``` 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 ```