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2025-12-31-accounts

REGISTERED CHARITY NUMBER: SCO44496

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Scottish Women In Sport

The Kelvin Partnership Ltd Chartered Accountants The Cooper Building 505 Great Western Road Glasgow G12 8HN

Scottish Women In Sport

Contents of the Financial Statements for the Year Ended 31 December 2025

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 14
Detailed Statement of Financial Activities 15

Scottish Women In Sport

Report of the Trustees for the Year Ended 31 December 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Scottish Women in Sport was established in late 2013 with a clear mission: to educate girls and young women on positive life choices, challenge media stereotypes, and create a strong, unified voice advocating for gender equality in sport. Our work focuses on raising awareness, highlighting positive role models, influencing decision makers, and encouraging increased commercial investment across all sports involving women.

Our team brings together representatives from national governing bodies, media, education, business, and a wide range of other sectors, reflecting the broad coalition required to drive meaningful change.

At the heart of Scottish Women in Sport is our vision:

An inclusive Scotland where gender equality exists across every area of sport.

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Scottish Women In Sport

Report of the Trustees for the Year Ended 31 December 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities Member Groups and Representation

We continue to play an active role in several key equality-focused groups and committees, including:

These partnerships strengthen our ability to influence policy, share expertise, and ensure that women and girls remain central to Scotland's sporting landscape.

ACTIVITIES/ATTENDANCE

SW/S Supported various organisations and attended several events and conferences - some of which are noted below. IWD 2025 - Accelerate Action

Given the increasingly busy landscape surrounding International Women's Day, it was agreed that a focused social media campaign would be the most effective approach for 2025.

Key Engagements & Events

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Scottish Women In Sport

Report of the Trustees for the Year Ended 31 December 2025

Development Officers Group

Cricket Scotland approached SW/S to support a Development Officer role. After careful consideration, we concluded that we could not progress at this time due to limited staffing capacity.

Podcast

Participation in the Glasgow850 podcast with GoRadio, featuring Fiona McIntyre (SWPL) and Laura Montgomery (Glasgow City).

Women & Girls in Sport Week 2025

SW/S supported a range of organisations in raising the profile of this national campaign.

Round Table with MSPs

A round table discussion scheduled for 10 September faced low response due to short notice and was postponed. The rescheduled event also had a poor turnout. SW/S will pause this initiative until after the 2026 election before deciding on next steps.

Fundraising 2025

YWISL Programme

Our partnership with SAMH continues to strengthen as we enter the third year of delivering the mentorship programme for young women aged 18-24. Feedback from previous cohorts remains overwhelmingly positive.

AGM

Partnerships & Representation

Events

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Scottish Women In Sport

Report of the Trustees for the Year Ended 31 December 2025

Our two major events continue to grow in both popularity and visibility, with increased participation and wider coverage across 2025.

Conference 2025

The Growth of Women's Sport:

Participant to Professional - Challenges & Opportunities Wednesday 20 August 2025 - UWS Hamilton

This year's conference brought together an exceptional line up of speakers from across the sporting landscape with a record attendance of 180 delegates representing 51 different organisations. :

We are grateful for the continued sponsorship and support from sportscotland and UWS.

Conference Feedbac k - Below is an example of the positive feedback received:

"Our team thoroughly enjoyed the event, and you and your team's hard work certainly does not go unnoticed. Well organised, excellent content, confident and thought provoking speakers, and overall a lovely opportunity to network and work towards one common goal of promoting the growth of women's sport."

ANNUAL AWARDS 2025

Friday 21 November - Radisson Blu Hotel, Glasgow

The 2025 Annual Awards ceremony was a glittering celebration of achievement, hosted by Alison Walker with attendance numbers 280. Special thanks to Lauren Butler and the Barclays team for their support on the night.

Eleven awards were presented on the night, including the Maureen McGonigle Inspiring Leader in Sport Award which was presented to Shelley Kerr from Heart of Midlothian FC.

Finalist - with winners noted in red

Strathclyde University Coach/Manager of the Year

Sheila Swan Curling

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Scottish Women In Sport

Scottish Women In Sport
Report of the Trustees
for the Year Ended 31 December 2025
Grant Scott Football
Racheal Cremin Netball
SW/S Inspiration in Sport
Graham Wright Highland Games
Graham Wright Netball
Lorreta Cusack Judo
ThinkAlt Most Valuable Partnership
Scottish Golf Golf
Glasgow City FC Football
Athlete Focused Athletes
Ishga Contribution to Para Sport
Laura Pilkington Swimming
Janelle McGurk Multi sports
Joan O'Sullivan Swimming
Mary Wilson Bowls
Cameron Commercials Pioneer in Sport
Margaret Tait Sailing
Marjory Love Tennis
Sarah Gourley Lawn Bowls
UWS Community Champion
Team Scotland Team of the Year
Team Lockhart Curling
Caledonian Gladiators Basketball
Hibernian FC Ladies Football
Active Scotland Volunteer of the Year
Ling Mann Multi sports
Andrea Lockhart Cycling
Ruby McDonald Multi sports
sportscotland Young Sportswomen
Nayma Mughis Sheikh Cricket
Erin Boothman Cycling
Lois Goldie Judo
SWOTY
Julie Forest Lawn Bowls
Laura McKenzie Rowing (Beach Sprints)
Annie Nelson Powerlifting

FINANCIAL REVIEW

Financial position

The charity generated a surplus of £2,235 (2024 - £2,677) for the year. As of 31 December 2025 we had £nil (2024-£nil) in restricted funds and £23,643 (2024- £21,408) in unrestricted funds.

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Scottish Women In Sport

Report of the Trustees for the Year Ended 31 December 2025

FINANCIAL REVIEW

Reserves Policy

The charity has considered the reserves required and have taken into account their current and future liabilities. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds and ensure that support and governance costs are covered.

FUTURE PLANS

Our aim for 2026 is to continue strengthening the organisation across several key areas. We will actively pursue new corporate partnerships to help amplify our message and extend our reach. A major focus will be the growth and development of our two flagship events - the SW/S Awards and the SW/S Conference - ensuring they continue to evolve in scale, impact, and visibility. We will continue our partnership with SAMH and the Young Women in Sports Leadership and look to encourage commercial founding into this project to enable us to increase our numbers. We will continue to work with sportscotland, Active Scotland, SNGB's, clubs and athletes given the resources and capacity available.

Our aim is to strengthen our board in 2026 and grow our digital committee to enable us to deliver more to all interested in Scottish women in sport.

We will also explore new ways to further support National Governing Bodies that are committed to improving gender balance across all areas of sport. In addition, we will seek opportunities to access grant funding that will allow us to introduce new initiatives and events aligned with our mission.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Establishment of Scottish Women in Sport (SWiS) SCIO.

Application for incorporation as a Scottish Charitable Incorporated Organisation (SCIO) was successful approved by the Office of the Scottish Charity Regulator (OSCR) on 10th December 2013. OSCR were satisfied that the organisation met the charity test and the legal requirements for being a SCIO, and entered it in the Scottish Charity Register. It is now an incorporated body having charitable status under the Charities and Trustee Investment (Scotland) Act 2005.

SCIO Registration Name: Scottish Women in Sport (SWiS) SCIO Charity Number: SC044496 Date of Registration: 10th December 2013 SCIO 'Known as': SWiS Principle Contact Address: 7E St Annes Wynd, Erskine PA8 7DS

Recruitment and appointment of new trustees

New trustees with relevant skills and experience are appointed by existing trustees of the charity.

Induction and training of new trustees

All Trustees receive an induction from Maureen McGonigle supported by an induction pack, which includes their responsibilities as their financial and legal responsibilities as Directors of the charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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Scottish Women In Sport

Report of the Trustees for the Year Ended 31 December 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SCO44496

Principal address

7E St Annes Wynd ERSKINE PA8 7DS

Trustees

J Inglis C Shearer N Meikle H Dewar M Maclennan (resigned 28.2.25) L Hynd L Butler C Ross (resigned 31.1.25) E Paterson (resigned 28.2.25) J Salmon (resigned 28.2.25)

Independent Examiner

The Kelvin Partnership Ltd Chartered Accountants The Cooper Building 505 Great Western Road Glasgow G12 8HN

Approved by order of the board of trustees on 29 March 2026 and signed on its behalf by:

J Inglis - Trustee

Page 7

Independent Examiner's Report to the Trustees of Scottish Women In Sport

I report on the accounts for the year ended 31 December 2025 set out on pages nine to fourteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees 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 accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities 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 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 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 :

have not been met; or

Craig M Fotheringham CA The Institute of Chartered Accountants of Scotland

The Kelvin Partnership Ltd Chartered Accountants The Cooper Building 505 Great Western Road Glasgow G12 8HN

29 March 2026

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Scottish Women In Sport

Statement of Financial Activities for the Year Ended 31 December 2025

31.12.25
31.12.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Other trading activities 2 45,036 - 45,036 50,834
EXPENDITURE ON
Charitable activities
Charitable Activities 42,801 - 42,801 48,157
NET INCOME 2,235 - 2,235 2,677
RECONCILIATION OF FUNDS
Total funds brought forward 21,408 - 21,408 18,731
TOTAL FUNDS CARRIED FORWARD 23,643 - 23,643 21,408

The notes form part of these financial statements

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Scottish Women In Sport

Balance Sheet 31 December 2025

31.12.25 31.12.24
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank 23,643 - 23,643 21,408
NET CURRENT ASSETS 23,643 - 23,643 21,408
TOTAL ASSETS LESS CURRENT
LIABILITIES 23,643 - 23,643 21,408
NET ASSETS 23,643 - 23,643 21,408
FUNDS 5
Unrestricted funds 23,643 21,408
TOTAL FUNDS 23,643 21,408

The financial statements were approved by the Board of Trustees and authorised for issue on 29 March 2026 and were signed on its behalf by: Gut ag J Inglis - Trustee

The notes form part of these financial statements

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Scottish Women In Sport

Notes to the Financial Statements for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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: 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive 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. Expenditure 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 particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise 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.

continued...

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Scottish Women In Sport

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
31.12.25 31.12.24
£ £
Sponsorships 45,036 50,834

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

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

4. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2025 and
31 December 2025 1,588
DEPRECIATION
At 1 January 2025 and
31 December 2025 1,588
NET BOOK VALUE
At 31 December 2025 -
At 31 December 2024 -

5. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.1.25 in funds 31.12.25
£ £ £
Unrestricted funds
General fund 21,408 2,235 23,643
TOTAL FUNDS 21,408 2,235 23,643

continued...

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Scottish Women In Sport

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

5. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 45,036 (42,801) 2,235
TOTAL FUNDS 45,036 (42,801) 2,235
Comparatives for movement in funds
Net
movement At
At 1.1.24 in funds 31.12.24
£ £ £
Unrestricted funds
General fund 14,135 7,273 21,408
Restricted funds
Foundation Scotland 4,596 (4,596) -
TOTAL FUNDS 18,731 2,677 21,408
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 50,834 (43,561) 7,273
Restricted funds
Foundation Scotland - (4,596) (4,596)
TOTAL FUNDS 50,834 (48,157) 2,677

continued...

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Scottish Women In Sport

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

6. RELATED PARTY DISCLOSURES

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

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Scottish Women In Sport

Scottish Women In Sport
Detailed Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25 31.12.24
£ £
INCOME AND ENDOWMENTS
Other trading activities
Sponsorships 45,036 50,834
Total incoming resources 45,036 50,834
EXPENDITURE
Charitable activities
Travelling expenses 2,487 1,853
Computer and website expenses 361 43
Conference expenses 5,779 4,803
Telephone expenses 807 939
SWiS Gala Awards Dinner 15,267 18,686
Consultancy and administration costs 18,000 21,500
Memberships 100 -
Computer equipment - 333
42,801 48,157
Total resources expended 42,801 48,157
Net income 2,235 2,677

This page does not form part of the statutory financial statements

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