2025-03-31-accounts - Western Isles Women's Aid

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REGISTERED CHARITY NUMBER: SC019639

`REPORT OF THE TRUSTEES AND`

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

FOR

WESTERN ISLES WOMEN'S AID

CIB Services
Chartered Accountants

63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

WESTERN ISLES WOMEN'S AID

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025`

		`Page`
`Report of the Trustees`	`1`	`to`	`2`
`Independent Examiner's Report`		`3`
`Statement of Financial Activities`		`4`
`Balance Sheet`		`5`
`Notes to the Financial Statements`	`6`	`to`	`8`

WESTERN ISLES WOMEN'S AID

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 MARCH 2025`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2025.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

The principal objects of the Association are:

-toprovidetemporaryrefugeonrequesttowomenandtheirchildrenwherethewomenhavesufferedabuseinadomestic situation
or otherwise; and

-tooffersupport,adviceandassistancetoallwomenandtheirchildrenwhocontacttheAssociationandtocontinuethat support
for as long as required.

The Association aims to meet its objectives by:

- operating and maintaining the refuge property, which provides a temporary refuge on request to abused women and their children.

- offering support, advice and assistance to all women and their children who contact the Association.

-encouragingwomentodeterminetheirownfuturesandtosupporttheminanydecisionstheytake,andtorecogniseandcare for
the educational and emotional needs of the children involved.

-communicatingwithstatutoryauthoritiesandotheragenciestoencouragethemtorecognisetheirobligations,legaland otherwise
to abused women and their children and to work towards the prevention of abuse and the relief of suffering.

-promotingeducationandinformingthecommunityandtheirrepresentativeswithrespecttotheabuseofwomenand its
prevention.

- collating statistics and initiating research and publicity with regard to the causes, prevention and relief of such suffering and abuse.

- identifying, researching and campaigning around the housing needs of abused/homeless women and their dependants.

- providing ongoing training for women in all areas pertaining to women's needs.

The main aims of the Association's Children and Young People's Service are:-

- to increase the access of children and young people to Women's Aid services;

-toprovideawiderangeofspecialistsupportservicesthatmeetthediverseneedsofchildrenandyoungpeople experiencing
domestic abuse;

- to ensure that Women's Aid services for children and young people meet recommended practice standards;

-toensurethatchildrenandyoungpeopleareabletoinformservicedevelopmentsandthattheyhaveopportunitiestoparticipate in
the ongoing evaluation of services provided;

- to work in partnership with other professionals and services.

`ACHIEVEMENTS AND PERFORMANCE`

`Charitable activities`

The charity was dormant during the year ended 31 March 2025.

`FINANCIAL REVIEW`

`Financial position`

Thecharity'sassetsandliabilitiesweretransferredtoWesternIslesWomen'sAidSCIO(ScottishcharitynumberSC048724)on 1
April 2021.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

TheAssociation,whichisarecognisedcharityinScotland,isanunincorporatedassociationandisoperatedunderthetermsof its
constitution dated 24 June 1996.  It was registered as a Scottish charity with effect from 14 January 1991.

TheAssociationhassetupaScottishCharitableIncorporatedOrganisation('SCIO')namedWesternIslesWomen'sAid SCIO
(Scottish charity number SC048724).

The assets and liabilities of the Association were transferred to Western Isles Women's Aid SCIO on 1 April 2021.

Page 1

`WESTERN ISLES WOMEN'S AID`

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 MARCH 2025`

`STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees`

ThemanagementoftheAssociationistheresponsibilityoftheofficebearersandcommitteememberswhoareappointedunder the
termsoftheconstitutionbytheAssociation'smembersattheannualgeneralmeeting.TheAssociation'scommitteemembers are
also charity trustees for the purposes of charity law.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

SC019639

`Principal address`

53A Bayhead
Stornoway
Isle of Lewis
HS1 2DZ

`Trustees`

S Robson (resigned 3.10.24)
L Graham
A Campbell (resigned 3.10.24)
B Ziehm (resigned 3.10.24)
M A Macdonald (appointed 3.10.24)
K Lamont Smith (appointed 3.10.24)
M Mackenzie (appointed 3.10.24)
A Milligan (appointed 3.10.24)

`Independent Examiner`

John E Moffat BA FCA
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

`Bankers`

Bank of Scotland
47 Cromwell Street
Stornoway
Isle of Lewis
HS1 2DE

Approved by order of the board of trustees on 19 March 2026 and signed on its behalf by:

L Graham - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WESTERN ISLES WOMEN'S AID

I report on the accounts for the year ended 31 March 2025 set out on pages four to eight.

`Respective responsibilities of trustees and examiner`

Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharitiesand Trustee
Investment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended).Thecharity's trustees
considerthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoesnotapply.Itismy responsibility
toexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostatewhetherparticularmattershavecometo my
attention.

`Basis of the independent examiner's report`

MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations2006. An
examinationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwith those
records.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts,andseekingexplanationsfromyou as
trusteesconcerninganysuchmatters.Theproceduresundertakendonotprovidealltheevidencethatwouldberequiredinan audit,
and consequently I do not express an audit opinion on the view given by the accounts.

`Independent examiner's statement`

In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

John E Moffat BA FCA
The Institute of Chartered Accountants in England and Wales

CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

20 March 2026

Page 3

WESTERN ISLES WOMEN'S AID

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025`

		`31.3.25`	`31.3.24`
		`Total`	`Total`
		`funds`	`funds`
	`Notes`	`£`	`£`
`NET INCOME`		`-`		`-`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`-`		`-`
`TOTAL FUNDS CARRIED FORWARD`		`-`		`-`

The notes form part of these financial statements

Page 4

WESTERN ISLES WOMEN'S AID

`BALANCE SHEET 31 MARCH 2025`

		`31.3.25`	`31.3.24`
		`Total`	`Total`
		`funds`	`funds`
	`Notes`	`£`	`£`
`NET CURRENT ASSETS`		`-`		`-`
`TOTAL ASSETS LESS CURRENT LIABILITIES`		`-`		`-`
`NET ASSETS`		`-`		`-`
`FUNDS`	`5`
`TOTAL FUNDS`		`-`		`-`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon19March2026andweresignedon its
behalf by:

L Graham - Trustee

M A Macdonald - Trustee

The notes form part of these financial statements

Page 5

WESTERN ISLES WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

`1. STATUTORY INFORMATION`

WesternIslesWomen'sAidisanunincorporatedcharityregisteredinScotland.Thecharity'sregisterednumberand principal
address can be found in the Report of the Trustees.

`2. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordance
withtheCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommendedPractice applicable
tocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKand Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesandTrusteeInvestment(Scotland)Act2005.The financial
statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Thefinancialstatementsarepreparedinsterlingwhichisthefunctionalcurrencyofthecharity,andamountsarerounded to
the nearest £.

`Going concern`

TheactivitiesofthecharityhavebeenaffectedbytheimpactoftheCOVID-19pandemicandthetrusteeshaveassessed the
charity's ability to continue as a going concern.

Themanagementteamhavepreparedprojectionswhichreflectthefinancialimpactofthecoronaviruscrisisonthe charity.
Thetrusteeshavereviewedtheprojectionsand,basedonthisreview,haveareasonableexpectationthatthecharity has
adequateresourcestocontinueinoperationforaperiodofatleast12monthsfromtheapprovalofthefinancial statements.
The charity therefore continues to adopt the going concern basis in preparing its financial statements.

`Financial reporting standard 102 - reduced disclosure exemptions`

Thecharityhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancialstatements,as permitted
by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

`Judgements and key sources of estimation uncertainty`

Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements,estimates and
assumptions that affect the amounts reported for assets, liabilities, income and expenditure.

Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactorsthatareconsideredto be
relevant. Actual results may differ from these estimates.

Theestimatesandassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimatesarerecognisedin the
period in which the estimate is revised and in future periods should it affect future periods.

Theestimatesandassumptionswhichcarryahigherdegreeofriskofcausingamaterialadjustmenttothecarrying amount
of assets and liabilities are as follows:

`Useful economic lives of tangible fixed assets`

Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimatedusefuleconomiclives and
residualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates,futureinvestment, economic
utilisation and the physical condition of the assets.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 6

WESTERN ISLES WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

`2. ACCOUNTING POLICIES - continued`

`Fund accounting`

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when
specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

`3. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norfortheyear ended
31 March 2024.

`Trustees' expenses`

There were no  trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`
	`Total`
	`funds`
	`£`
`NET INCOME`		`-`
`TOTAL FUNDS CARRIED FORWARD`		`-`

`TOTAL FUNDS CARRIED FORWARD`

`5. MOVEMENT IN FUNDS`

`MOVEMENT IN FUNDS`
		`Net`
		`movement`	`At`
	`At 1.4.24`	`in funds`	`31.3.25`
	`£`	`£`	`£`
`TOTAL FUNDS`	`-`	`-`	`-`
`Net movement in funds, included in the above are as follows:`
	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`TOTAL FUNDS`	`-`	`-`	`-`

`FUNDS`

`General fund`

The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.

continued...

Page 7

WESTERN ISLES WOMEN'S AID

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`

`6. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 March 2025.

`7. PERMANENT ENDOWMENTS`

The charity does not have any permanent endowments.

Page 8