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-t￿fac8 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 vAl￿YP 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 Se￿ICe,
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 eXperi￿ceS 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, She￿and Women's Aid has continued to deliver specialist, traum&infomied ServI￿S 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 a￿ays.
priority remain8 locating addilional sour￿6 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 serVi￿S 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
nati￿al-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 othe￿Ise 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 satIsf￿d 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.
AudIt0￿S 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 I￿orne 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 p￿pared 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 Ind￿atIon
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 da881r￿d 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 se￿iceS 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 judgeM￿lt8,
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 V￿re 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 0￿ratIonS
(17.310)
(65,824)
19 Analygls of changes In not funds
The charity had no material debt during the year.
20 Non￿udIt 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