are also the directors of the charity for the purpose 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 directors (who are also the Trustees of this Registered Charity) 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 directors (who are also the Trustees of this Registered Charity) are responsible for assessing the charity’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 directors (who are also the Trustees of this Registered Charity) either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

 

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 an auditor's report 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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

AYLESBURY WOMEN'S AID
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS (WHO ARE ALSO THE TRUSTEES OF THIS REGISTERED CHARITY) OF AYLESBURY WOMEN'S AID
- 9 -
Jemima King (Senior Statutory Auditor)
For and on behalf of Richardsons, Statutory Auditor
Chartered Accountants
30 Upper High Street
Thame
Oxfordshire
OX9 3EZ
26 September 2025

Richardsons is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

AYLESBURY WOMEN'S AID
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and grants
3
70,036
839,870
909,906
30,109
792,296
822,405
Charitable activities
4
224,987
-
224,987
224,043
-
224,043
Investments
5
5,748
-
5,748
5,032
-
5,032
Other income
6
-
-
-
7,500
-
7,500
Total income
300,771
839,870
1,140,641
266,684
792,296
1,058,980
Expenditure on:
Charitable activities
7
340,683
786,646
1,127,329
207,905
817,455
1,025,360
Total expenditure
340,683
786,646
1,127,329
207,905
817,455
1,025,360
Net income/(expenditure) and movement in funds
(39,912)
53,224
13,312
58,779
(25,159)
33,620
Reconciliation of funds:
Fund balances at 1 April 2024
468,349
124,640
592,989
409,570
107,549
517,119
Fund balances at 31 March 2025
428,437
177,864
606,301
468,349
124,640
592,989

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

AYLESBURY WOMEN'S AID
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
192,673
200,461
Current assets
Debtors
13
57,294
79,701
Cash at bank and in hand
577,375
485,907
634,669
565,608
Creditors: amounts falling due within one year
15
(97,522)
(73,140)
Net current assets
537,147
492,468
Total assets less current liabilities
729,820
692,929
Creditors: amounts falling due after more than one year
16
(96,019)
(99,940)
Provision for other liabilities
17
(27,500)
-
Net assets
606,301
592,989
The funds of the charity
Restricted income funds
20
177,864
124,640
Unrestricted funds
21
428,437
468,349
606,301
592,989

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 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

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 directors (who are also the Trustees of this Registered Charity) on 26 September 2025
J Winch
Trustee
Company registration number 03155260 (England and Wales)
AYLESBURY WOMEN'S AID
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
25
94,963
(15,068)
Investing activities
Purchase of tangible fixed assets
(5,322)
(38,870)
Investment income received
5,748
5,032
Net cash generated from/(used in) investing activities
426
(33,838)
Financing activities
Repayment of bank loans
(3,921)
(2,336)
Net cash used in financing activities
(3,921)
(2,336)
Net increase/(decrease) in cash and cash equivalents
91,468
(51,242)
Cash and cash equivalents at beginning of year
485,907
537,149
Cash and cash equivalents at end of year
577,375
485,907
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
1
Accounting policies
Charity information

Aylesbury Women's Aid is a private company limited by guarantee incorporated in England and Wales. The registered office is 30 Upper High Street, Thame, Oxfordshire, OX9 3EZ.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

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. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors (who are also the Trustees of this Registered Charity) have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors (who are also the Trustees of this Registered Charity) continue to adopt the going concern basis of accounting in preparing the financial statements.

 

The Directors are of the opinion that the Company remains a Going Concern. Although there are risks, which are closely monitored, and the Company receives a substantial amount in local government grants, the Company does also have significant other sources of funding, namely income from property and a variety of other grants. In the event that the local government funding were to cease, whilst some of the services would have to be discontinued, the refuges would continue to function, some of the services would continue, the Company would be able to meet its objectives and it would remain a Going Concern.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the directors (who are also the Trustees of this Registered Charity) in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors 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
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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
50 years straight line basis
Plant and equipment
25% straight line basis
Fixtures and fittings
25% straight line basis
Computers
25% straight line basis
Motor vehicles
25% straight line basis

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
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
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.

1.9
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.

AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
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.

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.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the directors (who are also the Trustees of this Registered Charity) are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and grants
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations
15,523
2,000
17,523
25,909
18,000
43,909

Grant income

54,513
837,870
892,383
4,200
774,296
778,496
70,036
839,870
909,906
30,109
792,296
822,405
Donations
Wendover Evening
1,000
-
1,000
-
-
-
Shanley
-
1,000
1,000
-
-
-
Williams Charitable Foundation
-
-
-
10,000
-
10,000
Ashley BMS - Training
-
1,000
1,000
-
-
-
Sundry donations £1,000 or less
14,523
-
14,523
9,909
-
9,909
Rothschild Foundation
-
-
-
-
10,000
10,000
Square Point Foundation
-
-
-
-
8,000
8,000
Jefcoate Trust
-
-
-
6,000
-
6,000
15,523
2,000
17,523
25,909
18,000
43,909
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Income from donations and grants
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
(Continued)
- 17 -
Grants receivable for core activities
BC (Legacy) (Note)
-
28,500
28,500
-
28,500
28,500
BC (grossed up for Wycombe)
-
583,435
583,435
-
579,999
579,999
OPCC Thames Valley
-
38,700
38,700
-
41,552
41,552
STADA
-
54,766
54,766
-
-
-
Flexible Fund (recieved gross)
-
4,834
4,834
-
-
-
National Lottery/Community Fund
-
127,635
127,635
-
126,750
126,750
Bucks Badgers
-
-
-
-
500
500
The Clothworkers
-
-
-
-
39,245
39,245
Other
54,513
-
54,513
4,200
-
4,200
54,513
837,870
892,383
4,200
816,546
820,746
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Rent & Service Charges
Charitable rental income
224,987
224,043
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
5,748
5,032
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
6
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
-
7,500
7
Expenditure on charitable activities
General (inc. Housing)
IDVA Outreach
Children's & Family Projects
To Sub-Contractor (Wycombe)
Counselling
Total
2025
2025
2025
2025
2025
2025
£
£
£
£
£
£
Direct costs
Staff costs
225,237
242,011
69,616
-
51,773
588,637
Depreciation and impairment
13,110
-
-
-
-
13,110
Rent, Rates, Light & Heat & Household Expenses
83,617
48,427
14
-
1,250
133,308
Vehicle & Travel Expenses
2,506
4,000
65
-
1,250
7,821
Other Direct Expenses
1,160
22,000
1,317
-
15,000
39,477
Printing, Postage, Phones, Accounts & Books
35,653
20,363
27
-
-
56,043
Training
1,045
1,850
-
-
2,500
5,395
Bank Interest & Charges
9,949
-
-
-
-
9,949
Other Expenses
10,982
450
77
-
-
11,509
To Sub-Contractor (Wycombe)
-
-
-
262,080
-
262,080
383,259
339,101
71,116
262,080
71,773
1,127,329
Analysis by fund
Unrestricted funds
254,878
52,182
33,623
-
-
340,683
Restricted funds
128,381
286,919
37,493
262,080
71,773
786,646
383,259
339,101
71,116
262,080
71,773
1,127,329
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Expenditure on charitable activities
(Continued)
- 19 -
Previous year:
General (inc. Housing)
IDVA Outreach
Children's & Family Projects
To Sub-Contractor (Wycombe)
Counselling
Total
2024
2024
2024
2024
2024
2024
£
£
£
£
£
£
Direct costs
Staff costs
245,167
213,254
58,879
-
75,049
592,349
Depreciation and impairment
6,456
-
-
-
-
6,456
Rent, Rates, Light & Heat & Household Expenses
88,815
23,399
-
-
-
112,214
Vehicle & Travel Expenses
4,754
2,292
1,097
-
-
8,143
Other Direct Expenses
3,453
5,000
2,090
-
-
10,543
Printing, Postage, Phones, Accounts & Books
33,981
10,722
327
-
-
45,030
Training
1,988
-
-
-
-
1,988
Bank Interest & Charges
11,353
-
-
-
-
11,353
Other Expenses
3,772
7,888
-
-
-
11,660
To Sub-Contractor (Wycombe)
-
-
-
225,624
-
225,624
399,739
262,555
62,393
225,624
75,049
1,025,360
Analysis by fund
Unrestricted funds
184,473
-
23,432
-
-
207,905
Restricted funds
215,266
262,555
38,961
225,624
75,049
817,455
399,739
262,555
62,393
225,624
75,049
1,025,360
8
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
16,200
14,220
Depreciation of owned tangible fixed assets
13,110
6,456
9
Directors (who are also the Trustees of this Registered Charity)

During the year ended 31 March 2025 Aylesbury Women's Aid repaid expenses totalling £1,891 (2024 - £792).

 

During the year ended 31 March 2025 Aylesbury Women's Aid received donations totalling £2,000 (2024 £Nil)

 

AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Direct charitable work
16
17
Administrative
2
3
Total
18
20
Employment costs
2025
2024
£
£
Wages and salaries
536,787
537,767
Social security costs
44,094
43,110
Other pension costs
11,505
11,472
592,386
592,349
The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,001 - £70,000
1
-
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
12
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
205,000
29,078
1,619
40,944
77,241
353,882
Additions
-
3,872
-
1,450
-
5,322
Disposals
-
(29,078)
(1,619)
(40,944)
(38,371)
(110,012)
At 31 March 2025
205,000
3,872
-
1,450
38,870
249,192
Depreciation and impairment
At 1 April 2024
40,980
29,078
1,619
40,944
40,800
153,421
Depreciation charged in the year
2,732
580
-
80
9,718
13,110
Eliminated in respect of disposals
-
(29,078)
(1,619)
(40,944)
(38,371)
(110,012)
At 31 March 2025
43,712
580
-
80
12,147
56,519
Carrying amount
At 31 March 2025
161,288
3,292
-
1,370
26,723
192,673
At 31 March 2024
164,020
-
-
-
36,441
200,461
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,010
1,234
Prepayments and accrued income
56,284
78,467
57,294
79,701
14
Loans and overdrafts
2025
2024
£
£
Bank loans
109,261
113,182
Payable within one year
13,242
13,242
Payable after one year
96,019
99,940

The Bank Mortgage Loan, repayable in instalments, is for a term of no more than 30 years from 2009, at a minimum interest rate of 4%. It is secured on the Freehold property.

 

Income has been deferred in respect of those Grants which are paid in relation to a time period.

AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Loans and overdrafts
(Continued)
- 22 -

 

15
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
14
13,242
13,242
Other taxation and social security
12,340
11,629
Government grants
18
-
22,192
Other creditors
13,691
4,574
Accruals and deferred income
58,249
21,503
97,522
73,140
16
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
14
96,019
99,940
17
Provisions for liabilities
2025
2024
£
£
27,500
-
Movements on provisions:
£
Additional provisions in the year
27,500
18
Government grants

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
-
22,192
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
19
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
11,505
11,472

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
124,640
839,870
(786,646)
177,864
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
149,799
792,296
(817,455)
124,640
21
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations, grants, rents and service charges and bank interest which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
468,349
300,771
(340,683)
428,437
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
409,570
266,684
(207,905)
468,349
AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
22
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
192,673
-
192,673
Current assets/(liabilities)
359,283
177,864
537,147
Long term liabilities
(96,019)
-
(96,019)
Provisions
(27,500)
-
(27,500)
428,437
177,864
606,301
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
200,461
-
200,461
Current assets/(liabilities)
367,828
124,640
492,468
Long term liabilities
(99,940)
-
(99,940)
468,349
124,640
592,989
23
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
68,959
75,854
Between two and five years
200
46,321
69,159
122,175
24
Related party transactions

There were no disclosable related party transactions during the year. (2024 - None)

AYLESBURY WOMEN'S AID
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 25 -
25
Cash generated from operations
2025
2024
£
£
Surplus for the year
13,312
33,620
Adjustments for:
Investment income recognised in statement of financial activities
(5,748)
(5,032)
Depreciation and impairment of tangible fixed assets
13,110
6,456
Movements in working capital:
Decrease/(increase) in debtors
22,407
(54,484)
Increase in creditors
46,574
4,625
(Decrease) in provisions
27,500
-
(Decrease) in deferred income
(22,192)
(253)
Cash generated from/(absorbed by) operations
94,963
(15,068)
26
Analysis of changes in net funds
At 1 April 2024
Cash flows
At 31 March 2025
£
£
£
Cash at bank and in hand
485,907
91,468
577,375
Loans falling due within one year
(13,242)
-
(13,242)
Loans falling due after more than one year
(99,940)
3,921
(96,019)
372,725
95,389
468,114
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