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2025-03-31-accounts

Charity registration number SC010067 (Scotland)

DUMBARTON AND DISTRICT WOMEN'S AID ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

TC Group Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5SG

DUMBARTON AND DISTRICT WOMEN'S AID

LEGAL AND ADMINISTRATIVE INFORMATION

Charity number (Scotland)

SC010067

Auditor

Bankers

TC Group Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5SG Royal Bank of Scotland Dumbarton (A) Branch 37 High Street Dumbarton G82 1LX

DUMBARTON AND DISTRICT WOMEN'S AID

CONTENTS

Page
Trustees' report 1 - 7
Statement of Trustees' responsibilities 8
Independent auditor's report 9 - 11
Statement of financial activities 12 - 13
Balance sheet 14
Statement of cash flows 15
Notes to the financial statements 16 - 33

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees 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 Constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)” (as amended for accounting periods commencing from 1 January 2019).

Objectives and activities

The main purposes of the organisation are set out in our Constitution and are as follows:

a) to provide temporary refuge for women and their children (if any) where the women have suffered abuse (mental, physical or sexual) in their home or other forms of male abuse.

b) to offer support, information and help to any women and their children (if any) experiencing domestic abuse where they are refuge residents and to support and provide information to women and their children (if any) who do not require refuge or where refuge is not appropriate.

c) to promote the rights of women and to advance citizenship, particularly for women.

d) to promote and provide services to support the educational and emotional needs of children whose mothers/ carer's receive support.

e) to encourage statutory authorities and other agencies to recognise their obligations, legal and otherwise, towards abused women and their children (if any) and to act accordingly towards the prevention of abuse and the relief of suffering.

f) mindful of the fact that abuse - mental, physical, sexual - is the result of the position of women in society, to promote the issue of abuse of women, its causes and prevention.

Vision

DDWA’s vision continues to share the vision set out in the Scottish Government’s and COSLA’s National Strategy for preventing and eradication Violence Against Women and Girls:

‘a society in which women, children and young people are full and equal participants, unconstrained by the threat of domestic abuse or other forms of abuse, violence or oppression’.

DDWA aims to achieve this vision in our LOCAL area of WDC, not only through the services that the group provides today, but also by working with multi-agency partners in the long term to implement the National Strategy at a local level, to raise awareness on gender-based violence and to achieve good outcomes for women, children and young people whose lives are affected by domestic abuse.

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

DDWA exists to change the lives of women, children and young people who have experienced or are in fear of domestic abuse, whether emotional, psychological, financial or sexual, within a relationship with a partner or expartner.

DDWA provides a range of activities and services designed to achieve our stated purposes, significantly:

DDWA is representative at West Dunbartonshire and Argyll & Bute Disclosure Scotland Decision Making Forum (DSDAS) where referrals are sent to Police through Domestic Abuse Scotland Disclosure Scheme. Meetings are convened 3 weekly and can be convened under emergency. DDWA will partner with Police Scotland and other agencies in the delivery of appropriate disclosures.

During the year, we worked closely with pupils from local high schools during their YPI (Youth & Philanthropy Initiative. YPI provides young people a platform to advocate for social issues and charities in their local community. Each year, participating schools will grant their chosen charity £3,000 of unrestricted funding. Pupils were keen to represent us and wanted to know more about our services, particularly how we support children & young people.

Our key statistics are as follows for the 12-month period ending 31st March 2025:

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

During the 2024–2025 funding period, we recruited a new Children and Young People’s Prevention Worker, who began in September 2024. Our new Prevention Worker developed and delivered a comprehensive seven-week programme for Primary 5–7 pupils, reaching eight classes across two local schools. In addition, we ran awarenessraising sessions for staff from a local youth group and contributed to WDVAWG partnership events aimed at health and social care professionals. We also participated in community initiatives, including Y Sort-It’s Young Carers event and the Co-op Community Café, where we promoted awareness of domestic abuse and the support available. To strengthen local connections, we hosted an open day for youth workers, elected officials, and school staff, helping to build valuable partnerships for future prevention work.

As part of the 16 Days of Activism campaign, we collaborated with the West Dunbartonshire Violence Against Women and Girls Partnership (WDVAWG) to deliver interactive sessions for Police and Fire Youth Volunteers on key topics such as gender inequality, harmful stereotypes, and the impact of sexist language. Throughout the campaign, we hosted information stalls at local secondary schools and Clydebank College at lunchtimes to engage young people in discussions about respect and equality. During the 16 days of Action campaign workers facilitated drop-in information sessions in two local High Schools (Vale of Leven Academy and Our Lady & St. Patrick’s High School). We engaged young people by asking them to complete a questionnaire about what their understanding of gender-based violence and to choose from a selection of topics they would be interested in hearing more about. Over the two schools 207 young people completed the questionnaire.

There is an on-going demand for our services from women who find themselves in very precarious and vulnerable positions. DDWA provide truly person-centred support, working with women, children and young people to address each area of their life which is causing them pain, anxiety and distress. We are seeing more requests from women with higher support needs e.g. mental health concerns and additional support needs and more referrals for neuro diverse children. The Trustees are confident that DDWA continues to provide a high quality essential and valid service, thanks mainly to the dedication of our loyal and skilled staff. Staff are updated on a regular basis to ensure the group is following any government guidelines and our own internal risk assessments.

Training

Maintaining the quality of our services and supporting the professional and personal development of our dedicated staff and trustees continues to be major priorities for our organisation. A wide range of training events and conferences were attended during the year and our new worker participated in SWA’s Induction programme.

One of our Women’s Support workers began the Independent Domestic Abuse Advocacy (IDAA) training this year and will complete next year. This training is designed to equip managers and practitioners in domestic abuse services in Scotland with the knowledge and skills to offer a consistent, safe and effective response to high risk victims of domestic abuse.

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Other Significant training to note is:

Partnership Working

Partnership and collaboration are key principles for DDWA, and we will continue in our role as key partner in improving safety and wellbeing for women, children and young people experiencing gender-based violence through our multiagency work and representation on relevant forums and groups including:

DDWA continues to be an active and involved member of our national organisation, Scottish Women’s Aid. Being part of a wider network has a very positive impact on the operations of the group. Benefits of membership include:

The organisation remains committed to developing and delivering relevant, and robust services that makes best use of our resources, reputation and reflections from our history to present-day.

Risk Management

The main and continuing risk to DDWA is financial risk due to the current and ongoing economic challenges. A major factor this year which is affecting our income is the number of women who are not entitled to full housing benefit because they are working. We ask women to make a contribution to their rent, however, we appreciate that even though they are working they may still be liable for debts incurred by their perpetrators and in some cases mortgage payments.

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

DDWA was fortunate to receive additional support for specific projects, such as;

Scottish Government Equally Safe Violence Against Women and Girls Fund – In April 2022 Scottish Government approved the extension of the current DES funding until the end of March 2026. In the year April 2024 to March 2025, we received £119,601.

Robertson Trust

We made a successful application to Robertson Trust to employ a Refuge Support worker, who will progress all applications for refuge, support women in refuge and offer follow-on support to families when they move to their new homes. We received £105,000 over a three-year period.

Radio Clyde Cash for Kids

Cash for Kids has supported our group for many decades. Throughout this year we received awards totalling £6,491. This covered Emergency funding to families for gas/electricity/food and grants to offer activities during school holidays and to distribute vouchers to families at Christmas.

Victim Surcharge Fund

The victim surcharge came into force in Scotland on 25 November 2019 and applies to all persons who commit an offence on or after that date and who are subsequently convicted and receive a court fine. Victim Support Organisations (VSOs) who have been successful in applying for a share of the VSF can use this funding to provide practical support to victims and their relatives. In the year April 2024 to March 2025 DDWA received £13,000, in this period we were able to support/make payments to 32 families with 40 children. A meeting is held with VSF staff on a quarterly basis to discuss any issues and suggestions for funding e.g. this year we were able to use some of the funding to purchase Video doorbells to issue to women moving to their new homes.

Playground Fund

We were awarded £20,000 from the Big Lottery in November to allow us to replace our children’s playground which was condemned earlier this year. This funding along with previous amounts raised will allow us to source quotes and we look forward to a new having a new playground in 2025/26.

Post Code Lottery

As a charity local to one of the winning Millionaire Street winning postcode were awarded £50,000. There were no restrictions on how this funding was to be spent.

Donations

Our group is extremely grateful for the huge amount of support that we receive in donations from individuals and organisation munity. In addition to those supporters listed above, our particular thanks are due to the following – Local churches (Lomond Parish Church, Helensburgh Parish Church, West Kirk, St Andrew’s Church, St Patrick’s); Glasgow Spirit of Christmas; Rotary Club; Ashton Bar Helensburgh: Station Bar Helensburgh, Young Farmers; and all of the people who donate clothing, household items, gifts and toiletries throughout the year.

Financial review

The charity has seen a surplus of £98,393(2024 - deficit £36,804) for the year and has accumulated reserves of £392,494 at the balance sheet date.

Of these reserves, £54,144 are unrestricted general funds, £272,936 represent designated funds and £65,414 represent restricted funds which may only be utilised in accordance with donor/award conditions.

Reserves Policy

The Trustees of DDWA consider that it is appropriate for the Charity to hold reserves (which they consider in conjunction with the designated contingency fund) at a level that equates to approximately three months of unrestricted charitable expenditure. The trustees have designated reserves of £93,466 to a Contingency Fund to cover Management, administration and redundancies. This amount is slightly less than desired; however, the Trustees are satisfied that the required figure can be achieved in 2025/26.

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Plans for future periods

We will continue to work in partnership with WDC to develop a new Service Level Agreement, this work is still being progressed. To focus on sustainable funding model.

We will continue to look at the ways in which we can extend and enhance the range of services offered to women, children and young people experiencing domestic abuse and identify opportunities to work in partnership with other statutory and voluntary agencies.

Structure, governance and management

Governing document

Dumbarton and District Women's Aid has been a Scottish Charity Incorporated Organisation (SCIO) governed by its Constitution since 2015. The charity is a Scottish Charity number SC010067.

Appointment of Trustees

Any person or nominated individual who wishes to become a Charity Trustee must sign a written application for Charity Trusteeship. Applications will then be considered by the Board at its next Board Meeting.

Decision making by the Charity Trustees

No valid decisions can be taken at a Trustee meeting unless a quorum is present; the quorum for Board Meetings is three Charity Trustees, present in person, except for Board meetings at which a resolution(s) is to be considered, i.e. AGMs or Board meetings. For these meetings and these meetings only, this quorum shall include proxies. Every member has one vote, which must be given personally. A Trustee may participate in a meeting by means of telephone or similar conference communications equipment whereby all members participating in the meeting can communicate with each other and the members participating in a meeting in this manner shall be deemed to be present in person at such meeting. Except where the Constitution or the 2005 Act states that a higher threshold should apply, all decisions at meetings will be made by a majority vote.

Related parties

The Charity is affiliated to the Scottish Women's Aid network, which comprises of 39 autonomous groups and a national office. As an affiliated member of the network, Dumbarton District Women's Aid works to the terms of the Scottish Women's Aid affiliation criteria.

Auditor

In accordance with the company's articles, a resolution proposing that TC Group be reappointed as auditor of the charitable company will be put to the Annual General Meeting.

Recommendations from 2023/24 Audit

DDWA have implemented a register of interest, detailing all related parties and any related party transactions. All trustees are required to complete and sign a declaration of interest each financial year to ensure that the record is up to date and that all potential conflicts of interest can be guarded against.

In 2024/25 we have ensured that Trustees hold monthly meetings either in-person, virtually or hybrid. to ensure continued governance from trustees, a record of all decisions taken at meetings are minute, to demonstrate Trustees are upkeeping their legal requirement of governing the charity well.

DUMBARTON AND DISTRICT WOMEN'S AID

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Going Concern

The Trustees of Dumbarton District Women's Aid consider that it is appropriate for the charity to hold reserves of at least three months average expenditure. The Trustees are confident that funding from Scottish Government and West Dunbartonshire Council will continue, and additional funding will be sought to enable the charity to operate for the foreseeable future.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

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

Date:

...........................

DUMBARTON AND DISTRICT WOMEN'S AID

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees 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).

The law applicable to charities in Scotland 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 charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

The trustees are responsible for keeping sufficient 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the trust deed. 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.

DUMBARTON AND DISTRICT WOMEN'S AID

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF DUMBARTON AND DISTRICT WOMEN'S AID

Opinion

We have audited the financial statements of Dumbarton and District 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:

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 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 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.

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 (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

DUMBARTON AND DISTRICT WOMEN'S AID

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF DUMBARTON AND DISTRICT WOMEN'S AID

Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the 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 trustees either intend 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 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Audit repsonse to risks identified

To address the risk of fraud through management bias and override of controls, we:

DUMBARTON AND DISTRICT WOMEN'S AID

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF DUMBARTON AND DISTRICT WOMEN'S AID

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

agreeing financial statement disclosures to underlying supporting documentation; reading the minutes of meetings of those charged with governance; enquiring of management as to actual and potential litigation and claims; requesting correspondence with HMRC and OSCR, and reviewing most recently published Care Inspectorate reports.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the Directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities 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 Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. 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.

TC Group (Senior Statutory Auditor)

Business Advisors & Accountants 180 St Vincent Street Glasgow G2 5SG Date: ..... ..

TC Group 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.

DUMBARTON AND DISTRICT WOMEN'S AID

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Current financial year

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
-
58,474
6,490
Income from charitable activities
4
474,347
-
94,284
Investments
5
2,944
-
-
Other income
1,390
-
-
Total income
478,681
58,474
100,774
Expenditure on:
Cost of charitable activities
6
444,017
16,021
79,498
Net incoming/(outgoing) resources before
transfers
34,664
42,453
21,276
Gross transfers between funds
(87)
87
-
Net income/(expenditure) for the year/
Net movement in funds
34,577
42,540
21,276
Fund balances at 1 April 2024
19,567
230,396
44,138
Fund balances at 31 March 2025
54,144
272,936
65,414		 Total
2025
£
64,964
568,631
2,944
1,390
637,929
539,536
98,393
-
98,393
294,101
392,494		 Total
2024
£
30,141
541,244
1,933
-
573,318
610,122
(36,804)
-
(36,804)
330,905
294,101

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

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

The notes on pages 16 to 33 form an integral part of these financial statements.

DUMBARTON AND DISTRICT WOMEN'S AID

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year

Unrestricted Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
6,215
9,520
14,406
Income from charitable activities
4
476,185
-
65,059
Investments
5
1,933
-
-
Total income
484,333
9,520
79,465
Expenditure on:
Cost of charitable activities
6
475,771
50,908
83,443
Net incoming/(outgoing) resources before transfers
8,562
(41,388)
(3,978)
Net income/(expenditure) for the year/
Net movement in funds
8,562
(41,388)
(3,978)
Fund balances at 1 April 2023
11,005
271,784
48,116
Fund balances at 31 March 2024
19,567
230,396
44,138		 Total
2024
£
30,141
541,244
1,933
573,318
610,122
(36,804)
(36,804)
330,905
294,101

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

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

The notes on pages 16 to 33 form an integral part of these financial statements.

DUMBARTON AND DISTRICT WOMEN'S AID

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds - general
Unrestricted funds - designated
19		 2025
£
33,862
430,201
464,063
(71,981)		 £
412
392,082
392,494
65,414
54,144
272,936
392,494		 2024
£
24,765
333,961
358,726
(64,625)		 £
-
294,101
294,101
44,138
19,567
230,396
294,101

���������� The financial statements were approved by the trustees on .........................

Trustee

The notes on pages 16 to 33 form an integral part of these financial statements.

DUMBARTON AND DISTRICT WOMEN'S AID

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by)
operations
22
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from investing activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(534)
2,944		 £
93,830
2,410
-
96,240
333,961
430,201		 2024
£
-
1,933		 £
(2,226)
1,933
-
(293)
334,254
333,961

DUMBARTON AND DISTRICT WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Dumbarton and District Woman's Aid is Scottish Charity Incorporated Organisation (SCIO). The registered office address and principal place of business is

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)” (as amended for accounting periods commencing from 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 are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant Notes to these financial statements.

1.2 Going concern

At the time of approving the financial statements, the trustees consider that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Further details are provided in Note 2.

1.3 Charitable funds

Funds are classified as either restricted funds or unrestricted funds, defined as follows.

Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees’ discretion to apply the fund.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

1.4 Income

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

Donations

Donations are recognised when the charity has evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Entitlement usually arises immediately upon receipt, however, in the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

DUMBARTON AND DISTRICT WOMEN'S AID

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

1 Accounting policies

(Continued)

Grants receivable

Income from government and other grants, whether 'capital' or 'revenue' in nature, are recognised when the charity has unconditional entitlement to the funds, it is probable that the income will be received, the amount can be measured reliably. Unconditional entitlement will be achieved once any performance or other conditions attached to the grants have been met, or fulfilment of those conditions is wholly within the control of the charity.

Income from Charitable Activities

Income from charitable activities includes income earned both from the supply of goods or services under contractual arrangements and from performance-related grants which have conditions that specify the provision of particular goods or services to be provided by the charity. Income from charitable activities is recognised as earned (as the related goods or services are provided).

Other income

Other income represents income that cannot be reported under the other analysis headings provided within the Statement of Financial Activities and is recognised when the charity is entitled to the income, it is probable that it will be received and the amount can be measured reliably by the charity.

Activity based reporting

The Trustees are of the opinion that the activities of the charity are inter-linked, therefore this would be impractical to calculate and would provide no additional benefit to users of these financial statements. Therefore no further analysis of income or expenditure is provided within these financial statements.

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured or estimated reliably.

Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. The exception is that certain financial instruments must be adjusted to their present value; these include financial liabilities where settlement is deferred for more than 12 months after the reporting date.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

Expenditure on Charitable Activities

Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. The costs of charitable activities presented in the Statement of Financial Activities includes the costs of both direct service provision and the payments of grant awards if applicable.

Grant expenditure

Grants payable are made to third parties in the furtherance of the charitable objects. The award of a grant is recognised as a liability only when the criteria for a constructive obligation are met, payment is probable, it can be measured reliably and there are no conditions attaching to its payment that limit recognition.

In the case of an unconditional grant offer, this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the charity.

DUMBARTON AND DISTRICT WOMEN'S AID

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

1 Accounting policies

(Continued)

Governance costs

Governance costs (which are included as a component of support costs in accordance with SORP) comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include those related to constitutional and statutory requirements, external scrutiny (audit or independent examination), strategic management, and other legal and professional fees.

1.6 Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Computer equipment 33.3% straight line Fixtures and fittings 25% straight line

1.7 Cash and cash equivalents

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.

1.8 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 with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

1.9 Employee benefits

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

1.10 Retirement benefits

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

1.11 Leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.12 Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discounts due.

1.13 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.

DUMBARTON AND DISTRICT WOMEN'S AID

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

2 Critical accounting estimates and judgements

In preparing the financial statements, the Trustees are required to make estimates and assumptions which affect reported income, expenses, assets, and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

Going Concern

The Charity is reliant on funding from two main funders. The first one being West Dunbartonshire Council where funding is secured through to 2027. The second main funder is the Scottish Government, where funding is confirmed up to March 2026.

It is the view of the Trustees that both the Scottish Government and West Dunbartonshire see the services provided by the Charity as a priority offering an essential service, and the demand for these services continues to increase. West Dunbartonshire council have funded the Charity since 1987, and the charity is still in discussion with West Dunbartonshire Council with regards to reviewing the current Service Level Agreement.

The service offered by the Charity is a semi statutory one, meaning the council, is obliged to help those needing a safe place to stay. The Trustees believe that if Dumbarton District Women's Aid cannot carry this out then they will need a similar organisation to carry it out.

The management and board consider the organisation as a viable going concern.

Total 2024 £ 30,141 - 30,141 13,386 10,540 6,215 30,141
Restricted funds 2024 £ 14,406 - 14,406 13,386 1,020 - 14,406
Unrestricted Unrestricted funds
funds		 general designated 2024
2024		 £
£		 6,215
9,520		 -
-		 6,215
9,520		 -
-		 -
9,520		 6,215
-		 6,215
9,520
Total 2025 £ 14,964 50,000 64,964 6,490 8,474 - 14,964
Restricted funds 2025 £ 6,490 - 6,490 6,490 - - 6,490
Unrestricted Unrestricted funds
funds		 general designated 2025
2025		 £
£		 -
8,474		 -
50,000		 -
58,474		 -
-		 -
8,474		 -
-		 -
8,474
Income from donations and legacies Donations and gifts Award from People's Postcode Lottery Donations and gifts Cash for Kids Income Other donations Co-op Community Fund
3
2024 £ 476,185 65,059 541,244 476,185 65,059 541,244 191,749 40,000 42,000 85,000 119,601 44,094 11,750 - - 7,050 541,244
2025 £ 474,347 94,284 568,631 474,347 94,284 568,631 187,746 40,000 42,000 85,000 119,601 50,267 13,000 20,000 2,917 8,100 568,631
4
Income from charitable activities		 Core Funding - West Dumbartonshire Council (WDC) /Scottish Government Other grant income Analysis by fund Unrestricted funds - general Restricted funds Grant analysis WDC - Housing benefit WDC SLA - Refuge flats WDC SLA - Tenancy sustainment WDC SLA - Community Planning Partnership Scottish Government - Childrens Services Woman's Aid Fund (Delivering Equally Safe) * Scottish Womens' Aid - Resilience Funding (Scottish Government via SWA) * Scottish Government - Victim Surcharge Fund * National Lottery Robertson Trust Other smaller grants (cumulative total) * Government Grants

DUMBARTON AND DISTRICT WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Investments

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,944
1,933
6
Cost of charitable activities
2025
2024
£
£
Staff costs
317,650
374,281
Depreciation and impairment
122
589
Premises costs
133,587
129,317
Running costs
78,796
97,209
Motor and travel costs
1,051
1,336
Legal and professional
989
754
Interest and finance charges
231
276
Governance costs
7,110
6,360
539,536
610,122
539,536
610,122
Analysis by fund
Unrestricted funds - general
444,017
475,771
Unrestricted funds - designated
16,021
50,908
Restricted funds
79,498
83,443
539,536
610,122
7
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
7,110
6,360
Depreciation of owned tangible fixed assets
122
589		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,944
1,933
6
Cost of charitable activities
2025
2024
£
£
Staff costs
317,650
374,281
Depreciation and impairment
122
589
Premises costs
133,587
129,317
Running costs
78,796
97,209
Motor and travel costs
1,051
1,336
Legal and professional
989
754
Interest and finance charges
231
276
Governance costs
7,110
6,360
539,536
610,122
539,536
610,122
Analysis by fund
Unrestricted funds - general
444,017
475,771
Unrestricted funds - designated
16,021
50,908
Restricted funds
79,498
83,443
539,536
610,122
7
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
7,110
6,360
Depreciation of owned tangible fixed assets
122
589		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,944
1,933
6
Cost of charitable activities
2025
2024
£
£
Staff costs
317,650
374,281
Depreciation and impairment
122
589
Premises costs
133,587
129,317
Running costs
78,796
97,209
Motor and travel costs
1,051
1,336
Legal and professional
989
754
Interest and finance charges
231
276
Governance costs
7,110
6,360
539,536
610,122
539,536
610,122
Analysis by fund
Unrestricted funds - general
444,017
475,771
Unrestricted funds - designated
16,021
50,908
Restricted funds
79,498
83,443
539,536
610,122
7
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
7,110
6,360
Depreciation of owned tangible fixed assets
122
589		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,944
1,933
6
Cost of charitable activities
2025
2024
£
£
Staff costs
317,650
374,281
Depreciation and impairment
122
589
Premises costs
133,587
129,317
Running costs
78,796
97,209
Motor and travel costs
1,051
1,336
Legal and professional
989
754
Interest and finance charges
231
276
Governance costs
7,110
6,360
539,536
610,122
539,536
610,122
Analysis by fund
Unrestricted funds - general
444,017
475,771
Unrestricted funds - designated
16,021
50,908
Restricted funds
79,498
83,443
539,536
610,122
7
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
7,110
6,360
Depreciation of owned tangible fixed assets
122
589
2025
£
317,650
122
133,587
78,796
1,051
989
231
7,110
539,536
539,536
444,017
16,021
79,498
539,536
2025
£
7,110
122		 2024
£
374,281
589
129,317
97,209
1,336
754
276
6,360
610,122
610,122
475,771
50,908
83,443
610,122
2024
£
6,360
589

8 Trustees

None of the trustees of the charity received any remuneration or expenses during the year or in the prior year.

DUMBARTON AND DISTRICT WOMEN'S AID

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

9 Pension costs

The charity operates a defined contribution pension scheme in respect of the employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the charity and amounted to £35,049 (2024 - £37,087).

10 Employees

Number of employees

The average monthly number of employees during the year was:

Core workers
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
7
2025
£
260,693
21,908
35,049
317,650		 2024
Number
7
2024
£
313,123
24,071
37,087
374,281

Included above is accrued redundancy entitlement of £Nil (2024 : £34,664).

The remuneration of key management personnel during the year, including wages and salaries and employer's contributions to national insurance and pensions, was £108,557 (2024 - £116,757).

There were no employees whose annual remuneration was £60,000 or more.

11 Taxation

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

DUMBARTON AND DISTRICT WOMEN'S AID

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

12
Tangible fixed assets
Computer
equipment
Fixtures and
fittings
£
£
Cost
At 1 April 2024
25,939
21,401
Additions
252
282
At 31 March 2025
26,191
21,683
Depreciation and impairment
At 1 April 2024
25,939
21,401
Depreciation charged in the year
77
45
At 31 March 2025
26,016
21,446
Carrying amount
At 31 March 2025
175
237
13
Debtors
2025
Amounts falling due within one year:
£
Other debtors
4,775
Prepayments and accrued income
29,087
33,862
14
Creditors: amounts falling due within one year
2025
Notes
£
Deferred income
15
32,083
Accruals
39,898
71,981
15
Deferred income
2025
£
Other deferred income
32,083		 Total
£
47,340
534
47,874
47,340
122
47,462
412
2024
£
8,454
16,311
24,765
2024
£
-
64,625
64,625
2024
£
-

DUMBARTON AND DISTRICT WOMEN'S AID

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

15 Deferred income

(Continued)

Deferred income is included in the financial statements as follows:

The deferred income in the year relates to The Robertson Trust grant for a support worker. Due to the Grant requirements stating it would become active upon hiring of the employee funded by the grant, as this occurred in March 25 therefore £2,917 of the total grant amount of £35,000 received was recorded as income and the remaining £32,083 was classed as deferred income which will be released across FY26 as the employee expenses occur.

16 Retirement benefit schemes

Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 35,049 37,087

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.

Movement in funds Income
Expenditure
Balance at		 31 March 2025 £
£
£		 13,000
(15,176)
12,975		 -
-
9		 6,490
(6,336)
849		 -
(6,320)
383		 2,000
(2,019)
2,353		 3,000
-
7,636		 2,000
(147)
1,853		 -
-
(10)		 -
-
4,532		 2,917
(2,745)
172		 500
(2,523)
3,208		 50,267
(44,232)
6,476		 20,600
-
24,978		 100,774
(79,498)
65,414
Balance at 1 April 2024 £ 15,151 9 695 6,703 2,372 4,636 - (10) 4,532 - 5,231 441 4,378 44,138
Movement in funds Income
Expenditure		 £
£		 11,750
(13,030)		 1,020
(1,011)		 13,386
(14,205)		 -
(309)		 3,000
(1,973)		 -
(1,364)		 -
-		 -
(3,368)		 -
(820)		 -
-		 6,215
(3,696)		 44,094
(43,667)		 -
-		 79,465
(83,443)
Balance at 1 April 2023 £ 16,431 - 1,514 7,012 1,345 6,000 - 3,358 5,352 - 2,712 14 4,378 48,116
Victim Surcharge Fund Ben View Cash for Kids People in Communities Fund WDC Transport YPI Award Arnold Clark Commander's Fund Mental Health & Wellbeing Fund Robertson Trust Co-Operative Community Fund 100 Days Fund Playground Fund

17
Restricted funds
(Continued)
Purposes of restricted funds
Ben View
Ben View Children's Fund was established in June 2015 with the aim of helping individual children who have some particular need. These needs can be the result of -
physical, sensory or learning disabilities; Behavioural or psychological disorders; Living in poverty or situations of deprivation; Suffering through stress, abuse or neglect
- children should live in West Dunbartonshire. This funding was spent in the financial year.
Cash for Kids
Cash for Kids offer various forms of grant funding, including:
Group grants paid to groups that help and support vulnerable children during holidays from school, and groups providing support and activities. The funds are available
to enhance existing services or add value to services already provided enabling children to benefit from alternative opportunities thus making a positive difference in
terms of one of the following: physical activity, social interaction and nutritional well-being. Grants received this year were received for summer, October, Christmas and
Easter.
Emergency Funding Grants were made available to organisations seeking to help the individual families they work with, who continue to be affected by poverty. The
children who were applied for had to be suffering the effects of poverty or be living in difficult circumstances. Applications on behalf of all children had to be received
from professionals within a governing body or from a registered charity. DDWA received grants in Summer and Winter. The balance for Cash for Kids at the end of
2024/25 relates to a payment made in March 2025 for Easter Activities which will be used in 2025/26.
People in Communities Fund
People in Communities Fund, previously the Garden Fund was money received to improve the life-chances, health and well-being of people affected by poverty. This
money was to be used to improve the life chances, health and well-being of people affected by poverty. This year we have used some of this funding to purchase Ring
Doorbells to improve the safety of families who are accessing our services.
WDC Transport
Funding received from West Dunbartonshire Council to help cover social transport costs.
YPI Award
YPI is a skills-based education program that raises awareness of philanthropy, social issues and the needs of communities to young people. It is delivered within the
curriculum as a core activity, over an eight to 12-week period, across a full year group of students. Young people develop a creative and convincing presentation in a bid
to secure funding for a charity of their choice. They must clearly demonstrate the impact of the £3,000 grant on the charity’s offering locally to support the development
of a robust business case.		 - 27 -

Restricted funds
(Continued)		 Arnold Clark Funding was granted to allow us to supplement our food store in refuge. Robertson Trust An award was made towards the salary costs of our women's support worker (refuge based). This funding is for three years from the date employment began. Commander's Fund Funding received in 2022/23 was to allow us to refurbish the women’s relaxation room and allowed us to seek match funding which was received in December 2022 from WDC Employees. This project was completed this financial year and this fund has now been spent. Co-Operative Community Fund We were awarded funding to provide well-being activities to women being supported by DDWA. This fund is being used to offer women using our service access to a therapist in refuge and vouchers for hairdressers. Funding was used to set up a walking group, giving women an opportunity to interact with each other, make new connections, get to know the local area and increase their self-esteem, ending with lunch or coffee and cake. connections, get to know the local area and increase their self-esteem, ending with lunch or coffee and cake. 100Days Fund SWA submitted information to the Scottish Government with regards to waiting lists, caseloads and the impact of Covid-19 on Women’s Aid services, we were again awarded £50,267 for 2024/25. awarded £50,267 for 2024/25. Playground Fund We have set up a fund to raise money to replace the refuge playground, which was condemned last year. To-date we have raised £24,978, £20,000 of this was received from the National Lottery this year. Plans are in place to begin the project to replace the playground in Spring 2025 with a completion dare of August 2025. Victim Surcharge Fund Victim Surcharge Fund The victim surcharge came into force in Scotland on 25 November 2019 and applies to all persons who commit an offence on or after that date and who are subsequently convicted and receive a court fine. The surcharge is collected from offenders by the Scottish Courts and Tribunals Service. The surcharge is then transferred to the Victim Surcharge Fund (VSF), which is administered by the Scottish Government. Support provided by the VSF will help mitigate the negative transferred to the Victim Surcharge Fund (VSF), which is administered by the Scottish Government. Support provided by the VSF will help mitigate the negative experience of becoming a victim of crime and be beneficial for the victim and/or their family. Victim Support Organisations (VSOs) who have been successful in applying for a share of the VSF can use this funding to provide practical support to victims and their relatives to cover costs that would not have been incurred if the person was not a victim of crime, costs which cannot be met reasonably by any other source.
17

DUMBARTON AND DISTRICT WOMEN'S AID

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

18 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
412
-
-
Current assets/(liabilities)
53,732
272,936
65,414
54,144
272,936
65,414
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
£
£
£
At 31 March 2024:
Current assets/(liabilities)
19,567
230,396
44,138
19,567
230,396
44,138		 Total
2025
£
412
392,082
392,494
Total
2024
£
294,101
294,101

Balance at 31 March 2025 £ 32,838 93,466 14,482 5,157 6,401 2,495 31,097 37,000 50,000 272,936
Transfers £ - - - - 7 80 - - - 87
Movement in funds Incoming
Resources		 resources
expended		 £
£		 5,841
(5,041)		 -
-		 -
(582)		 -
-		 1,673
(2,727)		 960
(540)		 -
(7,131)		 -
-		 50,000
-		 58,474
(16,021)
Balance at 1 April 2024 £ 32,038 93,466 15,064 5,157 7,448 1,995 38,228 37,000 - 230,396
Movement in funds Incoming
Resources		 resources
expended		 £
£		 8,560
(8,557)		 -
(34,664)		 -
(50)		 -
-		 -
(5,150)		 960
(385)		 -
(2,102)		 -
-		 -
-		 9,520
(50,908)
Balance at 1 April 2023 £ 32,035 128,130 15,114 5,157 12,598 1,420 40,330 37,000 - 271,784
Unrestricted funds - designated Crisis Fund Contingency Fund Training Fund Promotion and Publicity Fund Activities Programme Fund Glynis's Fund Replenishment fund Woman's Support Worker Fund Players of People's Postocde Lottery
19

----- Start of picture text -----
(Continued) who We believe that by
that we would use this money to select women
- 32 -
Unrestricted funds - designated Crisis Fund Miscellaneous donations received which are held by the charity for women in crisis. Contingency Fund Funds designated for future redundancy, retirement or any other unexpected employee costs. Training Fund Funds designated for future training of staff. Promotion and Publicity Fund Funds designated to provide staff with literature which can be used to promote our services to partner agencies and members of the public. Activities Programme Fund Funds designated for activities and support work for women, children and young people. Glynis' Fund Glynis passed away in 2020 and her husband has donated to DDWA in her memory, we agreed with were having a particularly bad time, to allow them to do something nice, whether it was having their hair done or going out for lunch with a friend or family member. Replenishment Fund This money has been set aside to carry out major replenishment in flats and communal areas - purchasing new furniture, replacing flooring and decoration of communal areas. Woman's Support Worker Fund The Trustees have established this fund for the recruitment of a new Woman’s Support Worker to help us deal with the increase in referrals to our service. The Trustees have agreed by allocating part of our reserves to this post it will show a benefit to people seeking support from our service, reducing waiting lists. treating this as a pilot we will then be able to use the information that will inform future funding bids to continue the post in the longer term. Players Postcode Lottery Fund The Trustees have established this fund to help address the waiting list to provide Outreach Support services to families in West Dumbartonshire.
19
----- End of picture text -----

DUMBARTON AND DISTRICT WOMEN'S AID

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

20 Related party transactions

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

21 Operating lease commitments

Lessee

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

2025 2024
£ £
Within one year 48,392 49,989
Between two and five years 7,261 -
55,653 49,989
22 Cash generated from/(absorbed by) operations 2025 2024
£ £
Surplus/(deficit) for the year 98,393 (36,804)
Adjustments for:
Investment income recognised in statement of financial activities (2,944) (1,933)
Depreciation and impairment of tangible fixed assets 122 589
Movements in working capital:
(Increase)/decrease in debtors (9,097) 1,183
(Decrease)/increase in creditors (24,727) 34,739
Increase in deferred income 32,083 -
Cash generated from/(absorbed by) operations 93,830 (2,226)

23 Analysis of changes in net funds

The charity had no material debt during the year.