West Lothian Women's Aid West Lothian Women's Aid Trustees, Report and Financial Statements Year ended 31 March 2025 SCIO Number: SC046887
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number.. SC046887 Contents Page Legal and Administrative Information Trustees Report Financial Review & Results io Statement of Trustees Responsibilities 11 Independent Examiner5, Report 12 Statement of Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements 15-20 Page 2of 21
WEST LOTHIAN WOMEN'S AID Charity Number.. SC001784 & SCIO Number: SC046887 Legal and Admlnlstratlve Information SCIO Number SC046887 Business address 92 Ivanhoe Rise Dedridge Livingston West Lothian EH54 6HZ Trustees Senlor Management Accounting 5eNices AILsquare Accounting Federation House, 222-224 Queensferry Road Edinburgh EH4 2BN Independent Examiner Bankers UnityTrust Bank PIC 4 Brlndley place Bimiingharn BI 21B Page 3 of 21
WEST LOTHIAN WOMEN'5 AID Charity Number.. SC001784 & SCIO Number: SC046887 Report of the Trustees Year ended 31 March Z025 TheTrustees have pleasure in presentingthe financial statementsfortheye3rended 31 March 2025. The Trustees who served durin8the period are set out on page three. STRUCTURE, GOVERNANCE AND MANAGEMENT West Lothian Women'sAid {WLWAI Is a recDgnised charity in Scotland and operates underthe rules of its constitutDn. WLWA has been operating within West Lothian Sin 1980 and became a SCIO {Scottish Charit3ble Incorporated Organisatton- SC0468871 in October 2016. Our vision remains to work to ensure: 'a society in which women, children and young peokle orefull und equulporticipants, uncon5trai)ed by the threat of domestic abuse or otherforms of abuse, violence or oppresslon,. In seeking to establish effectThie governance arrangements and as an affiliated member of Scottish Women's Aid, we are committed to pursuing the following.. Govemance and managementarrangementsthatare compliantwith the requirernents of OSCFI 55SC and the Care Inspettorate Designing and delivering quality services that are compliant with the Health and Social Care Standards Ensuring women children and youngpeople are artively invofved in evaluating and shaping our service5 The governance of WLWA is the responsibility of the Trustees/Board of Directors who are granted membershipunderthe terms of thegoverning docump.nt. Trusteegare committedtoensurinE WLWA 15 administrated effectivelyand can accountforits activitie5 and outcomesto 05CR, ourservice users, funders and other stakeholders. Appointment of Trustees In line with the governance document in place at the end of the period. tho number of Trustees comprisesa maximum of 11 and minimum of 3 members. TheTmstees/Board memb2rsmeetatlea5t six times a yearand all key decisions are made at these meetings and are formally recorded. Trustees are elected followingan openand thorough selection process which take52ccount of skill5, knowledge, experience, and alignment with the aims and objectives of WLWA. During this period, WLWA saw the introdurtion of 3 new trustees and the departure of 2 trustees. The contributions of all trustees are valued and recognised and WLWA remains gratefulfor their commitment over their period of service. Ourthree newtrustees bring a breadth of skills and knowledge tothe organi5ation', joined as trustee in March 2025. as a Soliator speaalising in employment13w, bringg useful legal perspertives to the Board of West Lothian Women's Aid. is deeply committed to Page 4 of 21
WEST LOTHIAN WOMEN'5 AID Charity Number: SC001784 & SCIO Number. 5C046887 advocatingforthe rights and safety of women, chiklren and young people afferted by dornestic abuse. She wishes to contribute to afuture where domestic abuse against women is si8nificantly reduced and thoge subjected to such abuse are better protected. Iso joined as 3 trustee in March 2025 and is an experienced healthcare and cotntnunity development professional with a stron8 background acro55 Statutoryp voluntary, and educational settors. She has worked extensivelywith marginalised communities, deliveringfrontline services in healthcare, harm reduction, safeguarding, and trauma-informed care within Lothian. With additional expertise in business operations and governance, ers a rare blend of frontline insight. strategic acumen and is Clinical lead and Director of ner own successful indepe ndent clinic. She is passionate about equality, empowerment, and driving systemic change for women and girls. Our final new Trustee in this period i 150 joined as a Trustee In March 2025and is a recognised leader In rhe flnancial Industry wrth over a decade's experience in strategy delive ry and charity partnerships, built on nearly 20years in a major corporate firm. Passionate about doing the right thing, she works across areas to create initiatives that strengthen communities and dèliver lasting impact. Our established Chair ontinued in office during this period. and a150 continued in office, providlng the chariiy with srability and ongoing expertlse. The board continued to offeressential support and guidance to the Managers of WLWA and team members on achieving tts objectives and programme of work5 as per the orRanisational strategic vision. The Chief Executive Officer (CEOI and Services Manager nomially attend 311 Trustee Committee meetlngs. The LEO is responsible for the day-to-day operations of WLWA. In exercising her responsibilities, the CEO is sUPPOrted by a servIs Manager and a team of professional, competent and qualrfied staff. as well as working wrth key stakeholders in achieving charitable objettives. Equality & Diverslty The ndture of our service means that all staff and frustee appointments are female and under5knd the dynarnics of gender-based violence. However, we recognise that many individua15 and communities experience unlawful and unfairdiscrimination andoppression. We believethateouality for all is a basic human right and artively oppose all forms of unlawful and unfair discrimination. We celebrate the diversity of society and are striving to promote and refttthat diversitywithin WLWA in the way we run our organi5ation and delwer our services. OBJECTIVESAND PURPOSE WLWA exists to change the lives of women, children and young people {WCYP) who have experienced or are in fearof domestic abuse and coercive control (whether emotional, psychological, physical, f inancial or sexuall, within a relationship with a partner or ex-partner, The organisation'5 purposes are: The reliefof those who h3ve expÈriencedgenderbasedvio1en. who have experbenced,or are in fearof, domesticabuse perpetrated by partners orex-partners, by- li} the provisN)n of Page 5 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number: SC046887 temporary refuge accommodation {iil providing supportand information on access to other services (iiil providing structured, supportive opportunities to allow clients to make choices fortheirfuture livl liaising with otherservices, in£ludingthe police, and advocating forclients affected by domestic abuse within legal and other protettion services. The advancementof education b¥: {il raisingawarenessof theeffects of domestic2buse wf(h the public and with young people lil) providing opportunities forthose we supportto shape the developme nt of services, policy and practice at strategic level. The promotion of equalityand diversity by upholdingand promoting the rights of all female clients landtheiraccompanyingchildren), who haveexperienceddomesticabuse inthe bel(ef that violence against females is symptomatic of wider structural inequalitie5 in society, and thus m31nly perpetrated by men. Achievements and Performance Sadly, we continue to see an ongoing increased demand for our service5 from women who find themselves in very vulnerable posltions, with an 12Yc increase in referrals for 5UPPOrt and 14% increase in telephone callsto our helpline compared to 2024. Despitethe continued pressure on our seNices and resources, WLWA continues to deliver high-quality person-centred support to the women, children and young people across West Lothian who need it most. Strategy This ongoing year-on-yearincrease in demalld for our services and resources is a central pillar of our strdtegic review, which the strategy subcommittee have made significant progress on in 2025. We have worked hard, collaboratingwith our clientsi partneragencies, board members and Staff team,to refresh our future strategy and organisational improvement plan for 2025-2028. Following the approval of our refreshed strategy it has been shared with our key stakeholder5 and the strategy subcommittee'sfocus has nowshifted to overseeitsdelivery. Ourrefreshedstrateg¥will enable us to grow sustainably, incorporating the views of 311 our stakeholders to ensure our resource and skills focus on the areas that will offer greatest impactfor our service users. Our People Our refreshed organisationalvalues of Safety, Honestyand Empowerment which were established in 2024 remain at theforefrontof all of our workas we continue to serve some of the mostvulnerab women and children in oursociety. These remain incorporated in our recruitment processes, day to day staff manBgement support and team development and in our work with clients and partner organisations. This ye3r s3W the exciting development of the organisation becoming accredited as a recognised providerof the International domesticabu5e informed Safe & Together~ Model Core Training. All of theteam at WLWA were trained in the model during the year alongside working collaboratively with partner agencies to extend the reach of the resource across relevant agencies. The organisation continuesto invest in the learning 2nd developmentof the staff team with all staff receiving the opportunity to become suitably qualified to meet SSSC registration requirement5. Page 6 of 21
WEST LOTHIAN WOMEN'S AID Charity Number" SC001784 & SCIO Number: SCC46887 We will also continue to build upon and invest in learning and development for our volunteer opportunities amongst our users to ensure there is lived experience at the heart of our servicÉ. Trusteescontinue to benefitfrom a comprehensive induction and ongoing development programme including a range of learning and development opportunities provided via our affiliation to Scottish Women's Aid. These opportunities include training on feminist govern3nce. domestic abuse and safeguarding together with on-going learning and development opportunities specific to the role. Our focus on OLtr people will continue throughout 2025 as we recoenise that having a highly skilled and motivated team, supported by the right processes and inf rastructure is critical in delivering the support and services needed across West Lothian. Finance & Fundraising The oversightfrom ourFin2nce and Fundraisingsubcommittee has led to improvedfinancial report¥ig and a renewedfocus on deliveringan3mbitious improvementin ourfundraisingcapability, supported by enhanced digital capability, As we continue to see service demand increase, this subcomtnittee provides oversightof ourincome and expenditure and works alongside the strategysubcommitteeto ensure allocation of our f unding ref lects our strategic priorities. ensuring monies are direrted to the areas of greatest imp3Ct. During this year the charity secured additional funding from a variety of sources to secure its core operational costs 3nd programme of attivities. This year saw ongoing support from the Bank of Scotland Foundation, the Henry Smith Trust and the West Lothi3n Communities Health and Well- Being Fund in supportof ourexpandingrepertoire ofservicesforsurvivorsof gender-basedvlo1en. We are also delightedto have received positivefundingnewsof financial supporttowardsourfuture core running costs and CLJrrent services from both the Robertson Trust and the Bank of Scotland Foundation, with both pledging their financial 5UPPOrt over a three-year period. These funds are instrumental in ensuring the future stability of the organisation from the next financial ye3r120261 and over a 3-year period. We were also delighted to receive ongoing financial support from West Lothian Council as our main core grant funder and ongoing support from the Equally Safe ScottI5h Government Funding (administered by Inspiring Scotlandl without whom we would have been u nable to operate. The focusforWLWA during this challenging economic climate remains to continue to secure it5 core funding provision over the next 3 5-year period whilst levering-in additional f inancial support to further develop the current programme of service provision. The Board receive bi-monthly accounts and monitorthe financial position on 3 6- 8-weekly basis via the board meeting structure. Partnership5 WLWA is a Scottish Charitable Independent Organisation and affiliated to Scottish Women's AKI {SWA). SWA provides support, guidance, and training opportunities as part of our affiliation agreement. Page 7of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number: SC046887 Partnership and collaboration are key principles for our organisation and we will continue in our role as key partner in improving the safety and wellbeing of women and children experiencing gender based violence through our multiagency work and representation on relevant forum5 and groups including MARAC, MATAC and driving a West Lothian wide response to the 16 Days of ActlVi5m Campaign. During this yearwe were delighted to support the West Lothian Domestic and Sexual AssaultTeam IDASAT) by co-delivering the 12-week CEDAR programme {Children Experience Domestic Abuse Recover) to local women and children. We were also delighted to offer our peersupport Freedom Empowerment Group progrBmme to our local partners in Shakti Women's Aid and forge a positive partnership with the local African Women's network to raise awareness of oursupport services. We are particularly proud of our education31 and preventative work undertaken with Children and Young People this year made possible as a result of positive partnership working with education and Police Scotland. This work enabled us to work in collaboration with off icers from Police Scotland to co-deliver Domestic Abuse awareness sessions by w3y of inputs within high schools around West Lothian. These sessions are designed to help raise awareness and understanding of domestic abuse and encourage healthy relationships. They are delivered to 4th, 5th and 6, year pupils across 8 schools, During the yearthere were 15joint sessions delivered with an average of 31 pupils attending each session. We also launched our"EmpowerU" resource and worked with smaller groups of pupils identified by education as needing our specialist trauma and domesticabuse informed support. There are clearand well-established links between povertyand gender-b2sedviolencÈ which are sad playingout in ourcommunities. Duringthis yearwe continued to be keymembersofthewest Lothkin Food Network and are very grateful for their ongoing support in awarding our charity additional resources including developing5everal positive corporate partnerships to enable usto supportthose most in need. We remain hugelygratefultothe organisations and partnerships whichfund and support ourservices. Their support and cornmitment to our organisation ensures that we work seamlessly and tireless together to help women achieve better outcomes for themselves and their families. We are particularly grateful to our housing association partners, Horizon and Almond. who enable us to provide emergencyself-contained accommodation optionsfor women and childreri in need of these facilitie5. SeNice Activities West Lothian Women'sAid IWLWAI has long recognised thata gendered approach to domestic abuse shows that inequalities across several areas in life are c105ely related to the abuse. The women, children and young people we support are more likely to experience povertyand deprivation. mo prone to mental and physical ill health and potentially also more vulnerable to addictions and experiencingfurtherabiJ5iverelationship5. As leaders in our'whole pergon approach" towomen and theirfamilies, we have always advocated for a gendered approach to addressingpoverty, health and wellbeing challenges to achieving gender equality across all outcomes. Page 8 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number. SC046887 WLWA has transitioned through a process of change, quality assurance and improvement in recent years and has strengthened our financial position enabling the delivery of an enhanced range of specialist support services. Our current service offering includes. A. Information and Support Telephone Line and email response service B. Face to face appointment service C. Independent Domestic Abuse Advocacy Support D. Safety Planning and Support E. Safe TemporaryAccommodation and support into permanent accommodation F. Specialist DomesticAbuse group 5UPPOrt G. Attivity Piogrammes forwomen H. l-l support (including 2417 support via on-call Service for existing women in safe accommodation) Income maximisation Bespoke counselling servi K. Resettlement Support L. Outreach support M. Children and Young People'sservices {l.'I support,group programmes and activities, resettlement support and Outreach 5UPPQrtI. N. Training and consultancy to partner organisations O. Awareness raising via relevant campaigns and use of social media P. Dynamic social media services Our key service usage statistics for the 12-month period ending 31" March 2025 are as follows.. WLWA had 1057 referrals for support from women during the year. These figures demonstrate a 120/0 increase on the previous year. We supported 612 women through ourtelephone support lirse, an increase of 14Q/o from the previous year. 83 women assessed as high risk of serious harm were offered intense support through our Independent DomesticAbuse Advocacy Service. We were able to offertemporary safe supported accommodation to 49 women and 49 children. We provided a programme of resettlement 5UPPOrt to help women and children transition to permanent housing option5 for 23 women with IS accompanying children. We provided a comprehensive programme of outreach support for a further 17 women and 13 accompanying children living in othertenancies/accommodation. Our Counselling Service supported 52 women through the year, offering up to 14 sessions perwoman. Our specialist dome5ticabuse peersupportgroup programme, Freedom Programme (offering between 10 and 12 2-3-hour sessions per programme), 5UPPOrted 58 women dvrins thc pertod. P3ge 9 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC(K11784 & SCIO Number" SC046887 The Board and team continued to work collecttvely with our partners to ensure that we Wofk innov3tively and collaboratively to provide a valuable 5Ulte of support services for women and children. Risk Management The Trusteesconsiderthe riskstowhich WLWA is exposed as partof regularreviews and hold awritten risk register. Internal risks are minimised by control procedures for 3Uthorisation of all transactions and projects, and by ensuring appropriate people, policies and practice5 are in place. The main and continuing risk to WLWA is the financial risk. exacerbated by the current and ongoing econom challenges. WLWA continuesto adopta clear strategyto m¥tigate this risk which includes maximising occupanLy within accommodation and minimising void levels, diversifying income streams, delivering public and corporate events and partnering with local businesses to maximi5e opportunities for raising awarene55 of ourwork and to attract additional income. The charity has retained the lease of 7 self-contained propertiesand 12 rooms within a shared facility for women, children and young people in need of temporary safe accommodation. Summary The Board of Trusteesand I remain hugely proud of the commitmentof our te3m and the impact that they have on the live5 of 50 many women and children in West Lothian. There is ongoing increased demand for our services from women who find themselves in very precarious and vulnerable positions. Our team provide truly person-centred support-working with women and children to address each area of their life which is caus ing them disadvantage, pain, anxietyand distress. We continue to see more requestsfromwomenwith highersupport needse.g. mental health concerns, additionaSsupportneedsand addictionworries. Ourteam place each woman at the centre of our services and empower her along herjourney of recovery where she can thrive. Lookingaheadto 2025-26, we will continue to invest in our premise5, processes, services and peop, building resilien skills and flexibility into the organisation. We are committed to partnering with and supporting suNivors of domestic abuse and in holding perpetrators to account for their abusive patterns of behavioural choices and impact on family functioning and child welfare. I remain honoured to be one of the WLWA team and look forward to the future where we continue to deliverthe bestservices possible informedbyagenderedand human rightsapproach, c0-produd with women and children and embracing our leadership role in our community and partnerships. FINANCIALREVIEW AND RESULTS Reserves Policy Reserve5 are needed to bridge the gap betweeri the spending and receiving of income and to cover unplanned emergency repairs and other expenditure The trustees, policy 15 to maintain reserves at Page Ioof 21
WEST LOTHIAN WOMEN'S AID Charity Number: 5C001784 & SCIO Number: SC046887 around 3 months of norm31 running costs in order to meet commitments and to cover unexperted expenditure. The balance on unrestricted funds is in excess of this figure. Funding Source5 Incomingresourcesforthe pÈriod amountedto £498,293 which representsa£20.299 (4.25°Al increase on the previous year.The net movementir)funds reduced slightty from £8,237 in 2023124 to (£3,147) in 2024/25. The information outlined in pages 13 to 20 provides more detail in support of thefinancial POSltion. The main source5 of funding remain West Lothian Council and the Equ311y Safe Funding from the Scottish Government. however, additionalfundinghas also beenreceived fromthe Henrysmith Trust, Scottish Women's Aid and the Bank of Scotland Foundation. We 3150 received additional funding towards client travel, emergency assistance and towards our summer programme for Children and Young People. Thanks are extendedtothe Cruden Foundation, The Ke1V Familycharitable Trust, Cash for Kids and the Councillors Disbursement Funds for pledging their support in relation to these areas. We would like to thank all our funders for their generous f inancial 5UPPOrt in this year. We would also like tothankthose who have given resources'in kind"thisyear.These include partne from Schuh, Church of Scotland, Kirkton Flooring, Wyman Gordon, Baillie Gifford, Tesco, Morrisons, Reuse &Thrive, Front Line Construction Ltd, IQVIA, Fitwise,Saica, Dignity Boxes,Arnold Clark, Dunelm, Kids Out, Riverkids, West Lothian School Bank and West Lothian Food Bank. We would also like to extend our thank5 to everyone who has donated to our charity and/or raised funds on our behalf. Plans forfuture period5 The charity's income h3s increased Steadily overthe last 5 years as a result of retaining local authority core f unding, generating additional f inancial support f or core services and project delivery and as a result of working in collaboration with local housing associations to increase our complement of safe accommodation. The increased expenditure overthe last3years in turn reflectsthe enhancedstaffing levels associated with these service improvements and associated project and running costs. WLWAwill continue toworktowards increasing boththe core and grantfLtndingavailable byexploling diverse range of funding sources including statutory funds, further grants from trust5 and foundations and by building links with corporate sector partners. Page 11 of 21
WEST LOTHIAN WOMEN'S AID Charity Number. SC001784 & SCIO Number.. SC046887 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Trustees are required to prepare Financial Statements for each financial year which give a true and fairview ofthe charity and of the incoming resources and applution of resources of thecharity for the year. In preparingthe5e Financi31 Statements the Trustees are required to: select Sultable accounting policies and then apply them consistently ObseNe the methods and principles in the Charities SORP 2019 IFRS 1021 Make judgements and estimates that are reasonable and pnjdent Statewhetherapplicable UKAccountingStandards have beenfollowed, subjecttoany material departures disclosed and explained in the Financial Statements Prepare the Flnancial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible forkeepin8 proper accounting records which disclose with reasonalk accuracy at any time thefinancial p051tion ofthe charity and enable themtoensure thatthe Financial Statements comply with the Charities and Trustee Investment {Scotlandl Act 21J)5 and the Charities Accounts Iscotlandl Regulations 2006. They are 31so responsible for safeguarding the a55ets of the charity and hence fortaking reasonable step5 forthe prevention and detection Df fraud and other irre8ularities. This report has been prepad in accordance with the Statement of Recommended Prattice Accountingand Reportingbycharities lJanuary2019} applicable to charities preparingtheir accounts in accordance with FRS 102 and in accordan with the special provisionsof Part 15 of the CoMpanS Act 20a6 relating to small entities. Approved by the Board of Trustees on the and signed on Page 12 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC(J)1784 & SCIO Number: SC046887 Independent EKamitterfs Report to the Trustees on the Unaudlted Financial Statements of West Lothian Women's Aid. I report on the accounts forthe year ended 31 March 2025 as set out on page5 13 to 20. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the CharitiesandTrustee Investment (kotlandl Art 2005lthe Act) and the CharitiesAccounts {Scotlandl Regulations 2CKJ6. The charty's Trustees consider that the audit requirement of Regulation 10(1) (a) to Icl of tf Accounts Regulationsdoesnotapply. It is my re5pon57bilityto examinetheaccounts as required under Section 44111 (cl of the Act and to state whether particular matters have come to my attention. BASIS OF INDEPENDENT &YAMINEs sfATEMENT My examination is carried out in accordance with Regulations 11 of the Charities Accounts (Scotland) Regulations 2(M)6. An examination includes areviewof the accountingrecords kept bythe charityand a comparison of the accounts presented wh those records. It also includes conslderation of ary unusual items or disc105ures inthe accounts and seeksexplanatlonsfrom the Trustees contrrninEany such matter5. The procedures undertaken do not provide all the evidence thatwould be required in an audlt. and consequently I do notexpress an audit opinion on the view given in the account5. INDEPENDENT EXAMINER'S STATEMENT In the course of my exarnination, no matter has come to my attention: Which give me reasonable cause to believe that in any matenal respett the requirements.. to keep accounting records in accordance with Sertion 44(1) la) of the 2005 Att and regulation 4of the 2C06 Accounts Regulations. and to prepare accounts which accord with the accountlng records and cornply with Regulation 8 of the 2006 Accounts Regulations have not been met, or To whith. in my opinion, attention should be drawn in orderto enable a proper understsnding flflzov Page 13of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number: SC046887 STATEMENT OF FINANCIALACTIVITIES {Incorporating the Income and Expenditure Account) Year Ended 31 March 2025 Unrestricted Funds Restricted Funds Total Funds Total Funds 2024 2025 Notes Income ond endowmentsfrom.. Donations and legacies Charitable activities Other trading activities Total Income 17,664 142.107 17,664 480,629 102,827 373,254 1,913 477,994 338,522 159.771 338,522 498,293 Expenditure.. Raising funds Charitable activities Total Expenditure 1.524 468,233 469,757 162,221 162.221 339,219 339,219 501,440 501,440 Net Income / {Expenditure) before transfers Transfers between funds Net Movement in Funds 12,450) {6971 (3,1471 8.237 (2,450) (697) (3,147) 8.237 Reconciliation of Funds.. Total Funds Brought Forward Total Funds Carried Forward 210,682 208,232 697 211,379 208,232 203,142 211.379 12 The statement of financial activities include5 all gains and losses recognised in year. All incoming resources and resources expended derive from continuing activities. The notes on pages 15 to 20 form an integral part of these financial statements Page 14of 21
WEST LOTHIAN WOMENS AID Charity Nurnber: SC001784 & SCIO Number: SC046887 BALANCE SHEET At 31 March 2025 Notes Z015 2024 Fixed Assets: Tangible Fixed Assets 6,120 1,502 Current Assets: Debtors Cash at bank and in hand 10 30,779 278,303 309,082 IL40J 31x1,768 312, 1&8 Uabllltles: Creditors., Amountfalling due within one year li (106.970) (102,2911 Net Current Assets 202,112 209,877 Total Net Assets 208.232 211,379 The Fundsof the Charity: Restricted Funds Unrestricted Funds Total Charityfunds 697 210,682 211379 208,232 12 208,232 The Financial Statements were approved by the Trustees on and Signed on its behalf by The notes on pages 15to 20form an integral part of these financial statements Page 15 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number: SC046887 NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 March 2025 Accounting Pollcies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year2nd the preceding year. Basis of Accounting The Financial Statements are prepared underthe historical cost" convention and in accordan with the Charities SORP IFRS 1021 that applies the provisions of Section IA "Small Entities" of Financial Reporting Standard 102 "Financial Reporting Standard applicable in the UK and Republic of Ireland" The Trustees are of the view that the immediate future of the Charity is secured and on this basis, the assessmentof the Trustees is that the company remains a going concern. Cashflow The charity has taken advantage of the exemption fromthe requirementto produce a ca5hfk)w statement in accordance with the Financial Reporting Standard for Smaller Entities leffectrve January 2019), Fund Accounting Unrestricted funds are available at the discretion of the Trustees in f urtherance of the general objettives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donororthrough the terms of an appeal. Note 12 in the statements refer. Incoming Resouros All incoming resources are included in the Statement of Financial Attivities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. Resources Expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes anv VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Tangible Fixed Assets and Depreciation Tangible fixed assets are stated at cost le55 accumulated depreciation. Assets le55 than £SC are not capitalised. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows.. Fixture5 & Fittings Computer Equipment 25/0 Straight line 33/0 Straight line Page 16 of 21
WEST LOTHIAN WOMEN'S AID Charity Number."SC001784 & SCIO Number: SC046887 Notes to Flnancial Statements Icontinued} Year Ended 31 March 2025 DonatlOn5 and legacie5 Unrestricted Funds Restricted Funds Total 2025 Total 2024 WLC- Voluntary Organisation Gene ral Srnall Grants Donations Received 84,450 4,280 14,097 102,827 5,687 11,977 17,664 5,687 11,977 17,664 Income from tharitable artivities Unrestrirted Restrirted Funds Total 2025 Tot 2024 Funds Bank of Scotland BBC Children in Nee 13,789 12.556 28, 100 74.830 2,5C 14,555 13,789 12,556 28,100 74,830 2,500 14,555 8,273 24,716 22,276 74,831 3,096 25,534 4,700 3,ODO 4,C¥JO 11,588 35,400 I nspiring Scotland Natwest- Safe Llves Circle SWA- 100 Days VOLANT WLC- Communityjusti WLC- Food Network WLC- CYP WLC- Main Support WL Wellbeing Funcl The Swire Funds Housing Benefit Rent & Services Mlscellaneous Income 3,267 3,963 8,135 136,410 18,8 21,617 3,267 3.963 8, 135 136,410 18,OlJJ 21,617 74,923 f4,794 2,390 480,629 74,923 64,794 2,390 142,107 86,538 65,8Y9 2,403 373,254 338,522 Page 17 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number: SC046887 Notes to Financial Statements (continued) Year Ended 31 March 2025 Income from othertrading activities Unrestricted Restricted Designated Funds Funds Funds Total 2025 Total 2024 Income from Fundraising 1,913 1,913 Cost of Raising funds Unrestricted Restricted Designated Funds Funds Funds Total 2025 Total 2024 Fundraising Event Expenses 1,524 1,524 Charitable Activities Unrestricted Funds Restricted Funds Total 2025 Total 2024 Client Support & Development Staff Costs ICTCosts Property Costs Admin Costs 8,518 70,605 29,859 42,007 11,232 162,221 17.505 232,835 2,466 52,022 34,391 339,219 26,023 303,440 32,325 94,029 45,623 501,440 20,799 281,121 20,480 90,962 54,871 468,233 Page 18 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number.. SC046887 Notes to Financial Statements (continued) Year Ended 31 March 2025 Staff costs and numbers Unrestricted Restrirted Funds Funds Total 2025 Total 2024 Staff Salaries National Insurance Pension Contributions 63,926 4,966 1,713 70,605 212,797 14,899 5, 139 232,835 276,723 19,865 6.852 303,440 257,313 16,848 6,960 281,121 No employees received emoluments of more than E60,00012024: None) The average monthly number of employees duringthe year was 1112024- 111 Trttstee5' Remuneration and benefits There were no trustee5' remuneration or other benefits for thi5 or the previous year. Tangible f Ixed assets Fixtures & Fittings Office Equipment Total Cost As at l April 2024 Additions Disposal As at 31 March 2025 11,026 6,120 17,363 28,389 6,120 17.146 17,363 34,509 Depreciation As at l April 2024 Dispos31 Charge forthe year As at 31 March 2025 10, 192 16,695 26.887 834 1,502 28,389 11.026 17,363 Net Book Value At 31 March 2025 6,120 6,120 At 31 March 2024 834 1,502 Page 19 of 21
WEST LOTHIAN WOMEN'S AID Charity Number: SC001784 & SCIO Number: SC046887 Notes to Financial Statements Icontinued) Year Ended 31 March 2025 Debtors falling due within one year 2Q25 2024 Trade Debtors Prepayments & accrued income 28,524 30,779 11,400 11,4CrfJ ii. Creditors: amountfalling due within one year 2025 2024 Trade Creditors Accrua15 & othe r creditors Social Security & OtherTaxes Deferred Income 15,960 4. 120 6,841 $0,049 106,970 16,842 3,134 1,669 80,646 102,29 -Deferred Income made up as follows: 2025 Fund 2024 BBC Children in Need Bank of Scotland Foundation Volant The Swire SWA 100 days WLC Wellbeing Fund Other funds Henry Smith Natwesl Safe Lives Circle Total Deferred Income 6,278 20,684 18,800 21.617 12,767 500 6,895 20,114 3,083 27,094 8,363 13,000 1,500 80.049 80.646 Movement in funds Asat 01104124 Transfer between funds Income Expenses Asat 31/03/25 Unrestricted Funds Restricted Funds Total Funds 210,682 697 159,771 338,522 498,29a 162,221 339,219 501,440 208,232 211,379 208,232 Page 20 of 21
WEST LOTHIAN WOMEN'S AID Charity Number. SCIX11784 & SCIO Number: 5C046887 See full Restrltted Fund Analysis breakdown below Notes to Finanaal Statements (continued) Year Ended 31 March 2(J25 Movement In funds (contlnued) Asat 01104124 Transfer between fund5 Income Expenses Asat 31103125 Restricled Funds: Bank of Scotland Foundation BBC Ch'ldren '.n Need 13,789 12,556 l a,7%9 12,556 23.025 74,830 23,02S 74,830 697 Inspiring Scotland - Equally Safe Insplring Scotlan¢Y Staff Wellbeing Natwe5t - Saving Lives Scottish Women'5 Aid - 100 Days WIC- Community Justice WLC- Food Network WLC- CYP 697 2,500 14,555 14,S55 3,267 3,213 8,135 136.410 18,800 21,617 3,213 8,135 136,410 18.800 21,617 WLC- Main Support WL Wellbeing Fund The Swire Funds Total Restricted Funds 697 332,697 333,394 Page 21of 21