Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-~~ 4669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
CONTENTS
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|Reference|and|administrative|details|of the|Charity,|its|Trustees|and|advisers|1|
|Trustees’|report|2|-|6|
|Independent|examiner's|report|7|-|8|
|Statement|of|financial|activities|9|
|Balance|sheet|10|
|Notes|to|the|financial|statements|11|-|22|
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Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Company registered number CS006626 Charity registered number $C019173
Independent Examiner AAB Audit & Accountancy Limited 133 Finnieston Street Glasgow G3 8HB
Pe
Page 1
Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-4~~ 669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
TRUSTEES' REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2025
The Trustees of Cumbernauld and District Women's Aid SCIO present their report with the financial statements of the charity for the year ended 30 September 2025. The charity is a registered Scottish Charity No. SC019173 and is limited by guarantee ~~.~~ The Annual report serves the purposes of both a Trustees' report and a directors’ report under company law ~~.~~ The charity is registered as a Scottish Charitable Incorporated Organisation (SCIO) and converted officially on 07 December 2023. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Objectives and activities
a ~~.~~ Principal Activities
The principal activity of the charity in the year under review was that of providing a temporary refuge for women and children and offering advice, information and counselling to women and children who are victims of domestic abuse ~~.~~ Cumbernauld and District Women's Aid SCIO's mission is to advocate for abused women and children and to ensure their safety by working locally and nationally to:
-
° Offer support and a place of safety to abused women and children by providing refuges and other services ~~.~~
-
° Empower women affected by domestic violence to determine their own futures ~~.~~ ° Recognise and meet the needs of children affected by domestic violence . Promote policies and practices to prevent domestic violence ~~.~~ ° Raise awareness of the extent and impact of domestic violence in society ~~.~~
b ~~.~~ The Board of Trustees
There are currently 7 Trustees serving on the Board which is in line with its governance requirements ~~.~~
Page 2
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Objectives and activities (continued)
c. Service Delivery
Cumbernauld and District Women’s Aid SCIO provides specialist domestic abuse services to women, children and young people who have experienced domestic abuse, who are at risk of experiencing domestic abuse, or are seeking to escape this situation. We recognise the complex issues that further exacerbate their needs — lack of access to public funds, alcohol and drug dependencies, mental health, poverty, disability, and socioeconomic disadvantage (this list is not exhaustive). The organisation's purpose is to provide person-centred holistic services, underpinned by a feminist/gendered analysis of domestic abuse. The core hours are 9am to 4.30 pm Monday to Friday and out of hours support is provided to the women who live in our refuges.
A new manager appointment in October 2023 did not work out due to personal reasons and left in December 2023 prior to completing her probationary period. This, coupled with the Board’s decision to seek approval to wind up the organisation, has meant that services continued to be managed during 2024-25 by the two Interim Managers who had been in place since September 2022. One of those appointed moved on in December 2024 and the trustees contracted with a replacement Interim Executive to deliver its agenda for the remainder of the year. This arrangement has provided continuity to service delivery and to staff management whilst progressing with the application for consent to dissolve and the subsequent winding up of its affairs.
The organisation has been able to meet most of its targets for this year, and the team continued to support vulnerable women and children both in our refuges and in the community. The service continues to operate from a central office in Cumbernauld and provides support for women and children from the surrounding areas. Women can self-refer as well as being referred by partner agencies. Support includes both refuge support as well as outreach support and women who cannot be offered a refuge place immediately continue to be offered ongoing support by our Intake Team, which can be by telephone or in person The organisation is a partner in the Violence Against Women Strategic and Operational Groups, we participate in the MARAC (Multi Agency Risk Assessment Conference) and are involved in the MARAC review group; the Disclosure Scheme for domestic abuse in Scotland and MATAC (Multi-Agency Task Assessment Conference). As a registered housing support service, we are regulated by the Care Inspectorate and as a Charity by OSCR. All support staff either have or are working towards the relevant qualifications required by the SSSC.
d. Refuge Provision
With support from our partners at Sanctuary (Scotland) Housing our Housing Support Service continued in to provide 11 refuges, one of which is owned. These are all single occupancy to ensure the safety, security and privacy of all our service users. Steps continue to be taken to reduce voids by actively managing the procedures for turning round properties when an occupant moves out. This continues to be supported by funding received from the Scottish Government 100 Days grant administered by Scottish Women’s Aid. The 3-year funding commenced in October 2021 and was aimed at reducing refuge waiting lists. In the current year it has mainly been used on the record keeping and administrative procedures of our facilities management function.
e. Children and Young People's Service
Given the nature of the service, it is more effective to offer support in the mornings. Support is provided to children and young people both those who were living in refuge and through local primary and secondary schools. Support continues to be offered on a one-to-one basis and staff work with children and young people to help them better understand and cope with their experiences of abuse. Our Children and Young People’s service is underpinned by the principles and process set out in the Getting it Right for Every Child (GIRFEC) framework.
This service continued to be funded by the National Community Lottery Fund during 2024 with the final payment being received in July 2024. The service drew to a close by the end of the calendar year, in line with the end of the funding award period.
Page 3
Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-4~~ 669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
TRUSTEES’ REPORT (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Objectives and activities (continued)
f ~~.~~ Women’s Support Service
This service is funded by the Scottish Government’s Delivering Equally Safe (DES) Fund. Throughout 2024 ~~-~~ 25 there were 5 staff, 3 full-time support workers and 2 par ~~t-~~ time intake workers .
g ~~.~~ Staff Development and Support
This continues to be a priority for the organisation. All staff receive regular one to one support from a manager ~~.~~ Case management is undertaken, carried out, and monitoring and evaluation creates opportunity for our service users to provide feedback and service development suggestions ~~.~~ Group staff development sessions are in place, including joint ones with the Directors ~~.~~ The Oasis programme is embedded and continued to manage cases ~~.~~ All staff continue to receive training in its use ~~.~~ A detailed induction process is in place for new staff which ensures that the service meets the requirements of the Care Inspectorate ~~.~~ Considerable support continued to be received from The Scottish Women’s Aid during this time of change ~~.~~
h ~~.~~ Finances
The organisations restricted funding comes from:
Scottish Government Delivering Equally Safe ~~-~~ funding the Women's Support Service including the Intake Service ~~.~~
National Lottery Community Fund ~~-~~ funding the Children and Young People's Service ~~.~~
Scottish Government ~~-~~ SWA 100 Days fund, supporting infrastructure and systems development aimed at reducing waiting lists ~~.~~
We are enormously grateful to every single person for any input they may have had ~~.~~ There is detailed monitoring of income and expenditure, and this allows the Trustees to receive regular accurate financial reports ~~.~~
i. Post balance sheet events
The charity trustees had made the decision in 2024 to seek approval from the Office of the Scottish Charity Regulator (OSCR) to cease operating and wind up the charity. This approval was granted in February 2025 and associated wind ~~-~~ up activities commenced. On 1 April 2025 the services, leases, records and employees began to transfer to Monklands Women’s Aid as the agreed successor organisation. Continuity of service was maintained for service users and TUPE applied to the transferring employees. The closing balance of the accounts as per this balance sheet will be transferred to Monklands Women’s Aid.
Achievements and performance
Financial review
a ~~.~~ Going concern
The Trustees are proceeding with the wind down of Cumbernauld and District Women's Aid SCIO and transferring all appropriate assets to a similar charity to continue the hard work and support the users of the charity. The charity is therefore not viewed as a going concern.
b ~~.~~ Reserves policy
The Trustees are also considerate of the matter that the charity is in the process of winding down, so believe the existing reserves policy is comfortable for the current position of the charity.
Page 4
Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-4~~ 669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
TRUSTEES’ REPORT (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
c ~~.~~ Financial review
During the year the charity reported income of £394,367 (2024: £364,491) and incurred expenditure of £406,082 (2024: £463,820) resulting in total reserves at the year end of £66,013 of which none are restricted (2024: Total funds of £77,728 of which £36,184 was restricted funds).
Structure, governance and management
a ~~.~~ Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 07 December 2023. It has a single tier structure and as such the Trustees are the members of the Charity ~~.~~
b ~~.~~ Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co ~~-~~ opted under the terms of the Trust deed ~~.~~
c ~~.~~ Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks ~~.~~
d ~~.~~ Staff Development
Continuous training is promoted by the Board of Trustees with all members of staff being able to attend appropriate courses on domestic abuse ~~.~~ Members of staff are either qualified for their individual posts or working towards the necessary qualification, and staff training is actively promoted ~~.~~ The Trustees have attended training offered by Scottish Women's Aid ~~.~~
Plans for future periods
The organisation is in the process of winding up its affairs in line with OSCR’s consent requirements.
Page 5
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Statement of Trustees’ responsibilities
The Trustees (who until 6.12.23 were also the Directors of the Company for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
-
departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Trustee
Date: 22 December 2025
Page 6
Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-4~~ 669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
INDEPENDENT EXAMINER'S REPORT
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Independent Examiner's Report to the Trustees of Cumbernauld and District Women's Aid SCIO
| report on the accounts of the charity for the period ended 30 September 2025 which are set out on pages 9 to 22.
Respective Responsibilities of Trustees and Examiner
The Trustees, who are also Directors of the company for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (‘the Act') and the Charities Accounts (Scotland) Regulation 2006 (‘the Accounts Regulations'). The Directors consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention ~~.~~ Basis of Independent Examiner's Statement My examination was carried out in accordance with regulation 11 of the Accounts Regulations ~~.~~ An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as Directors concerning any such matters ~~.~~ The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts ~~.~~
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention, other than that disclosed below:
-
1 ~~.~~ which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with section 44(1)(a) of the Act and regulation 4 of the Accounts Regulations; and
-
° to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.
Page 7
Docusign Envelope ID: 7962A6E2-EA85-4669-9641 -2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Disclosure Section
The matter that has come to my attention is that the Charity Trustees have decided to apply to OSCR to dissolve the charitable SCIO. We are aware as Independent Examiners that OSCR's approval must be applied and sought before officially winding down the entity and are comfortable that the Trustees and management are following the process to apply for this.
This report is made solely to the charity's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the charity's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Dated: 22 December 2025
Institute of Chartered Accountants in England and Wales
AAB Audit & Accountancy Limited Chartered Accountants 133 Finnieston Street Glasgow G3 8HB
Page 8
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
==> picture [489 x 303] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|2025|2025|2025|2024|
|Note|£|£|£|£|
|Income|from:|
|Donations|and|legacies|3|6,086|300|6,386|6,063|
|Charitable|activities|4|209,712|177,749|387,461|343,044|
|Investments|520|-|520|1,276|
|Total|income|216,318|178,049|394,367|350,383|
|Expenditure|on:|
|Charitable|activities|191,849|214,233|406,082|516,512|
|Total|expenditure|191,849|214,233|406,082|516,512|
|Net movement|in|funds|24,469|(36,184)|(11,715)|(166,129)|
|Reconciliation|of funds:|
|Total|funds|brought forward|41,544|36,184|77,728|243,857|
|Total funds|carried|forward|66,013|-|66,013|77,728|
----- End of picture text -----
The Statement of Financial Activities includes all gains and losses recognised in the period.
The notes on pages 11 to 22 form part of these financial statements.
Page 9
Docusign Envelope ID: 7962A6E2-EA85-4669-9641 -2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO REGISTERED NUMBER: CS006626
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| 30 | |||||
|---|---|---|---|---|---|
| September | 31 March | ||||
| 2025 | 2024 | ||||
| Note | £ | £ | |||
| Fixed assets | |||||
| Tangible assets | 12 | 3,512 | 39,065 | ||
| 3,512 | 39,065 | ||||
| Current assets | |||||
| Debtors | 13 | - | 6,157 | ||
| Cash at bank and in hand | 62,501 | 61,993 | |||
| 62,501 | 68,150 | ||||
| Current liabilities | |||||
| Creditors: amounts falling due within one | |||||
| year | 14 | - | (29,487) | ||
| Net current assets | 62,501 | 38,663 | |||
| Total assets less current liabilities | —— 66,013 |
—— 77,728 |
|||
| Charity funds | |||||
| Restricted funds | 16 | - | 36,184 | ||
| Unrestricted funds | 16 | 66,013 | 41,544 | ||
| Totalfunds | 66,013 | 77,728 |
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Trustee
Date: 22 December 2025
The notes on pages 11 to 22 form part of these financial statements.
Page 10
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. General information
The charity Cumbernauld and District Women's Aid (SCIO) is a charity registered with the Charity Commission (Charity Number SC019173) and constitutes a Scottish Charitable Incorporated Organisation (SCIO) with registered company number CS006626.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Cumbernauld and District Women's Aid SCIO financial statements have been prepared under the historical cost convention which means assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The reporting currency of the financial statements is pounds sterling (£).
2.2 Going Concern
The Trustees are proceeding with the wind down of Cumbernauld and District Women's Aid SCIO and transferring all appropriate assets to a similar charity to continue the hard work and support the users of the charity. The charity is therefore not viewed as a going concern.
2.3 Financial Reporting Standard 102 - reduced disclosure exemptions
The Charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland:
-
the requirements of Section 7 Statement of Cash Flows;
-
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
-
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); * the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A.
2.4 Critical accounting judgement and key sources of estimation uncertainty
The charity considers on an annual basis the judgements that are made when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements.
In the application of the charity's accounting policies, the Trustees are required to make estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The charity does not have any key assumptions concerning the future, or other key sources of estimation uncertainty in the reporting year that may havea significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Page 11
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2. Accounting policies (continued)
- 2.5 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
2.6 Government Grant
Income from Government grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
2.7 Expenditure
Costs relating to raising funds and charitable activities are charged to the Statement of Financial Activities on an accruals basis, inclusive of irrecoverable Value Added Tax. Expenditure is recognised when there is a legal or constructive obligation to pay for expenditure.
All costs have been directly attributed to one of the categories of expenditure.
Raising funds costs are the costs of managing the investment portfolio which generates the charity's income.
Charitable activities costs incurred directly in meeting the objectives of the charity, and also include support costs incurred in support of the direct costs.
Governance costs, a category within support costs, are costs attributable to compliance with the charity's constitutional and statutory requirements.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
Grants payable are charged in the period when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the period end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
2.8 Taxation
The charity is exempt from tax on its charitable activities.
Page 12
Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-4~~ 669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2 ~~.~~ Accounting policies (continued)
2 ~~.~~ 9 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses ~~.~~ All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives ~~.~~
Depreciation is provided on the following bases:
Freehold property ~~-~~ Not depreciated Fixtures and fittings ~~-~~ 15% reducing balance Computer equipment ~~-~~ 33 ~~.~~ 33% straight line
2 ~~.~~ 10 Debtors
Other debtors are recognised at the settlement amount due less impairment losses for bad and doubtful debts ~~.~~
2 ~~.~~ 11 Cash at bank and in hand
Cash and cash equivalents includes cash and bank accounts with immediate access to funds ~~.~~
2 ~~.~~ 12 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably ~~.~~
2 ~~.~~ 13 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the period.
2 ~~.~~ 14 Fund accounting
Unrestricted funds are held for the furtherance of the charity's objectives and are expendable at the discretion of the Trustees.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 13
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
3. Income from donations and legacies
==> picture [493 x 259] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Donations|6,086|300|6,386|6,063|
|4.|Income|from|charitable|activities|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Providing|support,|refuge|&|advice|to women|154,075|177,749|331,824|343,044|
|Gain|on|disposal|of fixed|asset|55,637|-|55,637|-|
|209,712|177,749|387,461|343,044|
----- End of picture text -----
5. Grants received, included in the above are as follows:
==> picture [465 x 118] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Delivering|Equally|Safe|105,000|105,000|
|Funds|to|leave|11,909|17,968|
|Big|Lottery|.|17,068|
|Scottish|Women's|Aid|-|100|Days|27,840|24,421|
|The|Robertson|Trust|— 33,000|-|
|177,749|164.458|
----- End of picture text -----
6. Analysis of expenditure by activities
==> picture [463 x 83] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Activities|
|undertaken|Support|Total|Total|
|directly|costs|funds|funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Providing|support,|refuge|&|advice|to women|352,328|53,754|406,082|516,512|
----- End of picture text -----
Page 14
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
6. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Providing | |||
|---|---|---|---|
| support, | |||
| refuge & | |||
| advice to women |
Total funds |
Total funds |
|
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Staffcosts | 156,050 | 156,050 | 185,920 |
| Depreciation | 2,818 | 2,818 | 2,595 |
| Staff& volunteer expenses | 938 | 938 | 2,353 |
| Registration fees | 4,644 | 4,644 | 4,040 |
| WSS Resources | 480 | 480 | 1,534 |
| Bank Charges | 163 | 163 | 69 |
| Funds to leave payments | 11,909 | 11,909 | 17,835 |
| Agency fees | - | - | 15,777 |
| CYP equipment fees, expenses& training | - | - | 1,342 |
| Training | 225 | 225 | 2,156 |
| Counselling costs | 2,840 | 2,840 | 315 |
| Interim management fees | 81,978 | 81,978 | 98,048 |
| Refuge property costs | 89,505 | 89,505 | 60,614 |
| Bad debts | 778 | 778 | - |
| 352,328 | 352,328 | 392,598 | |
| Analysis ofsupportcosts | |||
| Providing | |||
| support, | |||
| refuge & | |||
| advice to women |
Total funds |
Total funds |
|
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Insurance | 2,867 | 2,867 | 1,782 |
| Sundry expenses | 1,224 | 1,224 | 1,318 |
| Bankcharges& interest | 52 | 52 | 176 |
| Accountancy & professional fees | 9,332 | 9,332 | 84,627 |
| Telephone& Internet | 4,630 | 4,630 | 3,709 |
| Office premises costs and office consumables | 28,449 | 28,449 | 26,422 |
| Governance costs | 7,200 | 7,200 | 5,880 |
| 53,754 | 53,754 | 123,914 |
Page 15
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
6. Analysis of expenditure by activities (continued)
Analysis of support costs (continued)
7. Governance Costs
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Independent examiner fee | 7,200 | 5,880 | |
| 7,200 | 5,880 | ||
| 8. | Independent examiner's remuneration | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the Charity's independent examiner forthe independent | |||
| examination ofthe Charity's annual accounts | 6,200 | 5,000 | |
| Non-independent examination fees payable to the Charity's independent | |||
| examiner firm in respect of: | |||
| Preparation ofthe financial statements | 1,000 | 880 | |
| Managementaccountsandbookkeepingservices | - | 25,200 |
9. Staff costs
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 147,076 | 176,023 |
| Social security costs | 5,497 | 6,552 |
| Contribution to defined contribution pension schemes | 3,477 | 3,345 |
| 156,050 | 185,920 |
The staff costs for the financial year ended 30 September 2025 is not inclusive of a settlement fee. However, in financial year ended 31 March 2024 there was a settlement fee of £15,000.
The average number of persons employed by the Charity during the period was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Employees | 7 | 9 |
Page 16
Docusign Envelope ID: 7962A6E2 ~~-~~ EA85 ~~-4~~ 669 ~~-~~ 964 ~~1-~~ 2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
9 ~~.~~ Staff costs (continued)
No employee received remuneration amounting to more than £60,000 in either year.
The Key Management Personnel consisted of the Trustees and no remuneration was paid to them ~~.~~
- 10 ~~.~~ Trustees’ remuneration and expenses
During the period, no Trustees received any remuneration or other benefits (2024 ~~-~~ £NIL) ~~.~~
During the period ended 30 September 2025, travel expenses totalling £246 were reimbursed to 1 trustee (2024 ~~-~~ £346 to 1 Trustee for travel) ~~.~~
11 ~~.~~ Comparatives for the Statement of Financial Activities
==> picture [461 x 267] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|2024|2024|2024|
|£|£|£|
|Income|from:|
|Donations|and|legacies|3,063|3,000|6,063|
|Charitable|activities|178,586|164,458|343,044|
|Investments|1,276|-|1,276|
|Total|income|182,925|167,458|350,383|
|Expenditure|on:|-|-|-|
|Charitable|activities|331,866|184.645|516,511|
|Total|expenditure|331,866|184,645|516,511|
|Net|movement|in|funds|(148,941)|(17,187)|(166,128)|
|Reconciliation|of|funds|
|Total|funds|brought|forward|190,485|53,371|243,856|
|Total|funds|carried|forward|—_ 41,544|36,184|77,728|
----- End of picture text -----
Page 17
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
12. Tangible fixed assets
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----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Freehold|Fixtures|and|Computer|
|property|fittings|equipment|Total|
|£|£|£|£|
|Cost|or|valuation|
|At|1|April|2024|32,720|48,488|7,698|88,906|
|Disposals|(32,720)|-|-|(32,720)|
|At 30|September 2025|-|48,488|7,698|56,186|
|Depreciation|
|At|1|April|2024|-|46,708|3,133|49,841|
|Charge|for the|period|-|267|2,566|2,833|
|At|30|September 2025|-|46,975|5,699|52,674|
|Net|book|value|
|At 30|September 2025|-|1,513|1,999|3,512|
|At|31|March|2024|32,720|1,780|4,565|39,065|
----- End of picture text -----
- Debtors
==> picture [464 x 95] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|30|
|September|31|March|
|2025|2024|
|£|£|
|Due|within|one|year|
|Trade|debtors|-|3,384|
|Prepayments|and|accrued|income|-|2,773|
----- End of picture text -----
Page 18
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
14. Creditors: Amounts falling due within one year
| 30 | ||
|---|---|---|
| September | 31 March | |
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | - | 84 |
| Othertaxation and social security | - | 2,316 |
| Other creditors | - | 1,479 |
| Accruals and deferred income | - | 25,608 |
| - | 29,487 |
The 2024 deferred income is in respect to the Funds to Leave project received before 31 March 2024 but in relation to activities delivered in the next accounting period.
15. Lease commitments
| 30 | ||
|---|---|---|
| September | 31 March | |
| 2025 | 2024 | |
| £ | £ | |
| Within one year | - | 2,722 |
| Between one and two years | - | 2,722 |
| Between two and five years | - | - |
| - | 5,444 |
Page 19
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
16. Statement of funds
Statement of funds - current period
| Balance at | ||||||
|---|---|---|---|---|---|---|
| 30 | ||||||
| Balance at | 1 | Gains/ | September | |||
| April 2024 | Income | Expenditure | (Losses) | 2025 | ||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| General Funds- all funds | 41,544 | 160,681 | (191,849) | 55,637 | 66,013 | |
| Restricted funds | ||||||
| Delivering Equally Safe | 2,612 | 105,000 | (107,612) | - | - | |
| Big Lottery | 15,055 | - | (15,055) | - | - | |
| Scottish Women's Aid - 100 | ||||||
| Days | 18,131 | 27,840 | (45,971) | - | - | |
| Wood Foundation | 386 | 33,000 | (33,386) | - | - | |
| Fund to Leave | - | 11,909 | (11,909) | - | - | |
| Donation | - | 300 | (300) | - | - | |
| 36,184 | 178,049 | (214,233) | - | - | ||
| Total offunds | 77,728 | 338,730 | (406,082) | 55,637 | 66,013 | |
| Statement offunds - prior | period | |||||
| Balance at | ||||||
| Balance at | 31 March | |||||
| 1 April 2023 | Income | Expenditure | 2024 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| General Fund | 190,485 | 182,925 | (331,866) | 41,544 | ||
| Balance at | ||||||
| Balance at | 31 March | |||||
| 1 April 2023 | Income | Expenditure | 2024 | |||
| £ | £ | £ | £ | |||
| Restricted funds | ||||||
| Delivering Equally Safe | 839 | 105,000 | (103,227) | 2,612 | ||
| Big Lottery | 38,278 | 17,069 | (40,292) | 15,055 | ||
| Scottish Women's Aid - 100 | Days | 14,254 | 24,421 | (20,544) | 18,131 | |
| Wood Foundation | - | 3,000 | (2,614) | 386 | ||
| Fund to Leave | - | 17,968 | (17,968) | - | ||
| Page20 |
Docusign Envelope ID: 7962A6E2-EA85-4669-9641-2053B2FD1EA4
CUMBERNAULD AND DISTRICT WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
16. Statement of funds (continued)
Statement of funds - prior period (continued)
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----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Balance|at|
|Balance|at|31|March|
|1|April|2023|Income|Expenditure|2024|
|£|£|£|£|
|53,371|167,458|(184,645)|36,184|
|Total|of funds|243,856|350,383|(516,511)|77,728|
----- End of picture text -----
- Analysis of net assets between funds
Analysis of net assets between funds - current period
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----- Start of picture text -----
||||||
|---|---|---|---|---|
|Unrestricted|Total|
|funds|funds|
|30|30|
|September|September|
|2025|2025|
|£|£|
|Tangible|fixed|assets|3,512|3,512|
|Current|assets|62,501|62,501|
|Total|66,013|66,013|
----- End of picture text -----
Analysis of net assets between funds = prior period
==> picture [465 x 146] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|funds|funds|funds|
|31|March|31|March|31|March|
|2024|2024|2024|
|£|£|£|
|Tangible|fixed|assets|39,065|-|39,065|
|Current|assets|13,570|54,580|68,150|
|Creditors|due|within|one|year|(11,091)|(18,396)|(29,487)|
|Total|41,544|36,184|77,728|
----- End of picture text -----
Page 21
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