2025-03-31-accounts

Company Number: SC357590

NORTH AYRSHIRE WOMEN'S AID

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Scottish Charity No. : SC003486

NORTH AYRSHIRE WOMEN'S AID

:

CHARITY INFORMATION

a

Directors/Trustees	R Hotchkiss
	E Stirling
	P Gibson
	LAgnew
	L Benevento
	C Holmes
	K Mullin
	S Roos
Company secretary	M Beglan
Chiefexecutive officer	M Beglan
Company number	$C357590
Scottish charity number	$C003486
IndependentAccountant	Smith &Wallace Ltd
	Chartered Accountants
	1 Simonsburn Road
	Loreny Industrial Estate
	Kilmarnock
	KA1 5LA
IndependentAuditor	William Duncan + Co (Audit) Ltd
	30 Miller Road
	Ayr
	Ayrshire
	KA27 2AY
Business address	17 Vernon Street
	Saltcoats
	KA21 5HE
Bankers	Virgin Money 151 High Street
	Irvine
	KA128AD

a

NORTH AYRSHIRE WOMEN'S AID

CONTENTS

re

	Page
Trustees’ Report	1-V
Financial Statements
Auditor's report	1-3
Statement offinancial activities	4
Balance sheet	5
Statement ofcashflows	6
Notestothefinancialstatements	7-15

_—————————————————ss sss... ..5QQ°&b

NORTH AYRSHIRE WOMEN’S AID TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and the Memorandum and Articles of Association.

Objectives & Activities

• Policies and objectives The objects of the charity, as stated in the Memorandum and Articles, are:e To support women in need by reason of having been abused (mentally, physically, sexually or financially) by a person with whom the woman is or has been in a relationship and to support children and young people who have been affected by domestic abuse by: i. Providing temporary refuge for such women and their children and;

• ii. Offering support, information and help to women, children, and young people who ask for such help whether or not they are refuge residents, and also offering support and information to any women and children who have left a temporary refuge.

• e To promote equality for, and the participation of, women in society to enable them to determine their own futures.

• e Toadvance education by: i. Providing opportunities to meet the developmental and emotional needs of children and young people, particularly those resident in refuges, or women using the facilities and services provided by the company;

• ii. By informing and raising awareness in the community and its representatives, including the media, the police, the judicial system, social services and other authorities, with respect to the abuse of women and its prevention and their obligations in acting to ensure its prevention (taking account of the fact that abuse (mental, physical, sexual and financial) is a result of the position of women in society);

• iii. By encouraging research into the causes, prevention and relief of the abuse and the effects thereof on women, children and young people; and

• iv. By encouraging any training that furthers the objects of the company.

• e To promote, establish and/or support other similar projects and programmes which further charitable purposes.

Significant activities The main activities undertaken by the charity to meet its objectives and aims are as follows: e Provide refuge accommodation and accommodation-based support services to women who have experienced domestic abuse.

• e Provide drop-in service offering support and information to women who have experienced domestic abuse.

• • Provide a support service for women who are living in their own homes/other types of accommodation (other than refuge).

• e Provide group work to support personal development activities for women who have experienced domestic abuse.

EE

I

NORTH AYRSHIRE WOMEN’S AID TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Objectives & Activities (continued)

North Ayrshire Women's Aid services are registered with The Care Inspectorate and is a registered workforce with the Scottish Social Services Council (SSSC) under Housing Support. North Ayrshire Women's Aid works in partnership with other local and national agencies to ensure the widest possible range of high-quality services are available to women, children and young people who have experienced abuse. Central to our multi-agency engagement is our involvement with NAVAWP (North Ayrshire Violence Against Women Partnership). We have ongoing working partnerships with: Health, Education, Criminal Justice, Social Work services, Police Scotland, Women's Aid groups throughout Scotland, North Ayrshire Homelessness services, mental health services, substance misuse services and a range of third sector partners. North Ayrshire Women's Aid co-delivers training on domestic abuse throughout North Ayrshire.

Achievements and Performance

Main achievements of the charity

• In the financial year of 1 April 2024 to the 31 March 2025 North Ayrshire Women's Aid (“NAWA’”): e Received 670 new referrals. The youngest age of woman presenting for support was 17 years (6) whilst the eldest was 81 years. (1)

• e 144 (21.5%) new referrals requested refuge accommodation. e« NAWA accommodated 70 women and 84 children with an average stay of 179 days. e The overall occupancy rate for NAWA's 25 safe houses was 96%. e NAWA had 1,182 engagements during this reporting period e This involved 759 individual women. e Assisted 468 women who had children, with 983 children collectively. e¢ NAWA’s commitment to the MARAC process continued with Workers representing the views of 132 women over 12 MARAC meetings.

Specific activities included ongoing commitment to delivery training to multi-agency partners on domestic abuse awareness and Safer and Together training.

As part of its commitment to ongoing training and development of the team and of partner agencies in the understanding of the dynamics of domestic abuse NAWA was pleased to be able to host a CPD multi agency event facilitated by Dr Jane Monckton Smith, a renowned academic in the field of domestic abuse.

NAWA continued to invest in its digital presence and have noted women using the website out with office hours to seek advice or refer themselves to the service in the safest way possible.

Principal funding sources Our main funding source for this period was North Ayrshire Council with additional funds from the Scottish Government Delivering Equally Safe (DES) and Robertson Trust. NAWA has continued to benefit from kind donations from local companies, from individuals and people living in the local community. As in previous years, NAWA volunteers continued to be a pivotal part of the organisation contributing to the day-to-day delivery of service. NAWA will continue to develop both the number and role of volunteers.

North Ayrshire Women's Aid would like to extend its thanks to all its funders, the partners with whom we work, and members of the public who continue to support its work and in doing so contribute to a safer North Ayrshire for women and children.

Neeee

ll

NORTH AYRSHIRE WOMEN’S AID TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Structure, Governance and Management

Recruitment and Appointment of Trustees Trustees are appointed by and from the membership of North Ayrshire Women's Aid at the Annual General Meeting. The Board of Trustees may appoint a trustee from the membership at any time. The trustee will then retire at the AGM and be eligible for re-election.

Induction and Training of Trustees The trustees complete an induction process detailing the responsibilities of the role and the background of the charity through internal and external training.

Organisational Structure The charity is administered by the board of trustees who meet on a regular basis to discuss and consider the operations of the charity. The day-to-day operations of the charity are managed by the Chief Officer and her management team. Chief Officer - Mary Beglan

Pay Policy for Senior Staff Currently, the key management of the charity are the trustees and the Chief Officer. The remuneration policy for all employees is to match the skills, experience and qualifications of each position consistent with a framework allowing market levels in the locality of the employment base.

Related Parties Refer to note 4 of the financial statements.

Risk Management

The Board of Trustees is responsible for the overseeing of the risks faced by the charity. The detailed considerations of risk are delegated to the Chief Officer and her management team. Risks are identified, assessed and controls established throughout the year. A formal review of North Ayrshire Women's Aid's risk management processes is undertaken on an annual basis and the risk is managed under the headings of Governance, Operational, External, Regulatory and Financial. Through the risk management processes established for the organisation, the major risks have been mitigated where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

:

Financial Review

Review of Financial Period The financial results are as set out in the attached financial statements.

Incoming resources totalled £1,097,213 (2024: £1,070,170). There was an overall increase in the funds of the charity in the year to 31 March 2025 of £135,718 (2024: £18,833).

There is a balance in the general fund of £840,868 as at 31 March 2025. The total free reserves of the charity (including all designated funds apart from the capital fund which represents the NBV of fixed assets) were £996,018.

$$$

tl

NORTH AYRSHIRE WOMEN’S AID TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Reserves Policy and Going Concern

The unrestricted general fund represents accumulated surpluses and deficits on unrestricted monies and is available for use at the discretion of the trustees in furtherance of the charitable objects. The trustees aim to hold sufficient reserves to ensure the charity is on a sound financial footing and consider 9 - 12 months of operating costs appropriate. The trustees are satisfied with the current level of reserves and continue to monitor and review the reserves policy.

The charitable company has cash resources and has no requirement for external loans. The trustees consider detailed budget and management accounts to monitor the charity's activities. The trustees believe that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing these financial statements. There are no known material uncertainties regarding the charity's ability to continue as a going concern.

Plans for Future Periods

NAWA has just been awarded a further three-year contract with North Ayrshire Council which will allow the organisation to continue to deliver on its core purpose of providing services to women who are at risk of or are experiencing domestic abuse. It will also continue to find ways to challenge the inequalities that are faced by women across all sections of society.

Legal and Administrative Information

Company Information

The Scottish charity reference, company contact information and other administrative details are shown on the foregoing company information schedule.

Constitution

North Ayrshire Women's Aid was incorporated on 1 April 2009 as a company limited by guarantee and not having a share capital and is registered with HMRC and the Office of the Scottish Charity Regulator as a charity. Its governance is regulated by its Memorandum and Articles of Association.

Trustees

Trustees
The following	trustees, who are the directors ofthe charitable company, served during the year unless otherwise
noted:
M Burgess	(resigned 5 February 2025)
J Murray	(resigned 5 February 2025)
M Roos
E Walsh	(resigned 5 November 2025)
R Hotchkiss
E Stirling
P Gibson	(appointed 13May 2024)
FGarven	(resigned 7 August 2024)
J Lindsay	(resigned 7 August2024)
Since the year-end datethe following changes to the Board havetaken place:
LAgnew	(appointed 7May 2025)
LBenevento	(appointed 7May 2025)
C Holmes	(appointed 7May 2025)
K Mullin	(appointed 7May 2025)
S Roos	(appointed 6 August 2025)
MRoos	(resigned7May2025)

Directors retire and are re-elected in accordance with the provisions of the Memorandum and Articles of

Association.

a

IV

NORTH AYRSHIRE WOMEN’S AID TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

Auditor The company’s auditor, William Duncan + Co (Audit) Ltd stands for reappointment at the charitable company’s forthcoming AGM.

Statement of Directors’/Trustees’ Responsibilities

The Trustees (who are also directors of North Ayrshire Women’s Aid for the purposes 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 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 income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

• e select suitable accounting policies and then apply them consistently,

• e observe the methods and principles in the Charities SORP; e make judgements and estimates that are reasonable and prudent;

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

• e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees have taken advantage of the small companies’ exemption in preparing the directors’ report and from the requirement to prepare a strategic report.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 auditor is 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 auditor is aware of that information.

Approved by the Board on 20 March 2026 and signed on its behalf by:

==> picture [170 x 47] intentionally omitted <==

----- Start of picture text -----
P Gibson KX
Director/Trustee / -loan
----- End of picture text -----

NN

Vv

NORTH AYRSHIRE WOMEN’S AID INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF NORTH AYRSHIRE WOMEN’S AID

Opinion

We have audited the financial statements of North Ayrshire Women’s Aid (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cashflows 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, 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 e have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 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 other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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.

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.

Opinions on other matters prescribed by the Companies Act 2006

• In our opinion, based on the work undertaken in the course of the audit: e the information given in the directors’ report the financial year for which the financial statements are prepared is consistent with the financial statements; and

• e the directors’ report has been prepared in accordance with applicable legal requirements.

erA AAAAD

Page 1

7:

NORTH AYRSHIRE WOMEN’S AID INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF NORTH AYRSHIRE WOMEN’S AID ee Matters on which we are required to report by exception

In the light of our 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 directors’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006, the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion: e adequate and proper accounting records have not been kept, or returns adequate for our audit have not

• been received from branches not visited by us; or

• e the financial statements are not in agreement with the accounting records and returns; or e certain disclosures of directors’ remuneration specified by law are not made; or ewe have not received all the information and explanations we require for our audit; or e the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption in preparing the trustees’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page V of the Trustees’ Report, 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.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts 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. 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. The extent to which our procedures are capable of detecting irregularities, including fraud are detailed below:

• e Enquiry of management, those charged with governance and the entity’s solicitors around actual and potential litigation and claims;

• ¢ Enquiry of entity staff in compliance functions to identify any instances of non-compliance with laws and regulators;

• e Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias; and

• • Reviewing financial statements disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

To

Page 2

NORTH AYRSHIRE WOMEN’S AID

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS OF NORTH AYRSHIRE WOMEN’S AID

eSBecause of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and 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 charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

==> picture [227 x 96] intentionally omitted <==

----- Start of picture text -----
; ?
6] Y gé Si “a
:
Mr Neil Reid FCCA (Senior Statutory Auditor)
for and on behalf of William Duncan + Co (Audit) Ltd
Statutory Auditor
----- End of picture text -----

==> picture [84 x 49] intentionally omitted <==

----- Start of picture text -----
a
2/3/26
cece eeeeeeseseeeeeseeseeeeen
----- End of picture text -----

30 Miller Road Ayr Ayrshire KA27 2AY

ee

Page 3

|||sod
ges
£2
5
—@
o|Bs
Bee
aE
N
:
“
3
|S
t
:
:||
:
e
§
i:
i
a
| =
“2
ac
ead
i
-
iw
oil?
’
a"|| |---|---|---|---|---|---| |||w
gs
3
te
,
||ot
g5''1g
.
°
o||
g ‘ig &
e BIk
8 &
ae
"f
|
1
BR
8/8
©
A
1 8
Ss ix
geug
aS lt
)
i
‘
2|| |||®
a||!|| |||3
or)
‘
j
4
ah
¢ “|:
oe
= 3
:
a
ls
i
is)|BR
el a8 Eels
3
5
,
SES
rs)
3) &
.
:
18
g
18
go je
a
i
g
ot,
ai lor
2
x |e
eu
ih
|
:
=|| |||||:|| |||o
:
5 ¢
|
fi
rd|7
i
:
|
ree)
©
Ww
ee
=|8
ford gS
8 18
:
T
|
|
g|5 §
oe]
2iz
.
|
_
:
atl
a
~~
2
,
!
:
;|| |Q
ao
<
|
a
WW
2
Oo
=
Wu
[aa
=
rd
:
:
=
e
i
:
S|nw
Ww N
=
FS
2
23
Se
:
4
z=
f{
5°
20
qq Ww
za
rs
iL =
Oo&
:
5 uw
:
= Ww
I
WU fe
7
aw
FO
:
ri|ona
§ 2
i
os
ue
:
Py
k=]
wn
os
BE
si
|
Qa
caw
i
/
;
al
3
:
iS
B3
:
/
Be
:
|
oD
;|$5
Sts!
os
os
:
gor
(5
2.
3
.
|
o
|
=
eR
:
oO
.
.
oo
°s
|
.
=
+
fos
:
Q
!
|
|
"
|
|
|
s
i
=
:
:
im
8
|
|
3
>
I
E
SLO
625
e2as
Ht
2a 9o%
Ecgse
a
88255 §
££:
oO
2
ue
:HEHE||
E
5 Eo
‘.
:
°
8) 2
if
|.
i;
3
8
x ls
o
c
' |e9] &
i
u
8
8123 &
|
Pe B88 '/8
|
ale 8
+
&
2
g
o
S 5
a
2
5
y
+
|] @
$3
i
:
|
|
:
i
-
7
fo)
a
2
LO
ny
Ii
1
j
wD B158
;
4
.
e BloS eet
i
gee
PY
©1s
()
o
2
BE
=-
= |e] 2
2
8
to
3 lel 2
7
rs
8Ie
D>
> (8
1
T
:
i
;
=a
~
@
o
as
i
wv g)5 2
:
:
o
alo os
=
7
-
4
,
3
é
e}e 2
6 a)
i
ii
"
il
22
2
5
i
i
i
Hl
i
H
Hi
it
lk
|
|
it
:
:
1
|
22
=
8
wn
cum
att
.
FE
2
8
Esa e2
.
=
5 ain
it
<
S
sess
Tt
$23 Hat
c28
7 se tezt 225 3
Ee 2
BEPEeS | Soo
252
=
ZBEso§
fees
5
o
o
&
a
~~
sce iin
35 oO
g
3
a! HE
e252
8Siltie
HEHE FRE
o
1
od
¢£
3
25
ae
3a!
sf
=
Oo
(2)
cz Tw
H
335%
a5
£3 nes
8
s 23868
Z@@ i||

NORTH AYRSHIRE WOMEN'S AID

Company Number: $C357590

BALANCE SHEET AS AT 31 MARCH 2025 a

==> picture [60 x 12] intentionally omitted <==

----- Start of picture text -----
———
----- End of picture text -----

==> picture [438 x 383] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |As|At|As|At| |31.03.25|31.03.24| |Notes|£|£|£|£| |Fixed|assets| |Tangible|assets|7|40,221|65,611| |Total|fixed|assets|40,221|65,611| |Current|assets| |Debtors|and|prepayments|8|63,719|78,536| |Cash|at|bank|and|in|hand|9|995,136|811,012| |Total|current|assets|1,058,855|889,548| |Liabilities| |Creditors:|amounts|falling|due|within|one|year|10|(58,982)|(50,783)| |Net|current|assets|999,873|838,765| |Total|assets|less|current|liabilities|1,040,094|904,376| |Deferred|income|11|-|-| |Net assets|1,040,094|904,376| |The|funds|of the|charity| |Restricted|income|funds|14/15|3,855|684| |Unrestricted|funds:| |Unrestricted|general|funds|14/16|840,868|689,118| |Designated|funds|14/16|195,371|214,574| |Total|unrestricted|funds|1,036,239|903,692| |Total|charity funds|1,040,094|904,376|

----- End of picture text -----

The financial statements have been prepared in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the special provisions of Part 15 of the Companies Act 2006 relating to smail companies. These constitute the annual accounts required by the Companes Act 2006 and are for circulation to the members of the company.

==> picture [291 x 88] intentionally omitted <==

----- Start of picture text -----
The financial statements were approved by the Board on 20 March 2026
and signed on its behalf by: ar
P Gibson S Roos
Director/Trustee Director/Trustee
----- End of picture text -----

a

Page 5

NORTH AYRSHIRE WOMEN'S AID

STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025 aelena

			As restated
		2025	2024
	Notes	£	£
Netcash used in operating activities	18	181,987	(5,709)
Cashflows from investing activities: interest and dividends		6,517	67
Purchase of fixed assets	7	(4,380)	(43,079)
Proceeds from sale ofinvestments		-	5,710
Netcash provided byinvesting activities		2,137	(37,302)
Cashflows from financing activities:
Repayment of borrowings		-	-
Netcash provided by financing activities		-	-
Total cashflows in year		184,124	(43,011)
Change in cash and cash equivalents in the year Cash and cash equivalents brought forward		811,012	854,023
Cashandcashequivalentscarriedforward	9/19	995,136	811,012

nn

Page 6

NORTH AYRSHIRE WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

• 1 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the prior year.

• (a) Basis of preparation The financial statements are presented in sterling (£) and have been prepared in accordance with 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) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). North Ayrshire Women's Aid meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

• (b) Preparation of financial statements on a going concern basis The charitable company has cash resources and has no requirement for external loans. The trustees consider detailed budget and management accounts to monitor the charity's activities. The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing these financial statements. There are no known material uncertainties regarding the charity's ability to continue as a going concern.

• (c) Fund accounting

• Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds which have been set aside at the discretion of the trustees for specific purposes.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or grantor. Transfers between funds are made at the discretion of the trustees taking into consideration any restrictions imposed on funds.

• (d) Income All income is included in the statement of financial activities when the charity is entitled to the income, the amount can be quantified with reasonable accuracy and it is probable that the income will be received. The fotlowing specific policies are applied to particular categories of income: Income from donations & legacies is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a special performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. Investment income is included when received.

Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Housing benefit is included when due.

(e) 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. Cost of raising funds represents expenditure associated with attracting donations, grants and other contributions.

Governance costs includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the auditor's fees and costs linked to the strategic management of the charity which are voluntary other than trustees’ travelling expenses reimbursed. Although disclosed separately at notes 1618, governance costs now form part of charitable expenditure (page 3) under the current SORP

a Page 7

NORTH AYRSHIRE WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ee

==> picture [131 x 9] intentionally omitted <==

----- Start of picture text -----
4 Accounting policies (continued)
----- End of picture text -----

==> picture [406 x 194] intentionally omitted <==

----- Start of picture text -----
|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |(f)|Fixed|assets| |Fixed|assets|(excluding|investments)|are|stated|at|cost|less|accumulated|depreciation.| |Depreciation|is|provided|at|the|following|annual|rates|calculated|to|write|off|the|cost,|less|residual|value,|of| |each|asset|over|its|expected|useful|life.| |-|Leasehold|property|improvements|20%|on|cost| |-|Motor vehicles|25%|reducing|balance| |- Computer equipment|25%|on|cost| |(g)|Impairments| |Assets|not|measured|at|fair|value|are|reviewed|for|any|indication|that|the|asset|may|be|impaired|at|each| |balance|sheet|date.|If|such|indication|exists,|the|recoverable|amount|of|the|asset,|or|the|asset’s|cash| |generating|unit,|is|estimated|and|compared|to|the|carrying|amount.|Where|the|carrying|amount|exceeds|its| |recoverable|amount,|an|impairment|loss|is|recognised|in|profit|or|loss|unless|the|asset|is|carried|at|a|revalued| |amount where|the|impairment|loss|is|a|revaluation|decrease.| |(h)|Hire|purchase|and|leasing|commitments| |Rentals|paid|under operating|leases|are|charged|to the|profit and|loss account on|a|straight|line|basis|over the| |period ofthe|lease.| |(i)|Pension|costs and other post-retirement|benefits| |The|company|operates|a|defined|contribution|scheme|for|the|benefit|of|its|employees.|The|cost|of| |contributions|are|charged|to the|income and|expenditure|account|in|the|year|they|are|payable.|

----- End of picture text -----

(j) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. (k) Other basic financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. . (l) Debtors Short term debtors are measured at transaction price, less any impairment. (m) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(n) Deferred income Grants received in advance of the associated work being carried out are deferred only when the donor has imposed preconditions on the expenditure of resources.

(o) Judgements and key accounting estimates The charity considers on an annual basis the judgements that are made by management when applying accounting policies and also any key estimates that would have the most significant effect on amounts that are recognised in the financial statements. The Board considers there are no such significant judgements or

==> picture [406 x 126] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2|Staff costs and|numbers|2025|2024| |£|£| |Wages and|salaries|426,782|467,937| |National|insurance|41,088|44,440| |Pension|costs|(note|13)|18,917|25,484| |486,787|537,861| |The|average|number|of employees|during|the|year was:| |Management|1|1| |Charitable|Activities|14|16| |Support|Function|1|im| |16|18|

----- End of picture text -----

1 employee received remuneration in excess of £60,000 in the current and previous financial years. The total employee benefits of the key management personnel of the charity (who are listed on the Directors’ Report) were £70,742 (2024: £68,747).

nnnEERE Page 8

NORTH AYRSHIRE WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 a

3 NetIncome	2025	2024
	£	£
Net income is stated after charging:
- Depreciation (note 7)	29,770	28,385
-Auditor's remuneration (note 5)	7,800	7,800
- Pension costs (note 13)	18,917	25,484
	56,487	61,669

4 Trustees Remuneration and Related Party Transactions

Trustees are not remunerated and received no expenses during the year or previous year. No trustee or key mangement personnel, or persons connected to them, had any personal interest in any contract or transaction entered into by the company during the year.

5 Auditor's Remuneration

The auditor's remuneration accrued for the year was £6,300 (2024: £6,300) for audit services and £1,500 (2024: £1,500) for non-audit services. These figures include standard rated VAT.

6 Taxation The company is a Scottish registered charity and no corporation tax liability arises on exempt income. The charitable company is not VAT registered and irrecoverable VAT is allocated to the relevant category of expenditure.

7 Tangible fixed assets

7	Tangible fixed assets
		Leasehold	Motor	Computer
		Improvements	Vehicles	Equipment	Total
		£	£	£	£
	Cost
	At 1 April2024	85,946	27,641	55,371	168,958
	Additions	-	-	4,380	4,380
	Disposals At 31 March 2025	- 85,946	- 27,641	- 59,751	- 173,338
	Depreciation
	At 1 April2024	61,174	6,910	35,263	103,347
	Depreciation on disposals	-	-	-	-
	Charge forthe year	17,190	5,182	7,398	29,770
	At 31 March 2025	78,364	12,092	42,661	133,117
	Net book value
	At 31 March 2025	7,582	15,549	17,090	40,221
	At 31 March 2024	24,772	20,731	20,108	65,611
8	Debtors and prepayments			2025	2024
				£	£
	Housing benefit Other debtors			51,501 -	57,418 9,000
	Prepaid charges			12,218	12,118
				63,719	78,536

SSee

Page 9

NORTH AYRSHIRE WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

thee

9	Bankand cash balances	2025 £	2024 £
	Bank accounts	994,490	809,846
	Cash balances	646	1,166
		995,136	811,012
10	Creditors :amounts falling duewithin oneyear	2025 £	2024 £
	Trade creditors Othercreditors	14,152 2,380	8,854 2,849
	Taxation and social security Accruals and deferred income	8,305 34,145	6,015 33,065
		58,982	50,783

11 Deferred Income

There is no deferred income at 31 March 2025 or 31 March 2024.

• 12 Financial commitments At 31 March 2025 the company had the following total future commitments (subject to cancellation terms noted below):

Expiry date:

Expirydate:
Expiry date:	Land and buildings			Other
	2025	2024	2025	2024
	£	£	£	£
Within 1 year Between 1 -2years Between 2 - 5 years	16,982 5,393 - 22,375	13,322 - - 13,322	- 14,700 - 14,700	- - 23,100 23,100

13 Pension commitments The charity operates a defined contribution pension scheme which is compliant with workplace pensions (auto-enrolment) legislation. The trustees are satisfied that its contractual and legal pensions obligations are fully met. Total pension costs for the year are disclosed at note 3 and the liability at the balance sheet date was £2,380 which is included in creditors (note 10),

we

———

Page 10

NORTH AYRSHIRE WOMEN’S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

a

14 Analysis of Funds

==> picture [437 x 93] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |-|Analysis|of Net Assets|Between|Funds| |Total|Unrestricted|Unrestricted|Total|Total|Unrestricted|Unrestricted|Total| |Restricted|Designated|General|Funds|Restricted|Designated|General|Funds| |Funds|Funds|Funds|2025|Funds|Funds|Funds|2024| |£|£|£|£|£|£|£|£| |Fixed|Assets|-|40,221|-|40,221|-|65,611|-|65,611| |Current Assets|3,855|165,150|899,850|1,058,855|684|148,963|739,901|889,548| |Current|Liabilities|-|-|(58,982)|(58,982)|-|-|(50,783)|(50,783)| |Deferred|Income|-|-|-|-|-|-|-|-| |Net Assets As At|31|March|3,855|195,371|840,868|1,040,095|684|214,574|689,118|904,377|

----- End of picture text -----

» Details of Significant Funds

a) Designated Funds

Designated Capital Fund - This represents the net book value of fixed assets to distinguish from actual cash funds.

Support Fund - This fund was established at 31 March 2017 from accumulated donations to provide additional support as needed for women and children. Each year the fund is augmented by donations less any eligble expenditure.

Hubs Development Fund - This fund was established at 31 March 2019 to support the development of community hubs with further amounts designated, less expenditure, to continue this development.

Aftercare Fund - This find was established during the year ended 31 March 2024 when £50,000 was redesignated from other reserves. This fund provides continued support to former refuge service users.

b) Unrestricted Funds

In addition to the above designated funds, we hold general unrestricted funds for the purposes of short-term needs and longer term contingencies that may arise. The level of reserves is in line with our formal reserves policy which is regulary reviewed by the trustees.

c) Restricted Funds

Scottish Government Delivering Equally Safe (DES) - This service provides advocacy and support to women, children and young people affected by domestic abuse.

The Robertson Trust - Towards the salary costs of the service managers (community hubs).

North Ayrshire Alcohol! & Drug Partnership - local authority funding specifically for work carried out in respect of alcohol and drug related issues.

- Details of Significant Gross Transfers Between Funds

Transfers

Transfers are made in respect of contributions to core costs of the charity, specifically contributing to administrative support and other related costs and where terms / conditions have been fulfilled.

Where applicable, this is shown as a transfer from the relevant fund into a separate designated capital fund (as noted above).

nn—<|.j. cM cxq,qPage 11

|||a2
gga"
ees
2
%
£|||upe|upe|:
Qo
F192
SS TI8
Ss ale
[ve]
ig
ope eco)|3
=
;
w|,
é (ARE
.
rf
7
BR 5/8
mi
|
.
,|o
|
||||| |---|---|---|---|---|---|---|---|---|---|---|---| |||zo
¥
reef
6c
i =
:|Pe||||,
@ g/m
& Sig}
Ne eclor
3la
:||§
<
i
/||
a
:
|
i
a
ET
—_
a] S ole
nl||
8
:
f2
,||| |||3
os P2
oases
HSE
4
au
a|ee|uta||t
en||'
|
|
|
i
,
!
}||
|||
||| |||z
s|||||||||| |||a
35”
Be
re)
o€&
aS
a|||||||E
,
fF
,
|
8
|8|||8|SE
i
.
|
|
.
|
le
Ii|||| |||3
Oo|||||||||| |||ia
SoH
a2
cre
2||||||
:sis]
{8
8/8)
|
wo
>
sui||z
|
ii
°
ial
sty
i”||||=| |||°|||||||||;| ||
—
5
Qa
re
uw
| 2
z
3
—
=
)
:
z
|é
oO
©
7
[2]
2
Ee
>
S|
s
as|
3
ze | 5
, B:
<
<8)
5
obs|e
v
=
&
iz
3
2 25/2
a2 | z
Oo
28
F
= Zu
3
= 39
5
2 fi
8
=
a
zee
vl
2 is
S
>
Ww
= OF
7)
ae
g
or
=
Ee
cS
5 bs
Lu
=||gee
50
22
3s
E
:
o
S|Es|a
&
:
:
:
c
6
o
w
5S
6g
Es
Q|;
2B
=
oD
a=
2
i
rc||
zg ‘|r
F
eg
5 |5|
=
:
7
,
:
|
;
|
|
ga?
38
Saf
$053
92oe
E2r
a2c8
=
Eck s
A
:
SE
at
Zz
[o}||i
@
,
|S
si
te}
3
g)8 8
©
a} X S|
rT
|
!
|
|
:
|
,
:
3
I
:
|
:
:
i
=
Sw
325
S
a
ir
3 2 S3
23s
323
|
E
®
=
&
oa 22
3s 32
2} PES
a2
o
£ee
5
ox 8 65 55228
Pao 2ag ii
aes cs
ZS E23
Ez||,
|
|
|
|
!
:
:
Es
y
:
B22
5
3

eo
=
os
&
ge:
35
&
23
3
gs
g
g
3
eer
||||

==> picture [561 x 771] intentionally omitted <==

----- Start of picture text -----
a
=z? ® 6 d , ae 3
FesgHHi°Bosg3° ogaan (3bed io a3wociglot)|5| &g8 gotrg Ly5i5 =}3|g 8|¢8 |AN8 | x)
a>
,a : "ail d , 5 5
eatsate8 a ao 7 on js Beooslaia8 %éo2 8,:= BL;é. ;aay oONSs| |rd|k|
a>
- ' fa pop Of 8 : ' ao' |e ao :
geBS: : gig}: i@. ‘| 8:: :o ‘|7
Zepzea 5 &5 ' ope ope roeorppit ' ' rade ' ' 1 ' ' Qoa So|&
285 .‘|~|
|
tow ooroeda Q5 | | 1 tel io | Me
SEEE 2og 1/0eor ya g1 : : fos)° ivyom afit
2
BsoWw:asge25tgE ‘3 ' rf rob tp 1 | _eldoFRRn :n PS«3: a<; -8.i4 g&3: -oOo:# Ly |ja.|g) | <22|o=)
re} }
Pees=B33aS238BLSSegae1 oOo8© 8\3+iv5/83|ao;oe ‘ ' =28282°GRtPR8 aleDo|3soleOl]00 [8385Q5; | aresKoeemo~ ooO cz]Fy|6ao|gy bs::<> :8os8: :ey:s2} ws.5°: 3s,.g82 fre]:Tay:©a
a]a~
BoepowHOON33Teoem 2FUla|gle]gig PSSEcolo 0=x3°oo RAIN2¥ olr|gle|SisO> Bfbad<|s184 | za8#sjg)otV88ow rsle)|e)[Ww3 3 8 3&> &=3:éo£ ib::| | ®e= alak= |8|
£2E
2
.iL: ©:a vole.alg)Oo oO SIso|oig& xBr98¥ :ER>3oe2 |2|e(82,
E:w
c 7
:
: 3
| ;
|
=~ oS :
oOiw> a32 |®:
Zz=3 [7] |
35 2)
:— ,
anZa7.7wsrs) |=23=3 £5852 :2: ::
;2< 25§G<¢ <$2= é7E° !=2:> o25 38®3 |
anHz= Oohs12=o: iz6s2 53 ° _5 om-:;o a 5eo E3=n a5: 83is7a pal: 2sBp oS
Www“ox7= e====o:1wewl< readS$i°a£: P=]2:oS¢,5w #8. 2s_28sé=g2@eskx 2a£O5 co=8Eio]73 2 r=5aay©:esZ© =i=: :z& Di-]o 6£5eg:—2 <#§> uefa™ :c :8e
< o>Fw 23 a F228 oo 28 as o 325 $85Ea22 Ss 2rg3 2=2® 'p8g es82af =3gq =$22t 3
zr at | 3 £4oy 8A6£55658= iFgegx=E8$s eGopees& S 2¢&%=a = :=3: :3Sey 352 facBa88iat s 3= £Bog= r=2g |2© 8s22——-oO z=3is] ee83Es 2 2° §ier8Ej
“ weEw <c f=] €ag Oy SPot Zz 2 2o3 E 7 P ee E +
ao oO
2 -fe) ©
----- End of picture text -----*

NORTH AYRSHIRE WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

$$

17	AnalysisofExpenditure				TotalYear				TotalYear
		Charitable Activities £	Support Costs £	Governance Costs £	Ended 31.03.25 £	Charitable Activities £	Support Costs £	Governance Costs £	Ended 31,03.24 é
	Restricted Staffcosts Rent, ratesand insurance Lightand heat Advertising and publicity Training Telephone Otheroffice costs Travel and subsistence Events& activities Consultancy General charges	141,973 3,825 1,080 270 2,928 1,071 4,960 1,180 2,068 2,990 144 162,489	- - - - - - - - - - - =	- - - - - - - - - - - :	141,973 3,825 1,080 270 2,928 1,071 4,960 1,180 2,068 2,990 144 162,489	147,385 4,250 1,200 300 3,253 1,190 5,114 1,311 2,206 3,322 60 169,591	- - - - - - - - - - - -	- - - - - - - - - - - =	147,385 4,250 1,200 300 3,253 1,190 5,114 1,311 2,206 3,322 60 169,591
	Unrestricted Staffcosts Otheremployment costs Rent, ratesand insurance Lightand heat Repairsand renewals Advertising and publicity Training Telephone Other officecosts Equipment hire Travel and subsistence Hardship payments Events & activities Book-keeping, payroll bureau&otheraccountancy Auditor's remuneration Consultancy Legaland professional fees Subscriptions General charges Profiton saleofassets	301,713 - 147,501 38,679 30,298 3,289 1,684 15,076 40,108 11,257 9,404 9,580 12,168 - - - - 3,738 18,098 - 612,592	43,102 - 32,378 5,526 30,298 - - 2,660 10,108 - 1,659 - - 5,904 1,500 5,825 413 - 7,387 - 146,761	- - - - - - - - - - . - - 6,300 - - - - - 6,300	344,815 - 179,879 44,205 60,596 3,289 1,684 17,736 20,217 11,257 11,063 9,580 12,168 5,904 7,800 5,825 413 3,738 25,485 - 765,653	350,647 - 153,536 37,540 52,037 6,711 3,520 23,315 18,075 10,267 10,153 4,377 6,746 5,632 1,500 7,781 36,800 2,255 20,281 (5,710) 745,463	39,829 10,529 33,703 4,171 - - - 4,114 - - - - - - - - - - 3,760 - 96,106	- - - - - - - - - - - - - - 6,300 - - - - = 6,300	390,476 10,529 187,239 41,711 52,037 6,711 3,520 27,429 18,075 10,267 10,153 4,377 6,746 5,632 7,800 7,781 36,800 2,255 24,041 (5,710) 847,869
	Designated Repairs and renewals Otheroffice costs Hardship payments Generalcharges Profiton sale ofassets Depreciation	- - 3,583 - - - 3,583	- - - - - 29,770 29,770	- - - - - - -	- - 3,583 - - 29,770 33,353	360 3,565 297 66 1,204 - 5,492	- - - - - 28,385 28,385	. - - - - - -	360 3,565 297 66 1,204 28,385 33,877
	Total	778,664	176,531	6,300	961,495	920,546	124,491	6,300	1,051,337

a Page 14

NORTH AYRSHIRE WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

nn

18 Reconciliation of net movement in funds to net cash flow from operating activities

			2025		2024
			£		£
	Net movement in funds		135,718		18,833
	Add back depreciation charge		29,770		28,385
	Deduct interest income		(6,517)		(67)
	Deduct gains /Add back losses on investments		-		(4,506)
	(Increase)/Decrease in debtors		14,817		(40,822)
	Increase/(Decrease) in creditors		8,199		(7,532)
	Netcash used in operating activities		181,987		(5,709)
19	Analysis ofcash and cash equivalents
			2025		2024
			£		£
	Cash in hand		646		1,166
	Cash at bank		994,490		809 846
	Overdraft facility repayble on demand		-		-
	Total cash and cash equivalents		995,136		$11,012
20	Analysis ofchanges in net debt	At		Debt	At
		01.04.24	Cashflows	Ageing	31.03.25
	Cash in hand	1,166	(520)	-	646
	Cash at bank	809,846	184,644	-	994,490
	Overdraft facility payable on demand	-	-	-	-
		811,012	184,124	-	995,136
	Loans falling due within one year	-	-	-	-
	Loans falling due after more than one year	-	-	-	-
	Financeleaseobligations	-	-		-

The cashflow Statement comparative figures have been restated from the prior year figures due to a calculation error occurring in the prior year Financial Statements.

ee

Page 15

NORTH AYRSHIRE WOMEN'S AID

—

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

,

==> picture [467 x 449] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£|£|£| |Income| |Donations,|contributions|and|other income|14,446|6,883| |Scottish|Government funding|117,479|89,019| |Local Authority funding|399,846|399,846| |Other grant funding|35,000|76,820| |Housing|benefit|504,165|473,459| |Refuge|income|14,760|10,076| |Investment|income|6,517|67| |Other income|5,000|14,000| |4,097,213|1,070,170| |Expenditure| |Staff|costs|486,787|537,861| |Other employment costs|-|10,529| |Rent,|rates|and|insurance|183,704|191,489| |Light and|heat|45,285|42,911| |Repairs and|renewals|60,596|52,397| |Advertising|and|publicity|3,559|7,011| |Training|4,612|6,773| |Telephone|18,807|28,619| |Other|office|costs|25,176|26,754| |Equipment|hire|11,257|10,267| |Travel|and|subsistence|(including|Vehicle|running|costs)|12,243|11,464| |Hardship|payments|13,163|4,674| |Events|&|activities|14,236|8,952| |Book-keeping,|payroll|bureau|&|other accountancy|5,904|5,632| |Auditor's|remuneration|7,800|7,800| |Consultancy|8,815|11,103| |Legal and|professional fees|413|36,800| |Care|Inspectorate|fees|3,738|2,255| |General|charges|25,629|24,167| |Profit on|sale|of assets|-|(4,506)| |Depreciation|29,770|28,385| |961,495|1,051,337| |Result for year|135,718|18,833|

----- End of picture text -----

$$$ This page does not form part of the statutory financial statements.