REGISTERED COMPAI%ry NUMBER: SC30S806 {Scotland} REGISTERED CHARITY NUMBER: SC037634 Report of the Trustees and Unaudited Financial Statements For The Year Ended 3 1st March 2025 for COMMUN VIOLENCE AND ABUSE SUPPORT SERVICE Goldwells 15-17 High Street Kingussie tnverness-shire PH21 IHS
cOMMUTy VIOLENCE AND ABUSE SUPPORT SERVtCE Contents of the Fi]]allcial StatenKnts For The Year Ended 315t March 2025 Page Report of the Trustees Independent Examinels Report Statement of Financial Activities Balance Sheet Notes to th¢ Financial Stat¥ments 10 to 14 Detailed Statetnellt of Financial Activities 15
CommLTN VIOLEN AND ABUSE SUPPORT SERVICE Report of the TnteeS For The Year Ended 3 1st March 2025 COVASS presents its Truslees, Report for the year ended 3 1st MaTch 2025. The tnjstees who are also directors of the chariry for the pUoseS of the Companies Act 2006. submit tbis report together with the financial statements for the year. The trustees have adoptcd thc provisions of Accounting and Reporting by Charilies: Statement of Recommended Practice (SORP) applicable to charitie5 preparing their accounts in accordance iiith the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102). Tljroughout the year. COVASS has continued to deliver support to individua15 affected by violence, abuse and severe social vulnerability. niaintaining a tlexible and person-centred appToach that recognises the complexity of each individual's circumstances. Page I
COMN(UNITY VIOLENCE AND ABUSE SUPPORT SERV[ Report of the Trustees Foi The Y¢ar Ended 31 st March 2025 Objectlves and activlties Misshons Objecdve$ COVASS exists to proiide safe accommodation a1 practical and emots'onal support to individu2ls expeTiencing Mthierability ag a result of violence or abuse. The charity's objectives are to: - Provide secuTe and dignified emergency accommodation Offer tailored emotional and practical support - Assist individuals toward5 long-teTm stability, independence and pern]aneut housing During the year under review. COVASS provid¢d accomD]odation and support to eight IDdlvAdllals. ActitieS and Achievements l. Emer Accomm tion and Su ort During the Teporting period, COVASS supported elght indiTridDals through its accommodation and support s¢rvice5. Each case required an individualised approach, recognising that recovery and reintegration cannot be confined to a fixed timescale. A significant challenge during the year Telated to accommodation located in Thurso. Several indii'iduals experienced difficulties integrating into the local community, reporting feelings of isolation and soeial rejectio[4 which negatively affected their wellbeing. As a result: Three individuals Trvere re-2ccommodated in properties in other localities due to difficulties experienced within the local social environtnent in Thurso. - These relocations requtred additional logistical coordination and in¢re&sed costs. Despite these ¢hallenges, COVASS ensured continuity of suppotl alld prioritised the safety and wellbeing of clients at all times. In addition to acconlmodation-based supporL COVASS has also responded to a number of telephone enquiries during the year. These calls have provided advice. reassurance and guidance to individuals seek8 help, well as signposting and referring ¢aller5 to other agencies or charities where a different or nre appropriate forni of sllpport was required. As part of its wider support role, COVASS also assisted with pr2ctical tasks where required, including support ivith clienl relocations and ad hoc assistance with food donations. These activities. while often inforrnal. played an important Tole in stabili$ing individuals during periods of transition and alleviating immediate practical hardship. 2. Positive Outcomes and Succ&ss Siories Despite operational and environmenta] challenge4 the y¢aT saw strong positive outcomes for a number of individuals supported by the chaTity. - Four of the eight indAviduals supported successfiJ]ly mol'ed on to their own permanent and Stable a¢commodatJon. These outcomes demonstrat¢ the effecliv¢ness of COVASS'S suppott model in helping individuals move beyond crisis situations towards long-temi independence. Where required, COVASS continued to prnNide follow-up support to ensure a stnooth transition and reduc¢ the risk of repeat homelessness or vulnerability. 3. Trans ortation Cballen es The lack of a dedicated vehicle r¢mains a significant operational challenge for COVASS. Without acce5S to a van for: Etnergency relo¢ations Client move5 - Furniture tran5POrt and Property setup. the ebarity has been required to rely on short-llotice vehicle hire. This h&s created two key difficulties: Page 2
COMMUTr VIOLENCE AND ABUSE SUPPORT SERVI Report of the Trustees For The Year Ended 3 1st March 2025 - Delay5, rental vehicles are often not immediately available and tnay take several days to b¢ delivered - InLYeased costs. placing additional strain on the chariws limited financial resources Thi5 continues to affect the clwitys ability to respond swiftly in w8ent situations. 4. Accommodation Challen es: Thurso Pro ertie5 The Commodation located in Thurso has presented ongoing challenges during the year. In addition to integration difficulties experienced bi, clients, the need to relocate individuaLs has had fllwncial implications. The tSte¢S recognise that maintaining accommodation in locations where clieots struggle to integrate presents both operational and fmancial risks. A5 a result. the long-ternL Sustainability of these properties is currently ullder review. Difficulties and Risks During the year, the InteeS identified the following key challenges: - Absence of a dedicated transport vehicle - Financial pressure caused by urgent vehicle hire - Social isolation and rejection experienced by clients in certain location5 - Increased costs associated Miith r¢locatin8 clients The trustee5 continue to tnonitor these risks closely and consider mitigation strategies where possible. Structure, Governance And Management COVASS is governed by a Board of Trustees, who are also directors of the chatity for the purposes of the Companies Act 2006. The wtees are responstble for the overall governance. strategi¢ diTection and financial oversight of the Organisatio ensuring that it operates in line with its charitable objectives and in compliance with all Televant legal and regulatory requirements. The Board of Trustees has collective responsibility for setting strategic prioritie5, monitoring performance and safeguarding the effective and responsible use of the charitys resources. Trustee5 regularly review Ihe chariW5 activities and ass potential risks, with particular attentii)n given to client wellbein& accomllM)dation starMJard5 and financial suststnability. th to the size and nature of the organisation, trustee5 remain closely involved in operatio[1 oversigbl while day-to-day activities are carried out by a small staff team. This strllcture all0v fi)T responsive decision-making, particularly in relation to emergency accommodation and client relocations. In recent years. COVASS has operated with limited staffing capacity, which has placed additional pressure on both tnjstees and existing staff. In response to tbis, the trustees aTe actively colderIng ways to strengthen operational capacity through the Involvennt of volunteers, including individuals offering p)fSlonal expertise, placenTht or trainee roles, and community volunteers. In addition, COVASS is expJoTing cl(Trser collaboration with other agencie5 and Clwities in order to provide appropriate sUPPOrt in more complex or high-risk cases, ensurmg that Clients receive the most suitable assistance while maintaining the sustainability of the service. The tnL8tees continue to review governance arrangenmlts lo ensure they remain appropriate, prOrtiOnate and effective for the scale of the charitys activities. Page 3
COMMUNITY VIOLENCE AND ABUSE SUPPORT SERVtCE Report of the Trtee8 For The Year Ended 3 1st March 2025 Achievements and performance Future Initiatlves Looking ahead, COVASS Temains focwed on.. - R¢viewing its accommodation Strategy.. particularly in relation to the sustainability of properties in Thurso Seeking funding opportunities to acquire a dedicated vehicle Supporting clients towards long-tenn stable accommodation - Ensuring the financial sustainability of the charity while Tnaintaining flexibility to re5poDd to etnergencies Conelusion COVASS remains con)mitted to supporting individuals affected by viol¢nce and abuse with cornpassion, integrity aJ)d flexibility. The success1 transition of four individugls into permanent ¥4ccommodation during the y¢ar demonstrates the positive impact of the charity's worL despite operational and financial challenges. The tnteeS renllin dedicated to reNiewing and adapting the charity's approach to ensure that COVASS continues to provide effective, sustainable and peTson-ceDtred support. Financlal review Reserves policy The tothl reserves now stand al £9,435 with £930 of restrictcd and £8,505 in unrestricled Teserves. Structure) governance and management Governlng document Community Violence & Abuse Support Service is a company liinited by guardntee and a registered charity governed by its menLorandum and articles of socIatIOn. Recruitment and appointment of new trustees COVASS operates under a management committee structure, with office b¢arers being proposed and elected by the nMberShip which me¢ts six times a year. Reference and administratlve details Reglstered Company number SC305806 (Scotland) Reglstered Charlty llumber SC037634 Reglstered offlce 4 King Street Nairn IV12 4PD Trustees Mis5 L Prescott Mr D Mshelia Mr N Dobrivojevic Trustee Page 4
COMMUNITY VIOLENCE AND ABUSE SUPPORT SERVI Report of the Tru5t¢es For The Year Ended 3 1st March 2025 Reference and admillistrative detalls Independent Examiner Goldwelts 15-17 High Street Kingussie Inverness-SILire PH21 IHS Approved by order of the board of trustees on ... 181h March 2026 . and signed on its behalf by: Miss L Prescott- TrStee Page 5
Independent Examiner's Report to the Trustees of Community Violcncg ]d Abuse Support Servic¢ I report on the accounts for the year ended 31 st March 2025 set out on pages seven to fourteen. Respectlve responsibilities of trustees and examiner Th¢ ¢haJity's trustees are responsible for tILe preparation of the accounts in accordance with the teTms of the Charities and Tnte tnvestment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The ch15 trustees coiisider tILat the audit requirement ofRegulation 10{1 )(a) lo (c) of the Accounts Regulations do¢s nol applN'. It is my responsibility to Cxamine the accounts as required under Section 44(1 Xc) of the Act and to stat¢ whether particuiaT rnatte hLve come to my attention. Basis of the independent examlner's report My examination was Carried out in accordance 1th Regulation l E of the CEwities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 in¢lud¢s consideration of any unusual items or disclosures in th¢ accounts, and Seeking explanations from you as ilstees concerning my such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL 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 . (l) which gives rne reasonable cause to believe that, in any materiaI respecL th¢ requiremenls to keep accounting records in accordance with Section 44(1)(2) of the 21K)5 Act and R¢wlation 4 of the 2006 Accounts Regulations" and to PTepare accounrs which accord with the accounting records and to comply with R¢gulation 8 of the 2006 Aocounts Regulations have not been met or (2) to whicm in my opinion, attention should be drawn ill older to enable a proper understanding of the accoullt5 to be reached. Lorna DTun)mond FCCA The Association of Chartered Certified Accountants Goldwells 15-17 High Street Klngussie Inverness-shire PH21 IHS Date.. 18th March 2026 Page 6
COMMUTr( VIOLENCE AND ABUSE SUPPORT SERVI Statement of Financial A¢liviti¢s FOT The Year Ended 31st March 2025 2025 Total fund5 2024 Totsl fiMLd5 Unrestricted fund Restricted fund Notes Income and endowtnents from Charhtable activitie$ Safe House 65.827 65,827 54,294 Investment income Other income 114 179 562 Total 65.941 65941 55,035 Expenditure on Charitable aethdties Aviemore & Nairn Centres Management, adminlservices support Safe House 1.175 29.185 34.189 1.175 29,219 34,189 719 39,480 19.715 34 Total 64,549 34 64,583 59,914 NET INCOMEI(EXPENDfnJRE) 1.392 (34) 1,358 (4,879) Reconclllatloll of funds Total funds brought forward 8,505 930 9,435 14,314 Totsl funds earrled fonvard 9.897 896 10,793 9,435 The note5 fom) part of these financkal statements Page 7
COMMUNITY VIOLENCE AND ABUSE SlJ?PORT SERVICE Balance Sheet 31st March 2025 2025 Total filljds 2024 Total fimds Unrestricted fund Restricted fimd Notes Flxed assets Tangible &8sets 184 218 Current assets Cash at bank and in hand 11,109 712 11,871 12,372 Creditors Amounts fLlling due within one year (1 ?12) (1.212) (3.155) Net current assets 9,897 712 10.609 9.217 Total asset5 less current liabilities 9.897 896 10,793 9,435 NET ASSETS 9.897 896 10,793 9,435 Funds Unrestricted funds Restricted fimds 9.897 896 8,505 930 Total funds 10,793 9,435 The charitable company is entitled lo exemption from audit under Section 477 of the Compani¢s Act 2006 for the year ended 3 1st March 2025. The members have not required the company to obtain an audit of its financial $tatetrEnts for the year ended 3 Ist March 2025 in accordance ivith Section 476 of the CoTE¥yanie5 Act 2006. Thc trustses acknowledge their ronsIbIlitieS for (a) ensuring that the charitable company keeps aecounting records that con]ply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements 1¢h give a true and fair vi¢w of the state of affairs of the clwitsble company as at the end of each financial year and of its sU]uS or deficit for each fancial year in accordance with the r¢quirements of Sections 394 and 395 and which othetwise comply with the requirements of the Companies Act 2006 relating to financial statements, 80 far as applicable to th¢ charitable company. O)) The notes forn) part of these flljancial SLeMentS Pag¢ 8 continued...
COMMUN VIOLENCE AND ABUSE SUPPORT SERVICE Balance Sheet- continued 3 1st March 2025 These financial Statellnts have been prepared in a¢cordance with the pnJvi5ions applicable to clwithble companies subject to the sn]all companies regime. 18 nJo(ckn 2oz The financial statements were appmved by the Board of Trustees and authorised for issue on .............. signed on its behalf by". .. and were Mis5 Prescott- Trustee The notes forni part of these financial Stalennts Pa8¢ 9
COMMUNITY VIOLENCE AND ABUSE SUPPORT SERVICE Notes to the Financial Statements For The Year Ended 31 st March 2025 Aecounting pollcies Basls of preparing the financia] ststements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statemelkt of Recon]mended Practice applicable to charities preparin8 theiT accounts in accordance *ryth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Stand&rd appliLable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been piepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity bas entitlerrknt to the funds, it is probable that the incotne will be re¢¢iv¢d and th¢ amount can be me&sured reliably. Expenditure Liabilities are recognised &9 expendithre as soon as there is a legal or coTrstructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendittwe is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to p&rticular headings they have been allocated to actiNuties on n b&sis consistent wkth the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted fimds can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted puTroses within tbe objects of tbe cl]arity. Restrictions arise when specifIed by the donor or when funds are raised for particular restrict¢d purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Investment income 2025 2024 Bank interest received 114 179 Net incomel(expendlture) Net incomel(expenditure} is Stated after chaTginyJ(crediting): 2025 2024 DwTeciation - owned assets 34 39 Page lo continued...
COMMUNETY VIOLENCE AND ABUSE SUPPORT SERVICE Note5 to tbe Financial Statenjeots - continued For The ye Ended 31st March 2025 Trustees, remuneration Vdnd benefjts There was tntstees, net remuneration or other benefits for the year ended 31 Marcb 2025 tot211ing £18,343. (2024 £24,905). Trustees, expenses Th¢r¢ were no trteeS expenses paid during the year to 3 1st March 2024. (2023 - nil) Staff costs The average monthly nunther of en)ployees during the year W&$ follows: 2025 2024 Administrator Support No employees received emoluments in excess of £60.000. Tangible fixed a55ets Plant and nmchinery Furniture & equipment Computer equipment Total8 Cost At 1st April 2024 and 3 1st March 2025 523 1.910 4,241 6,674 Depreciatlo At 1st April 2024 Charge for year 477 1,738 26 4,241 6,456 34 At 3 1st Mawh 2025 485 1,764 4,241 6,490 Net book value At 3 Ist March 2025 38 146 184 At 3 1st Mar¢h 2024 172 218 Pagell contiuued...
COMMUNITY VtOLENCE AND ABUSE SUPPORT SERVICE Notes to the Financial Ststements - continued For Th¢ Year Ended 315t March 2025 Creditors: amounts falling due wlthln one year 2025 2024 Trade creditors Social securtty and other taxes Accrned expenses 1,998 77 1,080 77 1,135 1,212 3,155 Movement in funds Net movem¢nt in funds At 31.3.25 At 1.4.24 Unrestrleted funds General fund 8,505 1,392 9,897 Restricted funds Restrtcfrd 930 {34) 896 TOTAL VUNDS 9,435 1,358 10,793 Net movement in funds, included in the above are follows: Incoming resources Resources expended Movement ill funds Unrestricted fund5 General fund 65.941 (64,549) 1.392 Restricted funds Restricted (34) (34} TOTAL FUNDS 65,941 164,583) 1,358 Pag¢ 12 continued...
commu VIOLEN AND ABUSE SUPPORT SERVI Notes to the Financial Statenlents - continued For The Year Ended 3 1st March 2025 Movement In funds - continued Comparatlves for nwvement in funds Net movement in fimd5 At 31.3.24 At 1.4.23 Unrestrieted funds General fund 13J45 (4,840) 8,505 Restricted funds R¢stricted 969 (39) 930 TOTAL FUNDS 14,314 (4,879) 9,435 Comparative net movement in funds, included in the above are as follows: Inconuns resources Resources expended Movement in lldS Unrestricted funds General fid 55,035 (59,875) (4,840) Restricted funds Restricted (39) (39) TOTAL FUNDS 55,035 (59,914) {4,879) A current year 12 months and ptior year 12 rnollths combined position is as follows: Net movement in fvnds At 31.3.25 At 1.4.23 Unrestrieted funds General fund 13,345 (3,448) 9,897 Restrlcted fund5 Restricted 969 (73} 896 TOTAL FUNDS 14,314 {3,521) 10,793 Page 13 continued...
COMMUMTh VIOLENCE AND ABUSE SUPPORT SERVICE Notes to the Financial Statements - continued For The Year Ended 3 1st March 2025 Movement in funds - continued A Cllent year 12 months and prior yeat 12 months combined net movement in fimds, lllcluded in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 120,976 (124,424) (3,448) Restricted funds Restricted (73) (73) TOTAL FUNDS 120,976 (124,497) (3,521) Related party dlsclosures There were no related paty transactions for the year ended 3 1st March 2025. Page 14
CommuF VIOLEN AND ABUSE SUPPORT SERVICE Detsiled Statement of FinaD¢ial Activities For The Year Ended 3 1st March 2025 2025 2024 Income and endowments Investment Income Bank interest received 114 179 Charitable activities Safe house cOMe 65.827 54,294 Other Incon Sundry incon 562 Total incoming resources 65,941 55,035 Expendltsre Charitable activities Office costs Tciephone and internet Safe house expcnses Support expense5 135 1.175 34,189 8,237 2,390 719 19,715 8,803 43,736 31.627 Support costs Management Wages IuranCe Postage and 5tatiollery Printing, publish & adv Sundries Fixtures & fittings depn Furniture & equipment depn 18,344 507 68 517 173 25,563 633 115 392 406 26 31 19,643 27.148 Fin2nee Bat)k charges 62 Governance costs Accountancy and legal fe 1.140 1,077 Totsl resources expended 64,583 59,914 Net incomel(expenditwe) 1,358 {4.879} Tlll's page does not foJJi part of the statutory fll)ancial statements Pa8e 15