OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

CHARITY NO: SC047155

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

PAGE
Reference and Administrative information 1
Report of the Trustees 2-8
Independent Auditor’s Report 9-12
Statement of Financial Activities 13
Balance Sheet 14
Statement of Cashflows 15
Notes to the Financial Statements 16-28

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Secretary

Principal Office

Charity Number:

SC047155

Independent Auditors

Bankers

Wbg (Audit) Limited 168 Bath Street Glasgow G2 4TP Unity Trust Bank plc Nine Brindley Place Birmingham B1 2HB Virgin Money Jubilee House Gosforth Newcastle upon Tyne NE3 4PL

1

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO Report of the Trustees for the year ended 31 March 2025

The Trustees present their annual report and financial statements of the charity for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and 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.

The legal and administrative information on page one forms part of this report.

For simplicity, East Dunbartonshire Women’s Aid SCIO will be referred to throughout this report as ‘E.D.W.A.’ or ‘the group’.

Structure Governance and Management

Type of governing document

East Dunbartonshire Women’s Aid is a Scottish Charitable Incorporated Organisation (SCIO) registered with OSCR. The charity is governed by its constitution, which was adopted in 2017 when the organisation became a SCIO.

How the charity is constituted

The organisation is constituted as a two-tier SCIO, as outlined in the constitution. It operates with a membership base who appoint the trustees at Full Members’ Meetings.

Trustee recruitment and appointment

Trustees are appointed by the Full Members of the charity. Trustees are eligible for reappointment, and some also take on specific roles (e.g. Chair, Secretary, Treasurer).

Organisational structure

EDWA is managed through a flat-structure collective, meaning that decisions are made collaboratively across the team. While the board of trustees is ultimately responsible for governance and compliance, leadership is shared within the staff collective. Trustees currently include a Chair, Treasurer, and Secretary to meet constitutional requirements.

Related parties and wider networks

East Dunbartonshire Women’s Aid is affiliated with Scottish Women’s Aid, which provides valuable support including training, policy updates, guidance, and networking opportunities. The charity also receives HR support through H.R. Booth for employment matters.

Risk management

The charity maintains a Risk Register. Key organisational policies are also reviewed on a rolling basis, including Health & Safety, Safeguarding, GDPR, Whistleblowing, Financial Controls, and Lone Working.

2

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

Report of the Trustees for the year ended 31 March 2025

Objectives and Activities

The charitable purpose of East Dunbartonshire Women’s Aid (EDWA), as set out in our constitution, is:

“To advance human rights, promote equality and diversity, and relieve the needs of women, children, and young people who are experiencing, or who have experienced, domestic abuse (including coercive control), particularly by providing specialist support, advocacy, information, refuge accommodation, and outreach services.”

Our vision is aligned with the Scottish Government’s national ambition that: “Scotland is a place where women and girls live free from all forms of violence and abuse - and the attitudes that help perpetuate it - and where women and girls thrive as equal citizens, with equal access to power and resources.”

(Scottish Government, Equally Safe Strategy)

We work from a feminist, trauma-informed, and person-centred perspective, recognising that domestic abuse is rooted in gender inequality and power imbalances. We are committed to a collective, user-led model - our services are shaped by the voices and experiences of the women, children, and young people we support.

Our Board of Trustees includes individuals with lived experience of domestic abuse, bringing invaluable insight to the governance and strategic direction of the organisation. We provide a range of free and confidential services across East Dunbartonshire, including:

Our services are inclusive and accessible to all women, children, and young people, regardless of age, ethnicity, disability, sexual orientation, or immigration status.

Achievements and Performance 2024/25

In 2024-25, East Dunbartonshire Women’s Aid continued to provide vital, trauma-informed support to women, children, and young people affected by domestic abuse across East Dunbartonshire. Over the course of the year, we supported a total of 329 women, of which 222 were new referrals, as well as 47 children and young people. This support was provided through refuge accommodation, outreach work, follow-on support, group sessions, crisis response and specialist CYP services. An additional 30 contacts were recorded from women and professionals seeking information or one-off support.

Crisis Support and Safety

3

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

Report of the Trustees for the year ended 31 March 2025

Safety, Wellbeing and Empowerment

Based on feedback and exit interviews:

Children and Young People (CYP)

Peer Support and Recovery

Financial Support and Practical Help

We secured grants and donations to ease financial hardship for women and children:

Education, Awareness and Prevention

4

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

Report of the Trustees for the year ended 31 March 2025

Partnership Working and Campaigning

We played a key role in:

Challenges

Financial Review

During the financial year ended 31st March 2025, East Dunbartonshire Women’s Aid recorded a total income of £665,523 (2024: £654,389) and total expenditure of £641,337 (2024: £633,005), resulting in a net surplus of £24,186 (2024: £21,384).

The surplus has contributed to a closing fund balance of £343,758 (2024: £319,572) comprising:

Despite ongoing financial pressures, including real-term funding cuts and rising operational costs, EDWA managed resources effectively while maintaining frontline services. The organisation continues to review all expenditure carefully to ensure best value, while advocating for sustainable funding to meet increasing demand and service complexity.

Reserves Policy

East Dunbartonshire Women’s Aid aims to maintain free reserves equivalent to at least six months of core operating costs. This level ensures the charity can continue delivering essential services in the event of funding delays, emergency expenditure, or sudden income loss. Based on current costs, the target level of reserves is approximately £280,000£300,000. As of 31st March 2025, the charity held:

5

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO Report of the Trustees for the year ended 31 March 2025

This means the charity is slightly below its target free reserves level. The Board recognises this shortfall and continues to monitor the position closely. The current level of reserves is considered manageable, but improving the reserve position will be prioritised where possible through future fundraising and careful budgeting.

Future Plans

Looking ahead, East Dunbartonshire Women’s Aid remains committed to supporting women, children and young people affected by domestic abuse, and to continuing our work as a strong, collective organisation rooted in feminist values. Our main priorities for the coming year include:

Principal Risks and Uncertainties

Dependence on Housing Benefit

Much of our refuge income relies on housing benefit, which is only paid when flats are occupied. Voids can lead to funding gaps.

Recent Funding Cuts

Our HSCP funding was cut by 10% in the last quarter of 2024/25, with a further 10% cut confirmed for 2025/26. This reduces our capacity and could impact refuge staffing.

Tendering Risk

The council is reviewing all third-sector funding and may move to competitive tendering. This presents a risk to our core funding, though we are preparing for this possibility.

Staff Wellbeing: The emotional nature of the work, alongside increasing demand and reduced funding, risks staff burnout. We mitigate this through supervision, flexibility, and a strong collective model.

6

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO Report of the Trustees for the year ended 31 March 2025

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the income resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

7

DcKusbn Envoloryj ID.. 1l61156o.￿744J9>eF3￿g7FFtyJo381B7 EAST DUNBARTONSHIRE WOMEN'S AID SCIO Report ol thè Tnjslees for the year ended 31 March 2025 Concluslon East Dunbartonshire Wornen's Ald remalns commllled lo our mlssion of supporting women, children and young poople affected by éomestic abuse. Despito financial challonges across tho sedor, we conllnue lo ddlver speclalisl SO￿lCeS. We aro proud of what wo've achiovod ovèr the IRSI year and grateful to all our funders. partners, slaff. and eommunlly supportors for standing with us. As we look lo Iho fulurfi, wa will continue to work towards a Scotland where women and childron livè free from abuse and aro ablo to flourlsh. Approved by the trustees and 31gned on thelr bohalf by: reasurer, Tiuslee Date: 8th December 2025 cs Camscanner

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF EAST DUNBARTONSHIRE WOMEN’S AID SCIO FOR THE YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of East Dunbartonshire Women’s Aid SCIO (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that that audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Report and Financial Statements, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the report and financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such

9

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF EAST DUNBARTONSHIRE WOMEN’S AID SCIO FOR THE YEAR ENDED 31 MARCH 2025

Other information (continued)

material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 6, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

10

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF EAST DUNBARTONSHIRE WOMEN’S AID SCIO FOR THE YEAR ENDED 31 MARCH 2025

Auditor’s responsibilities for the audit of the financial statements (continued)

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures response to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing the risks or material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations we considered the following;

Based on our understanding of the charity and the sector we identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to;

We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such as the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006. We evaluated management and trustees’ incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to;

Audit response to the risks identified;

Our procedures to respond to the risks identified included the following;

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

11

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF EAST DUNBARTONSHIRE WOMEN’S AID SCIO FOR THE YEAR ENDED 31 MARCH 2025

Auditor’s responsibilities for the audit of the financial statements (continued)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-andguidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-foraudit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

For and on behalf of Wbg (Audit) Limited (Statutory Auditor)

168 Bath Street, Glasgow, G2 4TP

Date: 8[th] December 2025

Wbg (Audit) Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

12

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31 MARCH 2025

Note
Income and endowments from:
Donations and legacies
5
Charitable activities
6
Other Incoming Resources
7
Total Income
Expenditure on:
Charitable activities
9
Total Expenditure
Net income
Transfers between funds
Net movement in funds
Total funds carried forward
15
Total Funds carried forward
15		 Unrestricted
Funds
2025
Restricted
Funds
2025
Total
Funds
2025
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Funds
2024
£
£
£
£
£
£
213,258
204,760
418,018
208,623
230,555
439,178
247,505
-
247,505
214,997
-
214,997
-
-
-
214
-
214
460,763
204,760
665,523
423,834
230,555
654,389
421,420
219,917
641,337
419,399
213,606
633,005
421,420
219,917
641,337
419,399
213,606
633,005
39,343
(15,157)
24,186
4,435
16,949
21,384
-
-
-
-
-
-
39,343
(15,157)
24,186
4,435
16,949
21,384
244,158
75,414
319,572
239,723
58,465
298,188
283,501
60,257
343,758
244,158
75,414
319,572

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

13

l)nciitinrt Ftlv•lTriift l[) i ini 14fbll bl)IQ 411I•D hl .)fi nii i tHi&.Iiiin7 E-AST DUNfJhR TONSIIIRC WOMI:N'S Aln SCIO EIALANCI 51411-T AS AT 31 MARCI4 2025 Note 2025 2024 Ciirronl assots.. Dv.blors CA5h at bank And in hand 13 19 4,198 409.161 45.926 345,727 Total curr•nl assets 413,3J9 391,653 Llabllltles.. Credilors falling due will)tn onc year Net current assets 14 (69,601) {72,081} 319,572 Net assets 343,7r) The funds of the Charlty." Restrir.led Inconio luiids Unfestrictcyl funds Total charity funds 15 15 75,414 244,158 319,572 283,501 343,758 Approved by the trustees on and signed on Iheir behalf by: Dato: 8th DcGornbcr 2025 14 cs Camscanner

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2025

Note
Cash flows from operating activities:
Net cash provided by/ (used in) operating
activities
18
Change in cash and cash
equivalents in the year
Cash and cash equivalents brought
forward
19
Change in cash and cash equivalents
Cash and cash equivalents carried
forward
19		 2025
£
2024
£
63,434
58,078
63,434
58,078
345,727
287,649
63,434
58,078
409,161
345,727

15

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity constitutes a public benefit entity, incorporated in Scotland as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

(b) Funds structure

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created funds for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed, or through the terms of an appeal.

Further details of each fund are disclosed in note 15.

(c) Income recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations, are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Income from government and other grants, whether ‘capital’ or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

16

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

(d) Expenditure recognition

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 settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (e) below.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred.

(e) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to audit and legal fees together with an apportionment of overhead and support costs.

(f) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

(g) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(h) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(i) Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and charged to the unrestricted funds of the charity using the methodology set out in note 9.

(j) Operating leases

The charity classifies the lease of the buildings as operating leases. Rental charges are charged on a straight line basis over the term of the lease.

17

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (continued)

(k) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(l) Taxation

East Dunbartonshire Women’s Aid is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from tax in respect of income or capital gains received within categories covered by Chapter 3 part II of the Corporation Tax Act 2010 or Section 256 of Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to the charitable purposes only.

(k) Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Allocation of expenditure between activities - Support costs are allocated between charitable activities and governance based on the time spent by senior management on undertaking the charity’s activities.

3.Legal status of the Charity

The Charity is a registered Scottish charity and became a SCIO on 1 April 2018.

4. Related party transactions and trustees’ expenses and remuneration

No expenses were paid to the trustees in the (2024: £25). Trustee service expense of £1,120 were paid to trustees in the year (2024: £1,775).

Trustees liability insurance was paid amounting to £2,786 (2024: £2,608) during the year.

18

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5. Income from donations and legacies

Balmore trust
Co-op Community Fund
BBC Childrens In Need
East Dunbartonshire Community Grant
East Dunbartonshire Council Main Grants
East Dunbartonshire Voluntary Action
Fundraising Donations
Lenzie Benevolent
Radio Clyde Cash for kids
Safelives – Circle Fund
Scottish Government ESVAWG Fund
SSSC Training Fund
SWA COVID-19 grants
The Robertson Trust
Yorkshire Building Society
Neighbourly Funding
Screwfix Foundation
. Income from charitable activities
Direct Services for Women, Children & Young People
Experiencing Domestic Abuse
. Other incoming resources
Bank interest		 2025
2024
£
£
-
794
5,500
-
-
9,800
-
10,000
207,137
203,491
-
14,260
22,116
19,127
-
3,000
3,967
9,650
4,000
3,000
90,713
90,713
3,600
-
40,505
35,443
35,000
38,500
-
1,400
500
-
4,980
-
418,018
439,178
2025
2024
£
£

247,505
214,997
247,505
214,997
2025
2024
£
£
-
214
-
214

6. Income from charitable activities

7. Other incoming resources

19

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

8. Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown in the table below:

2025
Cost type
Staff costs
Total
Governance costs:
Auditor’s remuneration
Support costs (see above)		 Total
allocated
£
Governance
related
£
Other
support
costs
£
95,736
4,787
90,949		 Basis
of
apportionment
Time spent
2025
£
8,285
4,787
13,072
95,736
4,787
90,949

Support costs and governance costs relate wholly to charitable activities.

2024
Cost type
Staff costs
Total
Governance costs:
Auditor’s remuneration
Support costs (see above)		 Total
allocated
£
Governance
related
£
Other
support
costs
£
82,144
4,107
78,037		 Basis
of
apportionment
Time spent
2024
£
7,936
4,107
12,043
82,144
4,107
78,037

9. Analysis of expenditure on charitable activities

Staff costs
Rent & rates
Other property costs
Telephone, printing, stationery &
postage
Activity costs
Training costs
Affiliations & registration fees
Travel costs
Grants disbursed
Support and supervision
Other staff costs
Governance costs (note 7)
Support costs (note 7)		 Direct
Services
£
290,942
139,140
27,334
17,438
28,201
387
9,485
1,865
18,233
1,200
3,091
13,072
90,949
641,337		 2025
Total
£
290,942
139,140
27,334
17,438
28,201
387
9,485
1,865
18,233
1,200
3,091
13,072
90,949
641,337		 2024
Total
£
295,542
120,050
36,254
17,100
20,636
11,873
10,071
2,586
25,540
1,785
1,485
12,043
78,037
633,005

20

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

10. Analysis of staff costs and remuneration of key management personnel

Salaries and wages
Social security costs
Other pension costs
On Call Allowance
Total staff costs and employee benefits		 2025
£
2024
£
333,102
323,484
26,568
28,460
27,008
25,742
14,265
15,890
400,943
393,576

The charity made £27,008 of contributions to the pension plan on behalf of the employees (2024: £25,742).

No employees had employee benefits in excess of £60,000 (2024: Nil).

10. Analysis of staff costs and remuneration of key management personnel (cont.)

The average weekly number of persons, by headcount,
employed by the charity during the year was:
Key Management Personnel Remuneration		 2025
No.
2024
No.
13
13
2025
£
2024
£
400,943
393,576

Although East Dunbartonshire Women’s Aid SCIO have converted to a SCIO, they still follow the principals of a collective and therefore consider all employees to be key management personnel.

11. Net income/(expenditure) for the year

2025 2024
This is stated after charging: £ £
Auditor’s remuneration:
Audit fees 8,285 7,936

12. Government Grants

Income from government grants comprises unrestricted grants of East Dunbartonshire Council Main Grants of £207,137 (2024: £210,775). Additionally, restricted grants include the Scottish Government ESVAWG Fund of £90,713 (2024: £90,713), East Dunbartonshire Voluntary Action £nil (2024: £14,260) and SWA Scottish Government Covid-19 grant of £40,505 (2024: £35,443). Further detail of the restricted grants are contained in note 15.

21

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13. Debtors

Trade debtors
Prepayments
14. Creditors: amounts falling due within one year
Trade creditors
Deferred income (see below)
Other creditors
Taxation and social security costs
Deferred income;
Balance at 1 April 2024
Amount released to incoming resources
Amount deferred in year
Balance at 31 March 2025		 2025
2024
£
£
539
40,406
3,659
5,520
4,198
45,926
2025
2024
£
£
7,206
5,455
32,297
40,505
10,164
10,646
19,934
15,475
69,601
72,081
2025
2024
£
£
(40,505)
-
8,208
-
-
(32,297)
(40,505)		 2025
2024
£
£
539
40,406
3,659
5,520
4,198
45,926
2025
2024
£
£
7,206
5,455
32,297
40,505
10,164
10,646
19,934
15,475
69,601
72,081

Deferred income relates to grant income for the year to 31 March 2025 received in advance.

22

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds

Analysis of
Fund movements
Unrestricted funds
Contingency fund
IT Replacement fund
Backdated Pay
Maternity Cover
Total designated funds
General funds
Total unrestricted funds
Restricted fund
Balmore Trust Donation
BBCCIN (Grant 6 Year 3)
E.D.C (MARAC)
E.D.C (Strategic Partner
Funding)
E.D.C Community Care
Grant
ED – Community Grant
Scheme
EDVA – Communities
Mental health & wellbeing
fund
Inspiring Scotland -
Workforce Wellbeing Fund
Lenzie Benevolent
Radio Clyde Cash for Kids
Restricted Donations
Safelives – Circle Fund
Scottish Gov. (Equally safe
– VAWG Fund)
Souter Charitable Trust
SSSC Training Fund
SWA – Covid 19 100 Days
Emergency Fund
The Robertson Trust
Yorkshire Building Society
Young Phil Initiative
Screwfix Foundation
Co-op Community Fund
Neighbourly Funding
Total restricted funds
TOTAL FUNDS		 Balance
01.04.24
£
Income
£
Expenditure
£
Transfers
£
Balance
31.03.25
£
50,000
-
-
-
50,000
4,260
2,740
-
-
7,000
-
14,690
-
-
14,690
15,655
-
15,655
-
-
69,915
17,430
15,655
-
71,690
174,243
443,333
405,765
-
211,811
244,158
460,763
421,420
-
283,501
794
-
794
-
-
12,460
-
10,402
-
2,058
-
15,995
15,995
-
-
-
90,713
90,713
-
-
1,850
-
1,850
-
-
5,000
-
5,000
-
-
13,072
-
7,625
-
5,447
32
-
32
-
-
858
-
-
-
858
-
3,967
3,967
-
-
4,573
-
-
-
4,573
-
4,000
2,010
-
1,990
-
-
-
-
-
1,000
-
1,000
-
-
120
3,600
-
-
3,720
5,671
40,505
46,176
-
-
23,944
35,000
28,211
-
30,733
1,400
-
1,400
-
-
4,640
-
1,420
-
3,220
-
4,980
3,322
-
1,658
-
5,500
-
-
5,500
-
500
-
-
500
75,414
204,760
219,917
-
60,257
319,572
665,523
641,337
-
343,758

23

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds (continued)

Analysis of
Fund movements
Unrestricted funds
Contingency fund
IT Replacement fund
Maternity Cover
Total designated funds
General funds
Total unrestricted funds
Restricted fund
Balmore Trust Donation
BBCCIN (Grant 6 Year 3)
E.D.C (MARAC)
E.D.C Community Care
Grant
ED – Community Grant
Scheme
EDVA – Communities
Mental health & wellbeing
fund
Inspiring Scotland -
Workforce Wellbeing Fund
Lenzie Benevolent
Radio Clyde Cash for Kids
Restricted Donations
Safelives – Circle Fund
Scottish Gov. (Equally safe
– VAWG Fund)
Souter Charitable Trust
SSSC Training Fund
SWA – Covid 19 100 Days
Emergency Fund
The Robertson Trust
Yorkshire Building Society
Young Phil Initiative
Total restricted funds
TOTAL FUNDS		 As
restated
Balance
01.04.23
£
Income
£
Expenditure
£
Transfers
£
Balance
31.03.24
£
50,000
-
-
-
50,000
4,260
-
-
-
4,260
14,787
15,655
14,787
-
15,655
69,047
15,655
14,787
-
69,915
170,676
408,179
404,612
-
174,243
239,723
423,834
419,399
-
244,158
-
794
-
-
794
9,513
9,800
6,853
-
12,460
-
15,995
15,995
-
-
2,314
1,500
1,964
-
1,850
-
10,000
5,000
-
5,000
15,153
14,260
16,341
-
13,072
32
-
-
-
32
1,260
-
402
-
858
-
9,650
9,650
-
-
4,670
-
97
-
4,573
1,768
-
1,768
-
-
-
90,713
90,713
-
-
-
3,000
2,000
-
1,000
1,200
-
1,080
-
120
-
35,443
29,772
-
5,671
17,155
35,000
28,211
-
23,944
-
1,400
-
-
1,400
5,400
3,000
3,760
-
4,640
58,465
230,555
213,606
-
75,414
298,188
622,695
626,833
-
319,572

a) The unrestricted funds are available to be spent for any of the purposes of the charity.

24

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds (continued)

The Trustees have created the following designated funds:

The contingency fund has been created to set aside funds for use due to unforeseen circumstances in the current uncertain climate.

The IT replacement fund has been created for the costs of upgrading and purchasing new IT.

The Backdated pay fund has been created to cover the additional costs of paying all employees their wage increase.

The Maternity cover fund has been created to cover the costs of paying an additional staff member to provide cover for staff on maternity leave.

E.D.C. (Strategic Partner Funding & MARAC)

Core Funding for salaries of Domestic Abuse Practitioners - CYP Refuge and various overheads.

E.D.C. (Social Care Fees - Bishopbriggs & Kirkintilloch Refuge)

Funding for salaries of Domestic Abuse Practitioners in refuge and follow-on service.

EDC - Community Care Grant

Funding for all group work expenses for 1 year. £30.00 per session for consumables & activities.

EDVA - Communities Mental Health & Wellbeing Fund

Funding for 1 year for 14 hours for Specialist Domestic Abuse Practitioner - Office Support

Delivering Equally Safe (Scottish Government - )

Funding for Milngavie & Bearsden Project (2 x Specialist Domestic Abuse Practitioners) + Overheads

BBC Children In Need

Funding to decorate children’s bedrooms when moving out of refuge into their new homes.

The Robertson Trust

Funding for Specialist Domestic Abuse Practitioner - Children & Young People Outreach (Job Share)

Scottish Women's Aid - Covid-19 100 Days Emergency Fund

Funding to increase 5 staff member's hours to support no waiting lists. Total funding of 33 hours per year.

SAFELIVES - Circle Fund

Funding for emergency costs for women who are in crisis to support various circumstances

25

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of charitable funds (continued)

LENZIE BENEVOLENT SOCIETY

Funding for CYP Resources and to decorate and update Kirkintilloch refuge office & Childrens playroom.

Radio Clyde Cash for Kids

Funding to purchase vouchers for children in service

SSSC Training Fund

Funding for SVQ 6/7 Qualification

Balmore Trust

Funding to purchase vouchers for service users.

EDC – Community Grant Scheme

Funding to support the costs of increasing staff salaries

Yorkshire Building Society

Funding to support the cost of installing defibrillators in refuge accommodation

Screwfix Foundation

Funding to support the cost of refuge improvements.

Co-op Community Fund

Funding to support the cost of support communal refuge improvements and wellbeing projects.

Neighbourly Funding

Funding to support the cost of support basic essentials and food provision for families.

Souter Charitable Trust

Funding to support overhead costs.

16. Net assets over funds

As at 31 March 2025
Debtors
Cash and bank
Creditors		 Unrestricted
Funds
2025
£
4,198
316,607
(37,304)
283,501		 Restricted
Funds
2025
£
-
92,554
(32,297)
60,257		 Total
Funds
2025
£
4,198
409,161
(69,601)
343,758

26

Docusign Envelope ID: 1161156B-9B74-4395-8F30-97FF9003B187

EAST DUNBARTONSHIRE WOMEN’S AID SCIO

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

As at 31 March 2024
Debtors
Cash and bank
Creditors		 Unrestricted
Funds
2024
£
45,926
270,313
(72,081)
244,158		 Restricted
Funds
2024
£
-
75,414
-
75,414		 Total
Funds
2024
£
45,926
345,727
(72,081)
319,572

17. Commitments – Operating Leases

At the 31 March 2025 the charity had the following annual commitments under non-cancellable operating leases:

Operating Leases which expire:
Within one year
Between one and two years		 2025
2024
£
£
34,090
58,440
34,090
34,090
92,530

18. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per the Statement of Financial
Activities)
Adjustments for:
Decrease/(Increase) in debtors
(Decrease)/Increase in creditors
alysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents		 2025
2024
£
£
24,186
21,384
41,728
(1,555)
(2,480)
38,249
63,434
58,078
2025
2024
£
£
409,161
345,727
409,161
345,727

19. Analysis of cash and cash equivalents

27