West Lothian Women's Aid West Lothian Women's Aid Merged Trustees. Report and Financial Statements Year ended 31 March 2024 Charity Number: SC001784 SCIO Number: SC046887
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & sao Number: SC046887 Contents Page Legal and Administrative Information Trustees Report Financial Review & Resutts io Statement of Tru5tee5 Responsibilities li Independent Examiner5, Report 12 Statementof Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements 15-20 Page 2 of 20
WEST LOTHIAN WOMEN'S AID Charity Number: SC(¥)1784 & SCIO Number: SC(b16887 Legal and Adminlstrative Infomiation Charlty Number sctx)1784 SCIO Number SC046887 Buslness address 92 Ivanhoe Rise Dedridge Livingston West Lothian EH54 6HZ Trustees Chair Member (resigned January 20241 Member Member Member Member Member (joined November20231 Member (j'oined February 20241 Senlor Management Chief Exetutive OffKer Services Manager Accounting Servi$ Rebus Bookkeeping and Accountancy rnited 52 Bankton Park East Murieston. Livingston West Lothian. EH549BW Independent Exarninor Bankers Bank of Scotland Almondvale South Livingston EH54 65N Page 3 of 20
WEST LOTHIAN WOMEN'S AID Charity Number: SC(K11784 & SCIO Number: SC046887 Reportof the Trustees Year ended 31 March 2024 The Trustees have pleasure in presenting their merged report and finanoal staten*nts for the ar ended 31 March 2024. The Trustees who served duringthe period are set out on page three. StNcture. Governance and Management West Lothian Women's Aid IWLWAI is a recognised charity In Scotland and operates unikr the rules of its constitutN)n. WLWA re81sted to tecome a SCIO Iscottish Charitable Incorporated Organi5ation - SC0468871 in October 2016. The tharity has now concluded proosses to f inalise the SCIO bank account. Ourvlsion remains to work to ensure: '0 society in which women, children ond young people arefvll and equal partiCAponts, unconstrairied by the threat ol domestK obuse orotherforms of obuse. violence Dr oppression,. In seeking to establish effeCte governan arrangeEnts and as an affiliated member of kottish Women's Aid, we are commttted to pursuing the following.. Governan and rnanageTrnt arrangements that are compliant with the requirements cl OSCR, SSSC and the Care Inspectorate Designing and delivering qu211ty seNices that are compliant with the Health and Social Care Standards Ensuring worrEn children and young Feople are actively involved In evaluatlng and shaping ourservices The governan of WLWA is the responsibility of the TruSt5/BOard of Director5 who are granted membership under the terms of the governing document. Trustees are committed to ensuring WLWA is administrated effectivew and can account for its artivf(ie5 and outcomes to OSCR, our seNice users, funders an(1 other stskeholders. Appolntment of Trustees In line with the governan document in place at the end of the period, the number of Trustee5 comprises a maximum of 9 and minimum of 3 members. The Tru5teeslBoard memters meet at least six times a year and all key decisions are made at these meetings and are formally recorded. Trustees are elected following an OFen and thorough selectlon pro$$ which takes account of skills, knowkdge, experien, a1 alignment with the aims and objertives of WLWA. DurirTrR thi5 period. WLWA Saw the introduttion of tsvo new trustees and tFE departu of one trustee The contributi0rn4 of all trustees are valued and renISed and WLWA remains grateful for their commitment over their perlod of sew1. Our two new trustees bring a breadth of skills and knowledge to the organisation.. joined as trustee in NoveM1r 2023 and is a business devebpment and marketing lea eratag law firm. She comes fM a legal background, wf(h eX[erien prartising as a lawyer in Scotland and Australla and focused on famity and child law as part of her honours degree at the Unniersity of Edinburgh. ined in February 2024 and is a Chartered Member of Charted Instr(ute of Personnel & Development ICIPDI and has over 20 years of HR experience. Page 4of 20
WEST LOTHIAN WOMEN'S AID Charlty Number. SC(1)1784 & SCIO Number. SC(W7 tInd In offlce during thls period. so continued in office, providing the charity with stability and ongoing expert15e. continued to offer essential sUPfXIrt and guidance to the Manager5 of WLWA and team members on achieving its objectlves and programme of works as per the organlsational strategic vision. oar The Chief Executive offeT (CEO) and Services Manager nomially attend all Trustee Committee meetings. The CEO is tEsp(ynsible for day-t¢Fday operations cl WLWA. In exercising her responsibilities. the CEO 15 sUPrted by a Service5 Manager and a team of professional, thmpetent and qualrfied stsff, as well as working with key stakeholders in achieving charitable objectives. Equality & Diversity The nattjre of our service me5 that all stay Trustee apF)ointments idently as female and understand dynamlcs of gender-based vlolence. However, we recognlse that many Indlvlduals and communities experience UnlaUl and unfair discrimination and oppression. We believe that equality for all is a basic human right and actively oppose all forms of unlawful and unfair discrimination. We celebrate diversity of society and are striving to promote and reflect that diversity wrthin WLWA in the way we run our organisation and deliver our Servi5. Objertives and Purpose WLWA exists to Change the lives of women, children and young people IWCYPI who have experiented or are in fear of domestic abuse and coercive control (whether emotlonal, psychological, phy5ral, financlal or sexuall, within a relationship wlth a partner or ex-partner. The organisation's purposes are.. The relief of those who have eXperIend gender based violen, who have experIend, or are in fear of, dorrEstic abu* perpetrated by partner5 or ex-partners, by: lil the provision of temporary refuge accommodation lill providing support and infomation on ac¢e55 to other servKes liiil providing strurtured, supportThR opportunities to allow clients to make choices for their f uture Ihil liaising with other seNices, including the police, and athocating for clients affected by domestic abuse within legal and other protection services. The advancement of education by.. l)1 raising awareness of the effects of domestic abuse with the public and with youn8 Ople lill providing opportunities for those we support to shape the development of services, policy and practice at strategic level. The promotion of equality and diversity by upholding and promoting the r¥hts of all clients identifying as ferna, who have eXrIend domestic abuse in the Eelief that violence against females is symptomatic of wider structural inequalities in society, and thus main perpetrated by men. Achievements and Perfonnance Sadly we continue to see an ongoing increased demand for our services from worren who find themselve5 in very vulnerable positions, with an Il% increase in referrals for support and 7% increase In tephthe calls to our helpline compared to 2023. Desplte the contlnued pressure on our Services and T£srceS WLWA continues to deliver high-quality person-ontred support to the women, children and young people across West Lothian who need it most. Page 5 of 20
WEST LOTHIAN WOMEN'S AID Charity Number: SC(h11784 & SCIO Number: SC046887 strategy This ongoing year-on-year increase in demand for our service5 and resour5 is a central pillar of our strategic review, which the strategy subcommittee have made significant progress on in 2024. We have worked hard. collaborating with our clients, partner agencies, knard members and staff team, to refresh our future strategy and or8anisational improvement plan for 2025-2028. This will be ready to IMpment in April 2025. Our refreshed strategy wlll enable us to grow sustainably, incorporating the vEw5 of all our stakeholders to ensure our resour and skills focus on the aa$ that will offer greatest impart for our Servi users. Our People 2024 also saw the start of a programme focussed on how we attract, recruf(, train, support and retain our peopk. All colleagues and Board memtrRr5 at WLWA collaborated on a programme of work to redefine our values as a charitable organisation. Our freshed values of Safety, Honesty and Empowerment are at the forefront of all of our woth as we continije to serve some of the most Vulnerab worrEn and children in our society. We have incortx)rated our new values into refreshed recruitment processes to enable us to take a values-based approach to retruitment. During the year we made a significant investsnent in leaming and development to becoming a recognised provider of Safe & Together," Model Core Training. We are excited to Commen thbs work in early 2025. The organisation continues to invest in the learning and development of ihe staff team with all staff receiving the opportunity to become suitably qualified to meet SSSC registration requirements. We will also continue to Lwild upon our volunteer opportunities aMont our users to erUre there is lived experience at the heart of our service. Trustees continue to benefit from a comprehensive induction and ongoing development programrne including a range of learning and development opporbjnities provided via our affillation to Scottlsh Women's Aid. These opportunities include training on feminist govemance and domestic abuse together with on-going leaming and development opportunities specific to the role. Our focu5 on our people will continue in 2025 as we recognise that having a highly Skilled and motivated team, sUPPOrted by the right processes and infrastructure is critical in deliveiing the support and serv¢ces needed across West Lothian. Finance & Fundraising The oversight from our Finance and Fundraising Subcommittee has led to improved financial reporting and a renewed focus on delivering an ambitious improverrent in our fundraislng (3pability, supported by enhand digital capability. As we continue to see service demand increase, this subcommittee provides oversight of our income and expenditure and works alongside the Strategy subcommittee to ensure allocation of our funding reflects our strategic priorities, ensuring monies are direrted to the areas of greatest impact. During this year the charity secured additional fuNlinE from a variety of sour5 to secure its core operational costs and programme of activities. This has included grant funding from the Henry Smith Trust and the West Lothi3n Communlties Health and Well-Being Fund in sUPFK)rt of our expanding repertoire of seNices for suNivors of gender-based violence. Page 6 of 20
WEST LOTHIAN WOMEN'S AID Charity Number. SCIX11784 & SCIO Number: SC046887 We were also delighted to receive ongoing flnancial support from West Lothian Council as our main core grant funder and ongoing support from the Equally Safe Scottish Government Funding (administered by Inspiring Scotlandl without whom we would have been unable to operate. In addition, we reiVed ongoing support f rom Children in Need and some additional monies from the Natwest Circle Funding and Bank of Scotland Reach funding for our work with vulnerable women and children. The focus forWLWA during this challenging economic climate remains to continue to Secu its core funding provision over the next 3 - 5-year period whilst levering-in additional f inancial support to further develop the current programme of service provision. The Board receive bi-monthly accounts and monitor the financial position on a & &weekly basis via the board meeting structure. Partnerships WLWA is a Scottish Charitabk Independent Organisation and affiliated to Scottish Women's Aid ISWAI. SWA provides 5UPPOrt, guidan, and training opportunities as part of our affiliation agreement. Partnership and collaboration are key principles for our organisation, and we will continue in fAJr role as key partner in improving the safety and wellbeing of women and d)ildren experienang gender based violence through our multi-agency work. WLWA are established members of the West Lothian Gender based violence forum and integral partners in the implementation of the 16 Days of actlvlsm campaign work each year. We a150 work collaboratively with key pather agencie5 (health, Folice, criminal justice, social work, dasat and education) on a day-to-day ba515 and via the MARAC and MATAC forums. This multi-agency approach enables u5 to work alongside key agencte5 to further safeguard women and children. There are clear and well-established links beten poverty and gender-based Violen which are sadly playing out in our communities. We continue to be key members of the West Lothian Food NeOrk and are grateful for their ongoing SUFPOrt in awarding our charty additional resources to erb3bfe us to support those most in need. The Advi Shop and C4B are key partne in supporting our service Lserfs vital money advice services which assist in completion of maximising income assessments and all additional financial guidance seNices. West Lothian Drug and Alcohol Service continue to closely collaborate with us to offer an array of support services to our cllents who require this specialist assistance. We remain hugely gratefvl to the organis3tion5 and partnerships whieh fund and support our services. Their sUPWrt and commitment to our organisation ensures that we work Seamless and tirelessly together to help women achieve better outcomes for themselves and their families. We are particularly grateful to our housing a5cIatIOn partner8 Horizon and Almond Housing Association who enable us to provide emergenLV self-(ontained accommodation Optio forwomen and children in need of these facilities. And to LISA project via West Lothian Council for the additional shared spaces of safe accommodation. Our Prevention Service is growing with 1cased collaboration with Police Scotland offering essential inputs to the younger generations, attending in schools to offer insight and education. Page 7 of 20
WEST LOTHIAN WOMEN'S AID Charity Number.. SC001784 & SCIO Number: SC046887 We have retty collaborated with The Af rican Women's Nelwork alongside continued work with Shakti Women's Aid which expand5 the volume of minoritV marEinalised and ethnic women and (hildren we are able to offer guidance and support to. Service Activitie5 West Lothian Womerfs Aid IWLWAI has long recognised that a gendered approach to vlolen shows that inequalities across several areas in life are closely related to domestic abuse. The women, children and young people we support are more likely to experien poverty and deprivation, more prone to mental and physical ill heah and vulnerable to addictions. As leade in our "whole person approach" to women and their families, we have alwa advocated for gendered approach to addr25sing poverty, health and wellbeing challenges to achieving Bender equality across all outcomes. WLWA has transltioned throuth a prOsS of thange in recent years and has strengthened our f inancial position enabling the delivery of an enhanced range of 5cialist support services. Our current service offering includes. A. Information and Support Telephone Line and email response service 8. Face to fa appointment servi C. Independent Domestic Abuse Advocacy Support D. Safety Planning and Support E. Safe Temporary Accommodation and support into permanent accommodation F. Specialist Domestic Abuse group support G. Artivity Programmesforwomen H. I:1 support lincluding 2417 support via on-call seNice for existing women in safe accommodation) Intome maximisation Bespoke counselling service K. Resettlementsupport L Outreach support M. Children and Youn8 People's 5ervices11:I support, group programmes and artivities, resettlement support and Outreach supportl. N. Trainin8 and cOnsUancY to partner organisations O. Awareness raising via relevant campaigns and use of social media Our key setvice usage stat15tiC5 forthe 12-month period ending 31" March 2024 are as follow5.' WLWA had 945 referrals for support f rom women during the year. These f igures demonstrate an Il% increase on the previous year. We supported 5(6 women through our telephone support lir, an increase of 7% f rom the previous year. 87 women assessed as high risk of serious harm were offered intense support through our new Independent Domestic Abuse Advocacy Service. We were able to offer temporary safe 5UPPOrted accommodatic to SS wonEn and 17 children. Page 8 of 20
WEST LOTHIAN WOMEN'S AID Charfty Number. SCIX11784 & SCIO Number: SC046887 We provided a programme of reSettrnent supwrt to help women and children transition to permanent housing options for 26 women with 29 accompanying children. We provided a CoMphenSlve programme of outreach support for a further 18 women and 9 accompanying children living in other tenancies/accommodation. Our Counselling NIce supported 41 women through the year offering up to 14 sesslons per woman. Our specialist domestic abuse peer support group programme, Freedom Programme (offering between 10 and 12 2-3-hour sessions per programmel, supported 66 women during the period. The Board and team continued to wotk collectwely with our partners to ensure that we work Innovative and collaboratThiely to provide a valuable suite of support services for women and children. Risk Management The Trustees consider the risks to which WLWA is expose(l as part of gUlar revlews and hold è written risk register. Internal risks are minimised by control procedures for authorisation of all transaction5 and projerts, and by ensuring appropriate peop, policies and practice5 are in place. The main and continuing risk to WLWA i5 the financial risk, exacerbated by the current and ongoing economic challenges. WLWA continues to adopt a clearstrategy to mitigate this risk which includes maximising occupancv wrthin accomrnodation and minimising void levels, dThiersrfying income streams and delivering public and corporate events to maximise OFPOrtunities for donations. During the last year the charity has also expanded its accommodation provisions by taking on the management of an additional self- contained propety. The charity now provides 7 self-contained properties and 12 room5 Wlthin a shared facility for women, children and young people in need of temporary safe accommodation. Summary The Board of Trustees and I remain hugely proud of the commitment of our team and the impart that they have on the lives of so many women and children in West Lothian. There is ongoing increased demand for our *rvices from women who find themselves in very precarious and Vulnerab positions. Our team provide twly person-centred suptK>rt - working wtth Wlen and children to address each area of their life which is causing them pain, anxiety and distres5. We are seeing more requests from women with higher support need5 e.g. Ental health concerTh5, additional support needs and addiction worries. Our team pla each woman at the centre of our services and empower her to find a new path where she can thrive. Looking aheaj to 2024-25, we will continue to invest in ovr peop, building resilien, skllls and flexibility into the organisation. We are committed to partnering with and supporting survivors of domestic abuse and in holding perpetrators to account for their abusive patterns of behavioural choices and impact on family functioning and child welfare. l am honoured to be one of the WLWA team and look forward to the future Whe we continue to deliver the best servi5 possible informed by a gendered and human rights approach, cO-pdUd with women and children and embracing our leadership role in our community and partnerships. Page 9 of 20
WEST LOTHIAN WOMEN'S AID Charlty Number: SCIX)1784 & SCIO Number: SC046887 FINANCIAL REVIEW AND RESULT5 Reserves Poli Reserves are needed to bridge the gap ketween the spendinB and receiv1 of Incon arKI to cover unplanned emergency repairs 2nd other expenditure trustee4 policy is to maintain serveS at around 6 months of normal running costs in order to meet commitments and to cover unexpected expenditure. The balance on unrestricted funds in exces5 of this figure. Funding Sources Incoming resources for the period amounted to £477,994 which represent5 a £54,044113%1 increase on the previous year. The net movement in funds redUd slightly from £11,938 in 2022123 to £8,237 in 2024125. The information outlined in pages 13 to 20 provides more detail in 5UPPQrt of the financial position. The main sources of fLmding rEmain West Lothian Council and the Equally Safe Funding from the Scottish Government however, additional funding has a150 been recenied f rcyn the Henry Srnith Trust, BBC Children in Need, Scottish Women's Aid, Bank of Scotland Foundaticn and Natwest We would like to thank all ourfunders for their support in this year. We would also like to thank those who have gnren reSoUrS "in kind" this year. These include partners from Schuh, thurch of Scotland, Wee Eden, Kirkton Flooring, Wyman Gordon, Baillie Gifford, Tesco, Morrisong. Reuse & Thrive, Front Line Construrtion Ltd, The Pres Dec Decorators, IQVi4, ArrK>ld Clark, Dunhelm, Kids Out, RiveIdS. West Lothian School Bank and West Lothian Food Bank. We wujld also like to extend our tha)ks to everyor who has donated to charity and/or raised funds on our behalf. Plans for future perfods The charity's income has increased steadily over the last 5 years as a result of retaining local authority core funding, generating additK)nal financial support for core seNices and project delivery and as a result of working in colloboration with local housing associations to increase our complement of safe accommodation. The increased expenditLEre overthe last 3 years in turn reflects the enhanced staff ing levels associated with these seNice improvements and associated project and running costs. WLWA is continuing to work towards increasing both the cor2 and grant funding available by exploring a diverse range of funding sources including statutory funds. further grants f rom trusts and foundations and by bullding links with corporate 5ertor partners. Page 10 of 20
WEST LOTHIAN WOMEN'S AID Charlty Number. SC001784 & SCIO Number: saw6887 STATEMENT OF TRUSTEES, RESPONSIBIUTIES The Trustees are requi d to prepa Financial Statements for eath financial year which give a true and fairview of the charty and of the incoming resources and application of resources of the charty forthe year. In preparfng these Finanaal Statements the Trustees are required to: Select suitable 3ccounting policies and then apply them consistently Observe the methods and principles in the Charities SORP 2019 IFRS 1021 Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards have been followe4 subject to any materlal departures disclosed and explained in the Financial Statements Prepare the Financial statents on the going concem basis unless it is inappropriate to presume that the chartty will tontinue in operation. The Trustees are respsible for keeping prOr accounting records which disclose wh reason*sle accuracy at any time the finanoal position of the charity and enable them to ensure that the Flnancial Statements ccrnply with the Charitles and Trustee Investment Iscotlandl Att 2tK15 and the Charitie5 Accounts IScot13ndl Re8ulation5 2LKJ6. They are afso responsible for s3feguardinB the 5sets of the charity and hence for taking reasonable 5tep5 for the prevention and detection of fraud and other irregularities. This report has been prepad in accordance with the StatenEnt of Recommended Practice Accounting and Reporting by Charities (January 20191 applieable to charities preparing their actounts in accordano wsth FRS 102 and in accordano with the spEcial provisions of Part 15 of the Companles Att 26 relatin6 lo small entities. Approved by the Boarcl of Trustees on the their behalf by and signed on Name: ritle: Chairper50n Page 11 of 20
WEST LOTHIAN WOMEN'S AID Charity Nurnber: SC001784 & SCIO Number.. SC046887 Independent Exarninerf5 Report to the Tiustees on the Unaudited Financial 5t3tements of West Lothian Women's Aid. I report on the accounts for the year ended 31 March 2024 as set out on pages 13 to 20. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The charitvs Trustee5 are responsible for the preparation of the 3CCDUnts in accordan with the terms of the Charities and Trustee Inve5tment1Scotlandl Act 2W5 (the Act) and the Charities Accounts (Scotlandl Regulations 2006. The charlty's Trustee5 CQn51deT that the audlt requlrement of Regulation 10111 lal to Icl of the Accounts Re8ulations does not apply. It is rny responsibility to examine the accounts as required under section 4411) Icl of the Act and to slate whether particular matters have come io my attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination is carried out in accordance with Regulations 11 of the Charities Accounts (Scotlandl Regulations 2(J)6. An examination includes a review of the accounting recortjs kept by the charity and a comparison of the accounts preseThted with those records. It 31s0 includes Consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audii, and consequently I do not express an audit opinion on the view given in the account5. INDEPENDENT EXAMINER'S STATEMENT In the course of my examination. no matter has come to my attention-. Which give me reasonable cause to believe thai in any material respect the requirements.. to keep accounting records In zccordance with Sertion 4411) lal of the 2005 Act and regulation 4 of the 2006 Account5 Regulations, and to prepare accounts which accord with the accounting records and compty with Regulation 8 of the 2006 Accounts Regulations have not been met, or To which, in my opinion, attention should be drawn in order to enable a proper understsnding Chartered Accountants l Millar Grove Hamilton ML3 9BF 12 December 2024 Page 12 of 20
WEST LOTHIAN WOMEN'S AID Charfty Number. SC001784 & SCIO Number. SC046887 STATEMENT OF FINANCIALACTIVlnES {In¢orporatingthe Income and Expenditure Account) Year Ended 31 March 2024 Unrestrlrted Funds Restrltted Funds Total Fund5 Total Fund5 2023 Notes Income andendowmentsfrom: Donations and legacies Charitable activities Other trading attivities Total Income 102,827 154,840 1,913 259,580 102,827 373,254 1,913 4TJ,994 79,070 3d4,096 218,414 218,414 425,950 Expendlture.. RaSsing funds Charf(able attivlties Total Expenditure L524 249,819 25L343 1,524 468,233 469.757 376 411.636 412.012 218,414 218.414 Net Income I (Expenditure) before transfers Transfers between funds Net Movement in Funds 237 8,237 11,938 8,237 8,237 IL938 Reconu"liation of Funds." Total Funds Brought Forward Total Funds Carried FoThvard 202,445 210,682 697 697 203,142 211.379 191,204 203,142 The statement of financial activf(ies indudes all gains and losses recognised in year. All incoming reSoUrS and reSoUrS expended derive from continuing actwities. Page 13 of 20
WEST LOTHIAN WOMEN'S AID Charlty Number. SC(K)1784 & SCIO Number. SC046887 The note5 on page5 15 to 20 form an integral part of these financial statements BALANCE 5HEEr At 31 March 2024 Notes Fixed Assets: Tangible Fixed Assets 1,502 7,294 Current Assets: Debtors Cash at bank and in hand io 11,4trJ 3,768 312,168 12.048 221,477 233,525 Uabilities: Creditors.. Amount fallin8 due wrthin one year li 1102,2911 137,677) Net CurrentAssets 209,877 195.848 Total NetA5sets 211,379 203,142 The Funds of the Charity. Restricted Funds Unre5trited Funds Totsl Charity funds 697 210,682 211,379 697 202,445 203,142 12 The Financial Statements were approved by the Tnjstees on and slgned on fts behalf by Tltle: Chairperson Date: 1411111 The notes on pages 15 to 20 form an integral part of these financial statements Page 14of 20
WEST LOTHIAN WOMEN'S AID Charity Number., SC001784 & SCIO Number: SC046887 NOTESTO THE FINANCIAL STATEMENTS Year Ended 31 March 2024 Accounting Policies The principal accounting policies are summarised below. The accounting policies have been applied conslstently throughout the year and the preceding year. Basls of Accountlng The Financial Statements are prepared underthe historical cost convention and in accordance with the Charities SORP IFRS 1021 that applies the provisions of Section IA "Small Entities" of Financial Reporting Standard 102 "Financial Reporting Standard applicable in the UK and Republic of Ireland. The Trustees are of the view that the immediate fvture of the Charity 15 SecUd and on this basis, the assessment of the Trustees is that the company remains a going concern. Cashflow The charity has taken advantage of the exemption from the requirement to prLxluce a cashflow statement in accordan with the Financial Reporting Standard for Srnaller Entitie5 leffective January 20191. Fund Accountlng Unrestritted funds are available at the discretlon of the Trustees in furtherance of the general objectives of the tharity. Restrirted funds are subjected to restrictions on their expenditure imposed by the donor orthrough the terms of an appeal. Note 12 in the statements refer. Incomlng Resources All incoming resources are included in the Ststement of Financial Activities when the Charity is entr(led to the income and the amount can be quantified with reasonable accuracy. Resources Expended Expenditure is recognised on an accrual basis as a liability s incurred. Expenditure indudes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Tanglble Flxed Assets and Depredatlon Tangible fixed asset5 are stated at cost less accumulated depreciation. Assets less than £5CX) are not capitalised. tÈpreciation Is provided at rates calculated to write off the cost kss residual value of each asset over its expected useful life as follows: Flxtures & Flttlngs Computer Equipment 25% straight line 33% straEht line Page 15 of 20
WEST LOTHIAN WOMEN'S AID Charity Number: SC(Mll784 & SCIO Number: SC046887 Notes to Financial Statements Iconlinuedl Year Ended 31 March 2024 Donations and legacie5 Unrestricted Funds Restricled Funds Total 2024 Total WLC- Voluntary Organisation General Small Grants Donations ReiVed 84,450 4,280 14,(Y37 102,827 84,450 4,280 14,097 102.827 66,461 12,609 79,070 Income from charitable activities Unrestrirted Funds Restricted Funds Total 2024 Totsl Bank of Scotland BBC Children in Need Henrysmith Inspiring Scotland Nationwide- Charity Trust Natwest- Safe Lives Circle SWA- I) Days VOLANT WLC- Communityjusti WLC- Food Network WLC- CYP WLC- Main Support Housing Benefit Rent & Services MislIaneOUS Income 8,273 24,716 22,276 74,831 8,273 24.716 22.276 74,831 4,137 23,262 77,236 3,096 25,534 4,7LKI 3,096 25,534 4,7 25,534 1,552 5,250 15,tN]o 47,119 81,103 56.499 11,588 36,400 11,588 36,4(XJ 86,538 65,899 2,403 373,254 86,538 65,899 2,403 218,414 Page 16 of 20
WEST LOTHIAN WOMEN'S AIO Charity Number: SC(N)1784 & SCIO Number. SC046887 Notes to Financlal Statements Icontlnuedl Year Ended 31 March 2024 Income from other trading artivities Unrestricted Restrirted DeslEnated Funds Funds Funds Totsl Total Income from Fundraising 1,913 1,913 1,913 ¥913 Cost of Raising funds Unrestrtcted Restrlcted Deslgnated Funds Funds Funds Totsl 2024 Total Fundraising Event Expenses 1,524 1.524 L524 ¥524 376 376 Charitable Attivities Unrestrfrted Funds Restrirted Fund5 Total 2024 Total 2023 Cllent Support & Development Staff Costs ICT Costs Property Costs Admin Costs 1,493 140,325 18,002 35,427 54,572 249,819 19,306 140,796 2,478 55,535 299 20,799 281,121 20,480 90,962 54,871 31,732 260,429 17,171 73,628 28,676 411,636 218,414 Page 17 of 20
WEST LOTHIAN WOMEN'S AID Charity Number. SC001784 & SCIO Number: SC(h16887 Notes to Flnandal Statements Icontinuedl Year Ended 31 Marth 2024 Staff costs and numbers Unrestrirted Restrfrted Funds Funds Total 2024 Totsl 2023 Staff Salaries National Insurance Pension Contributions 128,441 8,410 3,474 140,325 128,872 8.438 3,486 140,PJ6 257.313 16,848 6,960 281,121 227,115 14.565 6,369 248,1149 No employees reiVed emoluments of more than £60,(LIO12023- None) The average monthly number of employees during the year was 1112023- 111 Trustees, Remuneration and benefits There were no trustees, remuneratDn or other benefits forthis or the previous year. Tangible fixed assets Fixtures & Flttlngs Offi Equlpment Totsl Cost As at l April 2023 Additions Disposal As at 31 March 2024 10,672 354 17,363 28,035 11,026 17,363 Depreciation As at l April 2023 Disposal Charge for the year As at 31 March 2024 7,060 13,681 20,741 3,132 10,192 3,014 16,695 6,146 26,887 NetBookValue At 31 March 2024 1,502 At 31 March 2023 3,612 7,294 Page 18 of 20
WEST LOTHIAN WOMEN'S AID Charity Number: SCC#)1784 & SCIO Number: SCC46887 Notes to Flnancial Statements {continued} Year Ended 31 March 2024 io. Debtors falllng due withln one year 2024 2023 Prepayments & accrued income 11,4 11,4Tr) 12,048 ii. Creditors". amount falling due within one year 2024 2023 Trade Creditors Accruals & other creditors Social Security & OtherTaxes Deferred Income" 16,842 3,134 1,669 2,634 9,560 3,897 21,586 37,6n 102.291 -DeferTed Income made up a5 follows: 2024 Fund 2023 BBC Children in Need Bank of Scotland Foundation Volant The Swre SWA 100 days WLC Food Network Natwest - Safe Lives Circle Total Deferred Income 6.278 20,684 18,800 21,617 12,767 500 6,080 12.410 3.096 21,586 0.646 12. Movement in funds Asat Transfer between funds Income Expenses Asat OVW23 31103124 Unrestricted Funds Restrirted Fund5 202,445 259,580 218,414 477,994 238.521 218,414 456,935 223,504 697 Total Funds 203,142 224,201 See full Restricted Fund Analysis breakdown below Page 19 of 20
WEST LOTHIAN WOMEN'S AID Charfty Number: SC001784 & SCIO Number. SC046887 Notes to Flnandal Statement5 (continued) Year Ended 31 Marth 2024 Movement In funds Icontlnuedl Asat 01104123 Tra[ between funds Income Asat 31103124 Expenses Restrlrted Fund$: Bank ol Scodand Foundation 8,273 24,716 22,276 74,831 8,273 24,716 22,276 74,831 BBC Children In Need Henry Smith Inspiring Scotland- Equally Safe Insi%ring Stotland- Staff Wellbein8 N3tionwide Charity Natwest - Saving Live5 Scottish Women's Aid - 100 Days VOLANT 697 697 3,096 25,534 25,534 4,700 WLC- Community Justice WLC- Food Netwoik WLC. CYP 11,588 36,4L)O 11,588 36,400 WLC- Main Support Total R¢strl¢ted Funds 697 218A14 218A14 697 Page 20of20