Charity Registration No. SCO15199 (Scotland) SHETLAND WOMENSAID SCIO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 THE A9 PARTNERSHIP LIMITED Charterad Accountants 47 Commercial Road Lerw•Gk Shetland ZE1 ONJ
SHETLAND WOMENS AID SCIO CONTENTS Page Trustees, Annual report statem8nl of trustees, annual responsibilities Independent audttorfs report 10-13 Statement of flnanclal actlvrtles 14 8alanc8 8hoet 15 Statement of cash flow8 18 Notes to the financlal statements 17-28
SHETLAND WOMENSAID SCIO LEGAL AND ADMINISTRATIVE INFORMATION Trustee8 Charlty numb•r (Scotland) SC015199 PrfnGlpal addre St Olaf Street Lerwick ShetiarKI Audltor The A9 Partnership Limlted 47 Commerclal Road Lerwick Shetland Isl88 ZE1 ONJ Bankor• Bank of Scotland 117 Commercial Streel Lery¥ick ZEI ODN 8ollcltor¥ Brodies LLP 15 Atholl Crescent Edlnburgh EH3 8HA
SHETLAND WOMENS AID SCIO CHAIR'S REPORT 2024-25 FOR THE YEAR ENDED 31 MARCH 2025 2024125 has demonstrated that the services whidi we provide through Shetland Women's Aid corrtinue to play a vltal role In supporting women in Shetland. The refuge has been busy. with women using it throughout the year. The numbers of women seen by the adult team is up this year, to 271. and 87 children and young people being in service. Of those, the adult team has been able to close 248 cases and 73 children and young people have completed their term in service. Of those who have used the service, 720A report that they are rK)w living free from abuse, which is a credit to our staffs hard work and commitm8nt. This year, the averaga length of service for women was almost four rnonths, and for th8 CYP, it was Just over thr88 months. The Board has continued to meet online throughout the year, arKI we continue to be very grateful to the Board members who live outside Shetland for their significant contributions to vih)men's Aid's govemance. We finished this year with a faCe-tfac8 away day at the end of March, held in Busta House. It was facilitated by who helped staff and Truslees identify areas which they wanted to improve. Shirfey subsequently followed LJP with Trustees onllne in order lo develop some of Ihe ideas and help Trustees take them forward. It also gave the Trustees who had been unable to attend the Away Day a chance to get up to speed. Both staff and Trustees plan to take th88e ideas forward and develop them during 2025r26. We have continued to develop our survivor-led creative project, Meander, togelher with local theatre practitioner and our sister organlsatlon, the Compass Centre. The project started in 2023124 and Invites the eawa k in our shoes" The group have written a series of 16 pieces based on their true experiences of gender-based violence in Shetland. The audio for the pleces has been recorded, and most of the accompanying vldeos have now been Itlmed. The project alms to raise awareness of the effects of Ilving wth abuse In a small community. We plan that the projeci will culminate in a public exhibition of the videos with accompanying artwork. Participants have found the creative process incredibly therapeutic as they move forward in their healing journey, saying, 'we want to be the people in our community that we wish we had.. They hav8 been supported by our Prevention Education and Community Outreach practitioner. Our aim is to have the project raady for public viewing throughout the 16 Days of Activism 2025. our Manager, continues to focus on applying for funding, whllst the funding landscape becomes incrp.asingly difficult. This year Laura has be from Iraining and coaching targeted at Includ'ng self-care to asslst In managing an Impossible workload. and the wider organlsatlon have benefilted and thrived as 8 result ol this. The departure of our co-ordinator of the Shedand vAlYP partnershlp at the end of March 24 led to changes in how the work relating to Ihe Shetland Violence Against N)men Children and Young Peoples Partnership (SVAWCYPP}, with some of the staff team picking up additional hours to cover the work. Unfortunately, the statistics •aemon3trate the number of women and children and young people needirg Women's Ald's help has increased this year. Meanwhile, the remarkable women in the staff team, working erth full or part- time, are continuing to do all that they can to ensure that survivors ar8 safe, supported and more able to move on to a life without abuse. We have identified a potential solution to housing our staff team under one roof and eontinue to explore thls optlon. This year our B08rd has remained 6table with no Truslee8 leaving or joining. Further recruitment is planned for 2025126. 1 am very grateful to all our Trustees for their invaluable contributions. Without the volunta commitment e organisation could not funclion. We are sad to lose from our d we wish them well as they take new Irections In Meanwhile, we have been pleased to welcome who started work as an IDAA at the end of March 2024 and has quickly become a valued member of the team. All the staff and trustees alike have a strong feminisl ethos, wlth the wellbeing of women and children in our community at the heart of all we do. Shetland Women's Aid continues to work to the three-stage trauma recovery model, which helps survivors towards a full r8covery from domestic abuse and gender-based vio18nc8. Everyone who comes to the servic8 is tr88ted as an individual al their point of need. We work in a persoTrcentred, trauma-infomed specialist way with our service users. Our over-archlng alm is to end domestic abuse and other gender-based violence in our community. Vve support women, children, and young people in their right to choose to live free from the threat of abuse or coercion. INe believe in achieving greater gender equalty. seek to intervene eady and effectively to prevent abuse and maximise the safety and wellbeing of women, children, and young people. We encourage services and our wider community to challenge perpetrators. behaviours and to speak out against violence against women aThJ children.
SHETLAND WOMENSAID SCIO CHAIR'S REPORT 2024-25 (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Finally, I would Ilke to express our gratihjde to our partners. lunders, and those fundraising or donating to the work of Shetland Women's Aid. Fundralslng Is a contlnuous challenge, and we rely heavlly on the support of the Shetland community as we continue to respond to high-risk situations, relieving the negative impact of domestic abuse and gender-based violence and promoting understanding by providing high-quality, liftrchanging senrfices.
SHETLAND WOMENS AID SCIO TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Twstees 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 st8tements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charllles Accounts {Srx)Uandl Regulations 2006 (as amended) and "Accountlng and Reporting by Charlts'es- Statemenl of Recommended Practlce applicable to charities preparing their accounts in accordance WTth the Financial Reporting Stsndard 8ppIic8ble in the UK and Republic of Ireland (FRS 102). (effective 1 January 2019). ObJectlv88 and actlvltles The organisation is established for charitable purposes only and, as set out in the constitution the oblectives are.. 1. to advance and continue to work towards ending domestic abuse and other Gander Based Violence In our community. 2. to advance and protect women, children 2nd young people's rights. 3. lo promote and prolect the vlews of women, chlldren and young people who have experienced domestic abuse and other Gender Based Violence. 4. to relieve the negative impoct domestic abuse and other Gender Based VKJlence h88 on women, children and young people's lives. We empower women to shape their own futures and advocates for equal opportunities in society. Through multi- agency collaboration with statutory bodies and other partners, we ensure a coordinated, holistic rasponsa lo the needs of women and children 8ffected by domestic abuse and g8nder-b8s8d violence. We also provide education and ralse awareness across Shet18nd io prevent gender-based violence, deliverlng preventlon programs in schools and the wider community. Slgnlflcance of Voluntsers Shetland Women's Aid is a SCIO registered with the SSSC. Care Inspectorate and OSCR. The Trustees, role, as volunteers, is to support the service manager and help shape the charity's strategic direction and over8ee the good governanc8 of the organisation. They ensure our charity is carrying out its purpose for the public benefit, comply wlth our charity's governlng document and the law, act In our charlty's best Interests, manasE our charity's resour$ responsibly. act with reasonable care and sklll, and they ensure our charity is accountsble.
SHETLAND WOMENS AID SCIO TRUSTEES. ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance In this financial year, the organisation continued to proifjde specialist support to women and children in Shetland experiencing domestic abuse. Below is a snapshot of women. children and young people we have supported during this tlme.. On Monday 313t March 2025, w8 had 93 active cases in the women's 8ervice, out of those.. 7 wer8 waiting for or undergolng a588ssment, 19 were supported by IDAA, 26 women w8r8 in support service, 27 were In therapy, 14 women were in trauma recovery and 86 were on the {9Vo increase on last year) On the same day, thére were 21 children and young people being supported by our CYP team.. 2 were waltlng for or undergoing assessment. 12 children were in support SeICe, 7 were in therapy, 35 chlldren and young people were on the {250A increase on last year) Belween April 2024 and March 2025. Shétland Women's Ald recelved 147 referrals to the women's sarvlce and 50 into CYP service. In total. we supported 271 women and 87 CYP this year. We closed 248 women's and 73 CYP cases duiing that year. This year, the average length of seNice for women was almost four months, and for the CYP, it was just over three months. The refuge had 2 women living there over the year. INe were advocates for 34 women in the IDAA service. 72% of women stated that they were now living free from abuse or the threat of abuse over the year. Noiable Actlvltlos Meander Is our survlvor-18d creative project with local theatre practitioner Stephenie Georgia, In collaboration with the Compass Centre, whlch has been In development and early production In 2023124. Invitlng the public to "t8ke a walk in our shoes., the group have wrltten a series of 16 pleces based on thelr true eXpericeS of gender-based violence in Shetland, The audio for the pieces have been recorded, and most of the accompanying videos have been filmed. The aim of the project is to raise awareness of the effects of living wilh abu8e in 8 8mall communlty, and the project will culminate in a public exhibition of the videos with accompanying artwork. Supported by our Prevention Education Coordinator and Communty Outr8ach Practitioner, participants h8v8 found the creative process incredibly therapeutic as they move forward in th8ir h8aling journey, saying 'we want to be the people in our communlty that we wish had" We aim lo have thls project runnlng Ihroughout the 16 Days ofAclivism 2025.
SHETLAND WOMENSAID SCIO TRUSTEES. ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Shetland Women's Ald- Hlghllghts of 2024125 Over the past year, Sheand Women's Aid has continued to deliver specialist, traum&infomied ServIS to women, children and young people affected by domestic abuse across Shetland. Despite significant pressures on staff capacity and funding uncertainty, the team has achieved remarkable prograss in service delfiiery, partn8r8hip worklng, prevents'on, and organisationel development Supportlng lknen 271 women engaged with our service over the year, with 147 new referrals and strong demand across all strands of work. Our Independent Domestic Abuse Advocacy (IDAA) team worked over 118 hours weekly. supporting between 70-76 women each quarter. Women reported significant improvements In safety, wellbelng, and resllience: by Q4. 74°h were Ilvlng free trom abuse, up from 88 % in Q3. Therapy and trauma recovery remalned In high demand. Three therapists and trainee counsellors supported 64-88 women per quarter, while piloting the development of a new Stage 213 traurna th8rapy group. SupporNng Children & Young People 87 children and young people were supported during the year, with 47 new referrals. Services included play therapy, creative counsdling, and one-towone support, with over 100 face-to-face sessions delivered each quarter. Outcomes were positive-. children showed improved emotional regulalion, strong8r relationships, and increased wellbeing, as evidenced by SDQ and YP-CORE measures. Prevention, Education & Community Engagement Prevention work reached thousands acros8 Shetland.. our social media content alone had 8 reach of ov8r 70,000 views in Q3. Delivered Gender-Based Violence Level 2 training to over 125 professionals during the year, wlth strong feedback on Increased confklence and knowledge. Launched innovative community engagement, including the fime to Talk toolkit. a Junior Craftivism Club, and a new TikTok account to reach younger audiences. Published the Shetland Women's SuNey, gathering re8pon8e8 from 58 women. with findings now infoming local equality, housing, transport and healthcare planning. MSP B8atric8 Mfishart cited the report in thé Scottish Parliamént on In18rnatlonal Vlt)men's Day. Organisational Development Secured continuation of government funding for 2025-26, ensuring stability amid wider sector underfunding. Held a staff and trustee Development Day on feminlst govemance at Busta House Hotel, resultlng In a 2025-27 strateglc action plan. Continued to embed a wellbeing culture through inltlatives like Mlnd Days, recognising the emotlonal demands of frontline domestic abuse work. Advocacy & Emerging Issues Continued to highlight urgent challenges in housing, legal aid, and child conlact, stressing the need for systemic reform to safeguard survivors. Progressed work to establish a Domestic Abuse Court Advocacy (DACA) service, with IDAAS now trained and 8UPPOrted by justice partners. In summary. 2024125 was a year of resilience and innovth'on for Shetland Women's Aid. Demand for services remains high, but the tèam has achieved substanllal Impact, supporting over 350 women and children. amplSfylng survivors, voices locally and nationally, and strenglhening Shetland's response to domestic abuse through partnership. prevention, and advocacy.
SHETLAND WOMENS AID SCIO TRUSTEES. ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal rèvlew The total incoming resources for the year were £623,744 against total resources expended for the year of £638,830. whlch left 8 defjut of £15,088. This Is down from last year where we had a detlcit of £28.554. A very good set of accounts, with the cost pressures of prior years softening and no concerns to note. As aays. priority remain8 locating addilional sour6 of funding to ensure contlnulty of service arKI a healthy reserves Position. As at 31 March 2025. unrestricted ftjnds were £137.749, whlch is slightly below where we aim lo be to comply th our flnance policy. Restricted funds were £77,248. Reserves pollcy The Trustees aim to increase unrestricted funds to ensure three months of operational costs plus redundancy. The Trustees consider that the level set wlll provide sufficient funds to respond to applications for grants and ensure that support and govemance costs are covered. It also enables Shetland Women's Aid to use charitable funds to best support the women erKI young people who use its services rather than holding substantial amounts in reserves. The reserves pollcy wtll be revlewed annually alongslde the budget settlng process, or sooner should there be slgnificant changes in funding or activity levels. Rlsk factors The Trustees have a risk management policy and In accordance with thal, have consldered the major risks to which Shetland Women's Aid is exposed. The Trustees, in conjunction wlth staff, review those risks and take necessary sleps to remove or mlnimise the exposure to those risk8. Shetland Women's Ald has a business plan which is revlewed and updated every three to tlvè years as requlred. This sets out whal we seek lo achieve over the coming year to meet the needs of Ihe service users efficiently and effectlvely. It also provides danty for Shetland Women's Aid, our partners and fundin9 organlsation8 of what resources need to be in place to achieve this and ensure the sust8inability of the organisation. Looklng Ahead Shetland Women's Aid enters 2025126 with a clear focus on strengthening our organisats'on and expanding our capacity to meet the continuing demand for our services. A key priority Is recruitment and governance. We will continue to grow and diversify our Board of Trustees, ensuring that we have the expertiBe, commitment, and lived experience to guide the organisalion through the next phase of development. This will support us in embeddin9 feminist governance and ensuring strong leadership for the future. We are also committed to building resilience in the Shetland violen Against Women, Children, and Young People (VAWCYP) Partnership by recruiting a dedicated VAWG Ctrordinator. This role will strengthen collaboration. support strategic dellvery. and ensure that Shetland contlnues to plsy a leadlng role In the local and national response to gendei-based vlolence. In the year ahead, we are excited to launch our Domestic Abuse Court Advocacy (DACAI service. complementing our IDAA provision and ensuring that women's voices are heard and respected within the justice system. This specialist service will provide suNvors with the advocacy, information, and reassurance they need to navigate complex legal processes. To support the ongoing delivery and sustainability of our services, and as Identified in our development day this year, we will also seek funding to recruit new staff, including an Office and Finance Manager, a Practice Manager, and a DACAIIDAA worker. These roles will provide vital capacity across op6rational leadership, service management, and frontline advocacy, ensuring we remain responsive to the needs of women. children, and young people across Shetland. Through these developments, we are investlng in the long-term strength and sustainatmlity of Shetland Women's Ald. Our future focus is clear: to build a resilient organisation. strengthen partnerships, and continue to deliver high-quality, specialist serViS that empower survivors and create a safer ShetlarKI for all.
SHETLAND WOMENS AID SCIO TRUSTEES. ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management The charity is governed by its constitution. As at 1 April 2017 the charity began to operate as a Scottish Charitable Incorporated Organisation (SCIO), approved by The Office of the Scottish Charity Regulator IOSCR). Shetland Women's Aid is a registered charfty and the governance of th8 charlty wlll take full actount of relevant legislation and the requirements of The Office of SGottish Charity Regulator (OSCR), who served during the year and up to the date of slgnature of the financial statements were.. Servlce Manager, is responslble for the day-to-day management of the charity. Under the SCIO structure the organisation consists of the Charity Trustees who are also the organisation's only members and comprise the organisation's board. Trustees are elected by the members and appointed to the board in accordance wilh th8 constitulion. Trustees are experlenced individuals who have a good understanding of what18 Involved in being a trustee of a charlty and the issues relevant to the work of Shetland Women's Aid. The Trustees receive no remuneration for the services probided. All strategic decisions affecting Shetland Women's Aid are undertaken by the Board of Trustee8. The Manager attends the meetings on behalf of the staff, linking Trustees and employees. The Board meets every 6 to 8 weeks during the financial year. Staff are welcome to attend rf they wish. The operallonal work of the charity is presently urKlertaken by 12 employees providing direct services to women and children. This includes day to day managemenl of the chariiy being by a full-time SeNice Manager.
SHETLAND WOMENSAID SCIO TRUSTEES. ANNUAL REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Relationshlps wlth Related Partles and Wlder Network Shetland Wjomen's Aid ISWAI is an independent charity affiliated wth Scottish Vth)men's ASd, whlch provides natial-level support for Its member organisations. Their servi$ include management and governance support, promoting good practi, and ensuring organisations are robust and sustainable. SWA staff and Trustees can 8ccess a variety of specialist training from Scottish Women's Aid, ensuring that our services align wrth national guidalines. Shetland Women's Aid's Service Manager, alongside the S8rvlce Manager of The Compas8 Centre (Shetland Rape Crisis). co-chaits the Shetland Violence Against Women, Children and Young People Partnership {SVAWCYP), leadiro local stralegy on gender-based violen. In addition. SWA lead on an inter-island partnership between Shetland, Orkney and Westem Isles to coordinate the VAWG partnerships in each ¥ea, monitonng funding and delivery of projecls aimed at reducing violence against women, children, 8nd young people in our island communities, shaping prdctice and polw beyond Shetland. Shetland Women's Ald Is a member of Voluntary Action Shetland, our third sector Snlerface, ensuring we remain connected with local organi8ations. We attend third sector forums, receiving regular communication r8garding local and national policles, projects. and training opportunities. We work closely with statutory 53encies and Partners across Shetland to embed the Safe & Together Model, strength8ning multi-agency responses to domestlc 2bLJse and other forms of gender-based violence across Shetland, for all vlctlms and thelr families. Shetland INomen's Aid meet monthly with the Procurator Fiscal, advocating for our service users with the purpose of improving outcomes for women and children who are in the court system due to domestic abuse and related crime. The truslees, annual report was approved by the Board of Trustee8. Dated: 14 October 2025
SHETLAND WOMENS AID SCIO STATEMENT OF TRUSTEES. ANNUAL RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees are responsible for preparing the Trustees, Annual Report and the fin8noal statements in accordan wtth 8pplicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practlce). The law applicable to charlties In England and Wales requires the Trustees to prepare flnandal slatements for each financial year which give a true and fair view of the state of affair5 of the charity and of the incomlng resources and applicatlon of resources of the charity for that year. In preparlng these financial statements, the Trustees are required to- select suitable accounting policies and then apply them consistenlly,. observe the methods and principles in the Charities SORP; make judgèments and estimates that ar8 reasonabl8 and prudent., state ether applica@ accounting standards have been followed. subject to any material departures disclosad and explalned in the financlal statements., and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation, The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the finanaal position of the charity and enable them to ensure that the financial statemen ts comply wfjth the Charitses Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of Ihe 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 Irregularltles.
SHETLAND WOMENS AID SCIO INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF SHETLAND WOMENS AID SCIO Opinlon We have audrted the financial statements of Shetland Vvomens Aid SCIO (the 'charity'l for the year ended 31 March 2025 which comprise the statement of financaal activits'es. the balance sheet. the statement of cash flows and notes to the financlal statements. Including slgnlficant accounting pollcles. The financlal 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 Sl8ndaKJ appliG8bl8 in the UK and Republic of Ireland (United Klngdom Generally Accepted Accounting Practice). In our opinion, the financi81 statements: glve a true and fair vlew of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resourcès, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practio: and have been prepared In accordance wlth the Charities Act 2011. Basls for oplnlon We conducted our audit In accordance with Intemats'onal Standards on Auditing (UK) (ISAS {UKI) and applicable law. Our responsibilities under those 8tandards are further described in the Auditorfs responsibilities for the audit ol the financlal slalements secllon of our report. We are independent of the charity in accordance with the ethic81 requlrements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our othèr ethical responslbiliti8s in accordance wlth these requlrements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financlal statements, we have concluded that the trustees, annual use of the golng concem basls of accounling in the preparation of the financial statements is approprlate. B8sed on the work we have porfomied, we have not identified any material uncertainlies relating to events or conditions that, individually or collectively, may cast significant doubt on the charty's ability to continue as a going concem for a period of at least Iwelve months from when the financial statements are authorised for Issue. Our responsibilities and the responsililities of the Trustees with respect to going Goncem are described in the relevant sections of this report. othor Informatlon The otheT information comprises the inforrnation included in the annual report other than the finarcial statements and our audito¢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 infomiats'on 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 inconsistenl with the financial statements or our knowledge obtalned In the course of the audlt. or otheIse appears to be malerially misstated. If we Identify such materlal Inconsistencies or apparent material misstatements, we are required lo deterrnine whether this gives rlse to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a rnaterial misstatement of this other infomation, we are required to report that fact. We h8V8 nothing io report in Ihis regard. Matters on which we are requlred to report by exceptlon We have nothing to report in respect of the following matters in relation to which the Charrties (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. the infomiation given in the financial statements is inconsistent in 8ny material respect wilh the trustees, annual report- or sufficient 8ccounting records have not be8n kept- or the financial statements are not in agreemant wrth the accounb'ng records; or we have not received all Ihe infomiation and explanations we require for our audit. 10-
SHETLAND WOMENS AID SCIO INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHETLAND WOMENS AID SCIO Responslbilities of Trusteos As explained more fijlly in the statement of trustees, annual responsibilities, Ihe Trustees are responsible for the preparation of the fjnancial statements and for being satIsfd that they give a true and fair view. and for such internal control as the Trustees deterrnlne Is necessary to enable the preparallon of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Truslees are responsible for assessing the charity's ability to continue as a going concern, di3closng, as applicable, matter8 related to going concern and using the going concern basis of accounting unles8 th& Trustees either intend to cease operations, or have no realistic alternative but to do so. AudIt0S responslbllltles for the audlt of the financlal ststsrnonts We h8ve been appointed as auditor under section 144 of the chan'e3 Act 2011 and report in accordanc8 with lh8 Acl and relevant regulallons made or having effect th8reund8r. Our objectives are to obtain reasonable assuranca about whéther the financial statements as a whole are free from material misstatement, wheth8r due to fraud or error. and to issue an auditor's report that Includes our opinlon. Reasonable assurance Is a hlgh l&vel of assurance but Is not a guarantee that an audit conducted in accordan with ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or error and are considered material rf, individually or in the aggregate. they could rea80nably be expected to influenca the economic decisions of users tsken on the basis of these financial Statements. 11
SHETLAND WOMENS AID SCIO INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHETLAND WOMENS AID SCIO Irregularities, including fraud, are instances of non-eompliance with laws and regulations. We design procedures in line with our responsibilits'es, outlined above, to detect material misstatements in respect of irregularities, Induding fraud. The extent to with our procedures are capable of detecting irregularities, including fraud, is detalled below: 8ased on our understandlng of the charity and its operating activities. we identified that the principal risks of non- compliance with laws and regulations related to UK tax legislation, pensions legislation, employment regulation and health and safety regulation and we considered the extent to which norFcompliance might have a material effect on the financ4al statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as SORP FRS 102. We èvaluated managements, incentives and opportunities for fraudulent manlpulatlon of the financial stat8rnents (Including the risk of override of controls) and detennlned that the principal risks were related to posting manual journal entries lo manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates. Our audit procedures wèr8 deslgned to respond to those id8ntffied risks, including non-compliance with laws and regulations {irr8gularlties) and fraud that are mat8rial to the financial statements. Out audit procedures Included, but were not limlted to.. Discusslons with management on their polioes and procedures regarding compllance laws and regulations,. Communicating identified laws and regulations throughout out engagement team and ramaining alert to any indications of non-compliance throughout our audit., Considering the risk of acts by the charty whlch weré contrary io appllcable law8 and regul8tlons, Includlng traud,. and Reviewing legal fees incurred in the year for Indications of non-compliance or lituation. Our audtt procedure8 in relation to fraud included, bul were not limited to.. Making enquirles of management on whether they had knowledg8 of any actual, suspected or alleged fraud: Galnlng an understanding of the intemal cortroSs establlshed to mltigate rlsks related to fraud; and Addressing the rlsks of fraud through management oveirlde of controls by performing joumal entry testlng. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularrties, in¢luding those leading to a material misstatement in the financial statements or non-compliance wth regulation. This rfsk increases the more that compllance with a law or regulation is removed from the events and transactlons reflected in the financial statements, as we Mll be less likely to becom8 aware of instances of noTrcompllance. The rlsk Is also greater regarding Irregularltles occurilng due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion. ornission or misrepiesentation. A further description of our responsibilities is available on the Financia5 Reporting Council's website at.. https.'Il www.frc.org.uklauditorsresponsibilities. This description forms part of our auditols report. Use of our report This report Is made solaly to the charlty's trustees, as a body. in accordan wlth Part 4 of Ihe Charities (Accounts and Reports) Regulation5 2008. Our audit work has been undertaken so that we might state to th8 charity's trustees those matters we are required to state to them in an 8uditor's report and for other purpose. To the fullest extent permitted by law, w8 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 h8v& formed. 12-
SHETLAND WOMENSAID SCIO INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHETLAND WOMENS AID SCIO The A9 Partnership Limited Chartered Accountsnts ststutory Auditor 47 Commercial Road Lerivrck Shetland Isles ZE1 ONJ The A9 Partnership Limited is eligible for appointment as auditor of the charty by virtua of Its eligibility for appolntment as audltor of a company under section 1212 of the Companles Act 2006. 13-
SHETLAND WOMENSAID SCIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestrfctsd Restrfcted funds funds Total 2025 Total 2024 Notes Income and endowments from: Donations and legacies Charitable activities Investments Other income 12,119 12,119 609,266 2,079 280 24,231 630,837 1,427 954 609,266 2,079 280 Totsl Incorne 14,478 609,288 623,744 657,449 Exp•ndlture on: Charitable activities 2,231 636,599 638,830 688,003 Net Incomlnglloutgolng) resources before tran8fer8 12,247 {27,333) (15,088> (28,554) Gross transfers between funds {26,973) 28,973 Net oxpendlture for the yearl Net movoment In funds (14,726) (360) (15,086) (28,554) Fund balances at 1 Aprfl 2024 191,875 77,808 269,283 297,835 Fund balances at 31 March 2026 176,949 77,248 254.197 269,281 The statement of financi81 activities includes all gains and losses recognised in the year. All Iorne and 8XP8nditure derive from continuing activities. 14-
SHETLAND WOMENS AID SCIO BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Current assets Debtors Cash at bank and ir) hand 12 88,295 88,526 13 14,777 178.344 6,889 193.573 193,121 200.482 Credltors: amounts falllng du• wlthln one year 14 (25,219) (19,707) Net curr8nl assets 167,902 180,755 Total as*•t• less ¢urr•nt Ilabllltles 254,197 289,281 Income fund8 Restricted fund8 Unrestricted funds General unrestricted fund3 Revaluation reserve 77,248 77,606 137,749 39,200 152,475 39.200 176,949 191,675 254,197 269,281 The financial slatemenls were approved by the Trustees on 14 October 2025 15-
SHETLAND WOMENS AID SCIO STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Ca8h flows from operatlng activities Cash ab80rbed by operations 18 {17,310) (65,824) Investing actlvltles Investment income received 2.079 1.427 Nat cash generated frorn Invostlng actlvltleB 2,079 1,427 Nat cash g•n•rntod from financlng actlvltla8 Not decraa8• In cash and cash oqulvalents 115,231) (84,397) Cash and cash equivalents at beginning of year 193,573 257,969 Cash and cash equlvalonts at end of year 178,344 193,573 18-
SHETLAND WOMENS AID SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charity infomiatlon Shetland Womens Aid SCIO is a charitable organisation registered wilh OSCR. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's constitution, the Chwities and Tru8tee Investment (Scotlandl Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended), FRS 102 'The FinancAal Reporting Standard applicable in the UK and Republic of Ireland" ('FRS 102°) and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charrties preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102). (effeGtive 1 January 2019). The tharlty is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in slerling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been ppared under the historlcal cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concern The Organisation's future activities are reliant on the continued financial support of the Shetland Charllable Trust. Shetland Island's Council, the Scottish Govemment and Lottery based funding howev8r no material uncertainties cast signiflcant doubt about the ability of the charity to continue as a going concem h8ve been identified by tho Trustees. As 8 regult, they have adopted the going concem basis of accounting. 1.3 Charltable funds Unrestrided funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to speciflc condltlons by donors or grantors as to how they may be u3&d. The purposes and uses of the restricted funds are set out in Ihe notes to the financial statements. 1.4 Incom• Income is recognised when the chartty is legally entitled to it after any perforrnan conditions have been met, the amounts can be measured reliably, arKI it is probable that income will be received. Volunlary income is received by way of grants, donations and gifts and is included in full in the Statemenl of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of 8 specific performance by the charity, are recognised when the charity becomes unconditionally entided to the grant. Donated services and facilities are induded at the value to the charity Ythere this can be quanlified. The value of services provided by volunteers has not been induded in these accounls. Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity eams the right to consideration by its performance. 17-
SHETLAND WOMENS AID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcle5 {Contlnuod 1.5 Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT whith cannot be recover8d and is reported as part of tha expenditura to which tt relates, Charftable expendlture comprlses those costs incurred by the charity in the delivery of Its activitles and servlce5 for the beneficlarles. Governance costs include the costs associated with meets'ng the constitutlonal and statutory requirements of the charity. Creditors and provlslons are recognlsed when the charlty has 8 pr&8ent obligatlon resultlng 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 provision8 are normally recognised at their settlemnt amount after allowing for any discounts due. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost. No singl8 purchase with a cost below £2,000 18 capitalised. Depreciation is recognised so as to write off the cost or valuation of assets less their residual value8 over their useful lives on the following bases: Heritable property Fixture8 and fittings 50 years 10 years The galn or loss arlslng on the disposal of an asset Is determlned as the dlfference befvrfeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial actlvltles. 1.7 Impalrnient of flxed assets At each reporting end date, the charity revi8W8 the carrying amounts of Its tanglble assets to determlne whether Ihere Is any Indicatlon that those assets have suffered an Impairment loss. If any such IndatIon exists. the recoverable amount of the asset is eslimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equlvalents Cash at bank and in hand is held to meet the short-temi cash cornmitments as they fall due rather than for any investment purposes. 1.9 Flnanclal Instruments The charlty has elected to apply the provisions of Section 11 'Baslc Flnanclal Instruments. and Sectlon 12 'Other Financlal Instruments Issues, of FRS 102 to all of its finan¢i81 instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the conlractual provisions of the instrument. Flnanclal assets and liabilities are oftset. with the net arnounts presented in the financial statements, when there is a legally enforttable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 18-
SHETLAND WOMENS AID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) Baslc flnanclal assets Basic finanoal assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequenlly carried at amortised cost using the effective interest method unless the arrangement constitLrtes a financing transactr'on. where the Iransaction is measured 8t the present value of the future recelpts dlscounted at a market rate of Interest. Financial ass8ts classifled as recelvable wlthin one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transactlon ptlce unless Ihe arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of Ihe future payments discounted at a market rate of interest. Financial liabilities da881rd as payable wthin one year are not amortised. Debt instruments we subsequenlly carried at amortised cost. using the effectlve interest raté method. Trade creditors are obligations to pay for goods or seiceS that have been acquired in the ordinary course of operations from suppliers. AmoLJnts payable are classified as Current liabilitie8 if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognltlon of flnanclal Ilabiliti•8 Financial liabilities are derecognised when the charity's contractLk31 obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's seniices are received. Termination benefils are recognised immedlately as an expense when the charity Is demonstrably commltted to temiinate the employment of an employee or to provide temiination benefrts. 1.11 Retlrement beneflts Payments to defined contribution rekn'rément benefft schemes are charged as an expense as they fall due. Crftlcal accounting estlmates and Judgoments In the application of the charity's accounting policies, the Trustaes are required to make judgeMlt8, estimates and assumptions about the carrying amount of assets and liabilrties that are not readily apparent from other sources. The estimates and associated assumptlons are based on historical experien and other factors that ale considered to be relevant. Actual results rnay differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the pgriod in which the estimatè is revised where the revision affects only that period, or in the penod of the revision and future periods where the revision affects both current and future perlods. 19-
SHETLAND WOMENS AID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incom• from donatlons and l•gacles Unrestrlcted Unrestrlcled funds funds 2025 2024 Donations and gifts 12,119 24,231 Incorne from InveBtment• Unrnstrlcted Unr•8trlcted fund8 fund8 2026 2024 Interest receivable 2,079 1,427 -20-
SHETLAND WOMENSAID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other Incomg Unrestrktod Unrestrlcted fund8 funds 2025 2024 Room hire income Mlscellaneou8 Income 280 260 894 280 954 -22-
SHETLAND WOMENSAID SCIO NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable actlvltias Charitablo Refuge Activltles Expenses 2025 2025 Totsl 2025 Charitable Refuge Actlvltles Expenses 2024 2024 Total 2024 staff c08t8 Depreciation and impaimient Slationery, advertising and postages Travel and training Volunteer and worker expenses Rent Heat, light and water Telephone and internet Cleaning, repair8 and maintenance Misce118neous IT cost8 Events and groups costs Covid related costs Dlsbursements Insurance Bank charges 394,968 394.968 425,364 425,364 2.231 2,231 2,231 2,231 1,471 11,356 1,471 11,356 1,943 19,886 1,943 19,886 3,611 14,888 6,091 9,034 3,611 21,974 7,151 9,034 4,385 13,335 5,381 10,027 4,385 19,731 6,849 10,027 7,086 1,060 6,396 1,468 2.183 954 575 3,137 575 9.804 3,412 3,327 1,129 6,739 1,129 7,396 9,804 7,396 13,884 13,884 15,063 967 42,362 962 95 15,063 31,940 1,747 95 31.940 1.747 42,362 962 95 503.303 9.675 512,978 552,809 12,320 565,129 Share of support costs (see nole 10) Share of governance costs (see note 10) 103.506 103,506 98,382 98,382 22.346 22,346 22,492 22,492 629.155 9,675 638,830 673,683 12,320 686,003 Analysls by fund Unrestricted funds Restricted fvnds 2,231 626.924 2.231 636,599 2,231 671,452 2,231 683,772 9,675 12,320 629,155 9,675 638,830 673,683 12,320 686,003 Expendlture that has been incurred but not accounted for via restricted grant funding is covered by the charity's own unrestricted funds. As such the transfers from the unrestricted to the restricted fvnd relate to these expense8 in their entirety. -23-
SHETLAND WOMENS AID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement In funds 2025 2024 The net movement in funds is stated after chargingl(crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets 5,400 2,231 5,400 2,231 Trustees None of the Trustees (or any persons connected wlth them) recelved any remuneratlon or benefits from the charity during the year (2024.. 0). No trustees were reimbursed for expenses during the year (2024.. £335 to 1 trustee). 10 Governance and Support cost8 8upport Govornance C08ts costs 2026 2024 staff cost8 Supervlslon and adrnlnistratlon 98,473 7,033 96,473 7,033 91,795 e,587 Audll fees Accountancy Legal and professional Affillations and Registrations of Care 5,400 5,287 4,604 7.055 5,400 5,287 4,604 7,055 5,400 5,130 4,877 7,085 103,508 22,348 125,852 120,874 Analysed between Charitable activities 103,506 22,346 125,852 120,874 11 Employees The average monthly number of employees during the year was.. 2025 Numbor 2024 Numbor 13 15 -24-
SHETLAND WOMENS AID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees {Contlnued) Employment costs 2026 2024 Wages and salaries Social security costs Other pension costs 401,229 34,766 54,184 425,190 35,380 54,971 490,179 515,541 -25-
SHETLAND WOMENSAID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Ernployees (Contlnued) Support staff 2026 2024 Iplages and salaries Social security costs Other pension costs 77,009 8,019 11,H5 73,250 7,640 10,905 96,473 91,795 There were no employees wh08e annual remuneration was more than £60,000. 12 Tanglblo flxed a88ets Herltabl• Flxturm and property fltungs Total Cost or valuatlon At 1 Aprll 2024 111.552 2,189 113,741 At 31 March 2025 111,552 2,189 113,741 Depreclatlon and Impalrment At 1 April 2024 Depreciation charged In Ihe year 23,026 2,231 2,189 25,215 2,231 Al 31 March 2025 25,257 2.189 27,446 Carrylng amount At 31 March 2025 86,295 86,295 At 31 March 2024 88.526 88,526 Heritable properties used as the charity office have been accounted for using the cost model. The carrying value of this property included within tangible fixed assets is £66,600 {2024 - £68,080). Land and buildings with 8 caryin9 amount of £68,600 (2024.. £68,080) were rev81ued at 21st May 2019 by David Adamson & Partner6 Ltd, independent valuers not connected with th8 charity, on tha basis of market value. The valuation conforms to International Valuation Standards arvJ was based on recent market transactions on arm's length terms for similar properties. At 31 March 2025, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairmenl losses, their carryin9 amount would have been approximately £24,090 {2024 £25,250). Prior to 1 April 1994 grants relating to capital exp8nditure Vre matched agalnsl the cost.
SHETLAND WOMENSAID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Debtors 2026 2024 Amounts falllng due wlthln one year: Prepayments and accrued income 14,777 6,889 14 Crodltors: amounts falllng due wlthin one year 2025 2024 Other taxation 8nd soci818ecurity Trada creditors other creditors A¢¢ruals and daferred Income 7,583 4,432 7,100 6.104 11,047 1,511 1,341 5,808 25,219 19,707 15 Retlrement benefft s¢hem68 2025 2024 Deflned contrlbutlon Schemes Charg8 to profit or loss in respect of defined contribub'on schemes 54,184 54,971 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the schem8 ar8 held separately from those of the charity in an independently adminislered fund. Defined contributions induded in the SOFA relate entirely to restricted funds. 16 Analysls of not assats between funds Unreslricted Restrlcted funds funds Totsl 2026 Total 2024 Fund balances al 31 March 2025 are represented by.. Tangible assets Current assetsl(liabilities) 86,295 (9.047) 86,295 167,902 88,526 180,756 176,949 176,949 77.248 254,197 269,282 Restricted Fund - funding recelved specifically for Chlldran's work expenditure and other funding received towards the provision of other specific seNicas of the charity. Unrestricted Fund - available to spend on any purposes of the charity. -27-
SHETLAND WOMENSAID SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Relatsd party transactions Remuneration of key management personnel The remuneratlon of key managernent personnel was as follows. 2026 2024 Aggreg81e compensation 98.473 91,798 Transactlons wllh related partles During the year the charity entered into the following transactions with related partles: None12024: none) 18 Cash absorbed by oporatlon8 2026 2024 Deficit for Ihe year {15,086) <28,554) AdJu8tmants for: Investment income recognised in statement of financial 8Ctivities DepreGiation and impairment of tangible fixed assets (2,079) 2,231 (1,427) 2,231 Movements In worklng capltal: (Increase)Idecrease in debtor8 Increasel(decr8ase) In credltors (7.888) 5.512 10,908 148,982) Cagh absorbed by 0ratIonS (17.310) (65,824) 19 Analygls of changes In not funds The charity had no material debt during the year. 20 NonudIt 6ervlcg5 provkled by auditOT In common with marsy businesses of our sLze and nature we use our auditor to assist with the preparation of the financial statements. -28-
SHETLAND WOMENSAID SCIO MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 The followlng pages do not fomi part of the statutory flnanclal gtatarnents whlch are the ¥ubJect of th• audltorf8 report. -29-
SHETLAND WOMENS AID SCIO UNAUDITED DETAILED STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 INCOMING RESOURCES Donations and Legacles Donations and gifts RSM UK donatlon 12,119 10,611 13,620 12,119 24,231 Incom¢ from Charltable Actlvltles SIC Houslng sic- cyp The National Lottery Community Fund Scottish Govemment Grants Scottish Govemment Grants - DES Shetland Charltable Trust Refuge rent LeThvick Community Council Grant ADP Funding (NHS) Foundation Scotland income BBC Children in n88d Children in need Big Sky SafeDeposits Scotland Safelives Circle Fund Meander project Scottish Vvomens Aid Grants VAS grant income The Robertson Trust The Robertson Tnjst Plus 70,347 8,744 86,450 191,281 45,304 105,100 400 2,000 70,347 ,744 65,145 191,281 57,328 102,500 2,705 40,000 7,500 15,000 5,000 2,000 4,000 200 46,MO 5,000 38,000 8,000 42,287 5,000 36,000 609,266 830,837 Other Ineomlng Resources UF Other interest receivable operating Room hire Mlscellaneous income 2,079 280 1,427 260 694 2,359 2,381 TOTALINCOMING RESOURCES 823,744 657,449
SHETLAND WOMENS AID SCIO UNAUDITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 OUTGOING RESOURCES Charltable Expendlture Depreciation RF CA1- Vvages and salarles RF CA1- Social security costs RF CA1- Staff pens costs defined contrlbutlon Lrfe Assurance costs Stationèry, advertising and postages Travel and training Volunteer expens85 Staff expenses Recruitrnent costs Rent Heat, light and water Telephone and internet costs Cleaning, repairs and maintenance rr cost8 (OASIS) rr costs Groupwork Activity costg Community Outreach Covld costs- office SafeLives Nahvest Clrcle di8bur88ment Scottish Government DES fundin9 disbursement Insurance Bank charges Supervision arKI admlnlstratlon Support staff salaries Support staff soaal security costs Support staff penslon costs deflned contrlbution Affiliations and Registratlons of Care Accountancy fees Legal and Professional fees Refuge rent Refuge heat, light and water Refuge repairs and maintenance Refvge rni8cellaneou8 2,231 324,220 28,747 42,739 1.262 1,471 11,356 401 2,402 808 14,888 6,091 9,034 2,183 3,566 6,238 2,474 10,911 499 2,231 351,940 27,740 44,066 1,618 1,943 19,886 40 3,383 13,335 5,381 10,027 3,412 3,384 4,012 1,307 13,181 575 967 1,453 40,909 962 95 6,587 73,250 7.640 10,905 7,085 10,530 4,877 6,396 1,468 3,327 1,129 3,026 28,914 1,747 95 7,033 77,009 8,019 11,445 7,056 10,688 4,602 7,086 1,060 954 575 TOTAL OUTGOING RE80URCE8 638,830 686,003 NET MOVEMENT IN FUNDS 15,086 28,554 31