REGISTERED cHARy NUMBER: SC047434 IiEPORT OFTHE'I"RUSTEES AND FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2025 FOR REFREWSR£ WOMEN'S AJD SCIO Aze¢S Audit Services Chartered AccounlaDt Statutory Auditor "l itanium I King's InLh Place Renfrew Cil&s8OW PA4 8WF
RENFREWSHtRE WOMFNIS AID SCIO CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Report of the Trllstees Report of tbe Independent Audltors 8 to 10 Statement of Financial Artivltles 11 Balance Sheet 12 Cash Fh)w StateoKRt 13 Note5 to the Cash Flow Ststement 14 Notes to the Financial StalweDts 15 to 26
RENFREWSHVRE WOMEN'S AID SCIO CHAiRPERSON'S REPORT FOR THE TrTAR ENDED 31 MARCH 2025 Renfrewshire Women's Aid (SCIO) provides high quality. trauma-infornked specialist sllprt to Women, Children and Young People experiencing domtrstic abuse. Renfrewshire Women's Aid (SCIO) continues to provide our core seryices in person and telephone support via the advice ¢entre and providing housing support to families living in refuge. The support group colltinu¢d to m¢¢t fortuightly and continues to be lcd by the women attending. The Own My Lif¢ cours¢ bas proveAi popujar and is currently nJnDing a waiting list for both the dale and evening course. Those who attended thc Own My Lif¢ course provided very positivc cvaluations. Thc cowsc aim is t() support womell to regain ovmersbip of their lives after they have been in a rclationship with an abuser. SurvAVOts who attended the course in 2024125 havc the following in th¢iT end of COU evaluations: "It is a cballenging emotional gmup but y()u will IOOO% feel great after. You atr supported througbout". "IV8 a must if you waDt to move forward - go for it!11. "I don't know where I'd have been OT came across in the future if I dithi't have the Opportlty to attend the coutse". Rcnfrcwshire Women's Aid (SCIO) were successfill in applying to the National IA)ttery Community Fund lor a rcfi11.thnKnt project for our refuge accomm(Mlation. The project - Painiing a Bright Future in Rege was awardcd £178,784.00 over three yea[5. The first instalmeni of£s9.564. allowcd the collective to refurbish the children and youllg people's support spaces in our reC building.s aTd 3 of OUT Tege spacos. We were also given year 2 instalment of the Circle Fund provided by Natwest in partnership with SafeLives. This provided £2,0(K) allowillg us to provide emergency financial support to our clients to incrcasc thciT safcty, assist with recoverand resettlement and immediate crisis intervention. ReDfrewsbiff Women's Aid (sao) participate in a variety of multi-Ageiw gtOUPS to develop positive working relatiothip5 with other agencies in Renfrewshire to fijrther improve our support of service users. Collective members attend RenfrewshiLY lId Protection Voluntary Seotor FOTW The Home18 Partnership, and RenfrewshiTt's Financial Harm Sllp. We are core members of Renfrewshire's Mutti Agency Risk Assessment Confer¢ncc (FrfARAQ whicb is a four weekty conferencc held to manage risK share infriTmation and action plan to improve the safety of survivors of domestic abuse who have been identified being ai high risk of serious injury or homicide at the hands of their abuser. We offer an Independent Domestic Abuse Advo(acy (IDAA) service lo high-risk victiTns who have been identified as being at significant risk of serious harni or homicide lo assess risK safety plan and present the survivoTS views at the MARAC netItig. Our tndependent Domestic Abuse Advocacy Service SUPPDrted 55 don]estic ab Survivo deemed to be at high risk of serious hami or homicide thie ro domestic abuse. RWA are members of Renfrewshire's Gender Based Viol¢ncc strategy group wbich ensure Renfrewshire Council and parthets meet the slrdtegic objectives of Equalty Safe- the Scottish Governments Strategy to erddicate Violence Against Women & Girls. In addition to attenditig the meetings. RWA contributes lo the counciE's Equally Safe data collection feeding in d8t8 of the suptM)rt provided to Women, Children and Youug People in Retfftewshtre affected by (lomestic abuse and other forn of gender-based violence. Renfrewshir¢ Women's Aid Children and Young People's support services continued to support children and young people affect by domestic abuse both in refugc and via outreaclL including face to face SUprt and outings to help survivors and their children rebuild the relationships affecied by their exposure to domestic abuse. The group were also able to provide ChTiSttn&s' hampcrs foT families living in rehg¢ which provided much needed help when funCeS are strcÉchc(L In addition to providing support services, Renfrewshire Women's Aid (SCIO) delivered training and awareness raising sessions to a variety of paTthLT dgencies including Home Start RLTfiewsbire and Renfrcwsbire Recovery Across Mental Health OiAMH). OUT trainer also delivered 4 training sessions for Scottish Women's Aid's induction progrdrnmc for new Women's Aid workas in Scodand. RcDfrewshire Women's Aid TJOW also have a ceriificated Safe and Together Trainer. Safe and Together is a paradigm Sh in the management of child protection in the context of domestic abuse and the trainer has already began to dehver the progrydnm in partnersbip with colleagues in Renfrewshire Couucii and Scottish w0nS Aid. As our lease for our spacc at 29 M05.% Strcct was coming to an cnd in April 2025, Rtnfrcwshi Women's Aid wcrc able to source altenMtive uffice space at 64 Ftspedair Stree( Paisley and in consultation with the landlord the new support space offered much more space foi supporting the Women, Thildren and Young People using our services at a more discrete lo¢*ion than our current space and we Iwk forward to establishing ourselves in ow new space. 15 Decemk.r 2025 Page I
RENFREWSHtRE WOMENIS AtD SCIO REPORT OF THE TRiJSTEES FOR TFtE YEAR ENDED 31 MARCH 2025 The trustees psent their awiual Irustee8' rep)rt together WAth the financial Staten of the charity for the year ending 31 March 2025. The fcial statements comply with the Charities and TnLStee Investment (Scotland) Act 21X)5, the Clwiti&s Accounts (Scotland) Regulats"ons 2006 (as alncndcd), the charitys governing docum¢nL and Accounting and Rq)orting by Charities: Statemelll of RecoD]mended Prdctice applicable to charities prying their a¢cA)unts An a(xorthnce with the Financial Rwting Standard applicable in the UK and Rq)ublic of Ireland (FRS 102). Objectives and aims Renfrewshire Women's Aid:. Is cotnmitted to providing suppoLL InfornOn and help to any Woma child or young petson who 3sks for help. Ha% an open dooi pliGy and 15 committed througb this policy to pvIding fUge aGcomTn(Klation for every woman who &sks for IL Ts cornmitted to Providing tcmpordry refuge accom1[0 for women and their children where the women have suffered abuse (mental, physi(21 or sexual) in their homc orwithin a telth"onsbip with a parlner or partner. Is committed to providing safe refilge accornmodatioD for womcD and their childreD in OTder for thenk to be able to escape abwe, and to have support in deciding what to do next. Is committed to offering support and itifommtion for any women and their chAldren Ivho may ]mve left a temporary Tefuge. Believes that all woll1, children and young people should have the right to safety from violence,. therefore Renfrewsbire Women's Aid does Dot condone physical abe, bullyillg, tbreats or verbal abuse and seeks a non-violent environment throughout all our PToperties. Considers refuge a¢CmModatIOn as the service usels own home. wome children and young people stsying theTe should ideally rnakc decisions abour everyday life in the rge and be CODsulted about everyday decisions WAthu the refuge. Bclieves that women, children and young people in rethge should be able to stay as IoT]g as they need to. (within WOTkablc limits) and have th¢ opportunity to makc dc¢isions frec of PT¢ssure. Recognises that because a woman seeks refuge accommodati4 it does not always mean she wants to rnake a final Aims to help women to tnake their decisio5 and not make those decisions foT thcuL Believas that ¥AII wotllen have an equal right to make decisions which aITcci their lives. Rcnfrewshire Women's Aid eneourdg(% self deterniination, and helps womell regaill the respect which thLy may well have104t througb abuse. Recognises that chddren and young people experienciDg dom¢stic abuse arc illdividuals with thciT own expcricnces, rights and needs. Is committed to ensuring that refuge accommodation is plessant and safe for children and young peopl4 and rther that workers speDd tim¢ with Ihe children and young people as th¢ir needs are also vitaL Strives to n]ake the oifice, refijge and play areas accessible to all children and yOUDg p1¢ and acce&sible to service users With mobility problenis and disability. Will work in partnersbip with relevant statutory and voluntary agencies to ellSU the best outcome for Worne cbildren and young people who have experienced domestic abu. Page 2
RENFREWSHIRE WOMEN'S AID SCIO RLPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 21125 OWECflVES ANDACTIVITIES Obje¢tiYes and gims- conlinued Will conlinue to encourage the provisAon of pernent housing for Wome children and young people who have experienced domestic abuse by liaising closely with housing providers. Will act prcSSu group on behalf of woJncn, childTCll and young people who have expwienced doTnCStic abuse to cncuurngc stakntory autborities and Oth agencies to recognise their ob]igations legal and otheThYise, towards woroe children and young people who cxpcriencc domcstic ab. Believdq that wolnen are abused lyecause of the inferior position wornen have within society in general and within Telationships with m¢n in pthicular. R¢nfiEwsl]ir¢ Wom¢n¥ Aid will pmmot¢ th¢ education of th¢ community aud th¢ir representatives with reSt to the abuse ofwomen and its prevention. Significant adivities Our servicc is carefity tailored to the women and children who need it. We have been able to athieve this by listening to and learning from all those who seek help from Renfffwsh1 Women's Ai<L Refu Our fUge is a safe place where women can feel safe and secure whilst decidiog wIt to do nexL Our refuge comprises self40ntained and fully firnished fla During their slay we Provide wport w0erS for boih them and their children. Advice and inf0mtion We bav¢ a drop-in advice centre where women are wekom¢ to rall in and see sotneone or trlcphone for support and advice. to one su We are dedicatoj to providing women with infornution so that they Can make their own decision regarding their future. We will always listen witlK)ut judgement and eJ]swe that women have Options available, in order to be in Colltrol of their lives. ort of children and un W¢ ar¢ also cortimitt to supwrting d)ildT¢n and young people wbo CXPCTiCnCC domcstic abusc. We beli¢ it is important to recognise they are indiviththls who have their own needs and must be listened to in their own right. We are able to provide support work5 who help with play sessions and trips for any Childr and young people in ourrthg¢. Advocac We can advocate on a womans behalf alld provide represenlation with statutory th voluntary agencies. ts infornwtion We can provide infoTmation on all legal Ttghts and help women find A local solicitor if ne£essary. Benefits infomjation RLmfrew8hire Women's Aid will help women detennine what benefits they are entitled to andhow to claim thcm. Education and awareness Rcnfrcwshirc Wom¢n's Aid will raise tb¢ awarenes5 of domestic abuse and Ats prevention in the wider con)nllty and thciT repcotives. ort Renfrewshire Womell's Aid facilitsrtes a sUprt group in our offi(% ery second Friday. Own life course Own rny life course is an innovative, creative, educational, 12 week Course for women who have been subjected to domestic abuse, allowing Rcnfrewsbirc Women's Aid to support women in regaining ownership of their lives after they have been in relationship with an abser. Page 3
RENFREWSHIRE WOMKN'S AtD SCIO REPORT OF THE TRUSTEES FOR THL YEAR ENDED 31 MARCH 2025 ACHiEVEMENTS AND PERFORMANCE CharitablL' xltivitii's As of Marcb 2025 Renfrewkn Womens Aid Lnanages two Rfuges. Each building can accommodate 7 families. We also have 5 scatter flats pmvided by local Housing Associations. The 19 spaccs still falls short of the 23 spaces Tecommcnded by COSLA forihe Renfrewshire area. From l April 2024 to 31 March 2025. 1569 women received direct supT( 30 women and 22 children lived in refuge. FINANCIAL REVILW Financial position lkning the yeat the chlty madc a of £58,053 (2024 _ deficÈt £45.014) n]ng total rnerves of £82,996 at 31st March 2025. Ot]r organisakn.onal budget is set for the next 2 ycars. Our funding is set for the next 3 years and w&% not expected lo increase, however, both ReDfr¢wsbir¢ Council alld InspiriDg Swtland hav¢ granted us with a sn)all but significant increase. We have anaged to secure other funding from The National Lottery Community Fund which is allowing ll8 to renovate and replace ite$ in our refuge accon]modation& Our long terni plan is to continue to source new fuDding stream4 cut operating costs and en5we rentsl incom¢ is optimised. Most rent is now paid dircct to our bank via standing order. Wc conlinue lo monitor costs and are review OUT existing contracts and chang suppliers if a cheaper alternaiive is available. We CODtinue to dedicate 3 houts a week for all W0drS to look at funding oppornmiue5 2nd long temi strategy in¢Euding increasing grant fvnding from various Sources and COTporate donations through companies, COTporate Sla1 responsibi]ity (CSR) activities. Prin¢ipal funding sources The Charity's nuin SOUTce of income is Renfirwshire Council. This fuDding assu5 the continued PTovision of support, infornmtion and accon]modation services for worne children and young people experiencing domestic abusE. Tbe Scottish Government funding is to provide outreach services for hard to reach children and young people living ID the local community and our children's WOLkers to provide support to children ill refiLge. This funding also illcludes additional fimding for our B 81[tesS Support & Developrnent Wod(er. Other funding sources Renfrewshire Womcn's Aid also secured fi)nding from Engage Mental Health and Wellbeing Fund and The National Lottery Community Fund. We like to thank the following Organsialions for the kind donatio. Providing for people in Paisley, Sillg out SisteL7, Neigbbourly, Lidl. Te8co green tokell even4 Kind {Scotlalld). YPL Church CJD)ups, Soroptimist, local businesses and thos¢ individuals who raised money by completing tbe Kilt Walk Investment powers In accordance with its Constitution, the charily h&8 power to make any investment the Trustees consider appropriaic. Reserves pojicy The charity has a policy of endeavourtng to Tctsin sufficient reSCTVCS to meet eXpe¢S for a minimutn of thrcc months rulln1 costs plus a rUndanCY contingency. At the ycar end the chaTity'S unrestricted reserves totalled £41.947 (2024 - £24,943) and thcre wcre Testricted reserves at the ycaT cnd of £41,049 (2024 - £nil}. The OlSatiOn is WOTking on securing new funding sources to alloNTr- our reserv to meet ihe policy guidelines. FUTURE PLANS Rcnfrewshirc Womcn's Aid entered into the pMcurnent process with Renfrewsl]ir¢ Council to enter into a contract for the PtOViSiQll of Specialised Services in SupkX)rted Accommodation and related specialist support services for women and their children affected by domestic abuse which will provid¢ fidillg for the service. This is in line with COSLA'S recommendations for good practice in cornmissioning violence against women and girls services and reflects the strong relationship Rellfrewshire WoD]en's Aid n)aintained with IIRthwthe Council and the quality of the conlrncted services we have delivered to date. Page 4
RENFREwSHE WOMEN'S ATD SCIO REPORT OF THE TRUSTEES FOR TFtE YEAR ENDED 31 MARCH 2025 SI'RUCTURE, GOVERNANCE AND MANAGEMENT CovL'rniDg document Renfrewshire Wotnen's Aid is a Scottish Charitsble tncorpornted Organisalioffj registered as a cbarity on 21 April 1988. Thc obiert of the Ch?ty for the year under review w&8 to PTovidc inforntIo support and tempordry accommodation for women. children and young wlc who have eXpIenced domestic abuse. Charity ronstitstion The organisation w2s grantcd ¢lwitable staths on 21 April 1988 and the assets were lrnJsfeffed to the Scto on 19 May 2017. It is 2 registered Scottish ChaTity (No: SC(H7434) and the SCIO is regulated by its own constitution. A SCIO is Icg81 cntity and as sucb the TnJstee6 are. in g¢nernI. protected from incurring persooal liabil?ty and can enter conlrncts, employ staff, own propety etc. Recrnitment 2nd appolntment of new trustees and Collective Jnembers Renfrewshire Women's Aid has a stNcttwe for the recFUitmenÉ and selection of TnteeS to ensure we attTact and retain women who have tbe skills, knowledge, exp¢ri¢n¢e, tim¢ and conm]itm¢nt to f¢minist values than ulldewin Renfrewshire Women's Aid An inf0mtion pack for potential Trustees is available and issued durlng the recruitment prcttss. A review is underlaken for each new employe£ after the successful completion of a thirteen week probationary and iuduction process whereupon they aye invited to become full members of the Collective. Org2nisatiollal structure The charity is organis1 as a collective. It is artilia*d Scoltish Women's Aid..The Tnkn Meet quarterly to discuss aDd agrec OD the group's activitics, PriOTitics aDd stratcgics ID cotnpliance with nationally agreed policies and pr(Kcdures. Key manydgement remuneratio Salary scalLS WLYE determin by the Scottish Council ofVolunt2ry orlsatiOns. Wider network Renfrble Women's Aid is a member of Swttish Womcn's Aid nc0[ of 36 local Women's Aid Groups across Scotlan41 Scottish Women's Aid is the lead OTganisation in Scotland working towards th¢ prevention of domestic abuse and plays a vitsl rolc in campaigning and lobbying for effective responses to domestic abusc. Risk Management The trustees have a duty to identify and review the risks to which Ihe charity is exposed and to ensure appropriate controls are in pla¢¢ to provide reasonable assumce against fraud and effoT. Page 5
RENFREWSHIRE WOMEN'S AtD SCIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFLRENCE AND ADMINRATIVE DETAiLS Registered charity number SC047434 Principal office Trustees (Chairperson) (Treasurer) (Se¢retary} CollL'ctivc mLtnbi'r5 (Rged 24 July 2024) Audify)rs Azets Audit SeThices Chartered accounlants Statutory auditors Tttanium I King's Illch Place Renlrew Gl&4gow PA4 8WF Solicilors McAuley Mccarthy & Cou)pany Merlin Ho 20 Mosslalld Road Ilillington Park Glasgow G52 4XZ Bankers Bank of Scotland pk The Direct Business Bank PO BOX 17235 EdinbuTgh Midlothian EHii IYH STATEMENT OF TRUSTEES, RESPOIYSIBILITIES The Int are responsible for preparing tbe AllDual Report 2nd the fllwicial statemeDLs in accordance with applicable law and United Kingdom A¢¢ouniing skndards (United Kingdom Genernlly Accepted Accounting Practice). Page 6
RENFREWSHtRE WOMEN'S AID Scto REPORT OF THE TRUSTEES FOR THE YEAR E]YDED 31 MARCH 2025 STAT£MENf OF TRUSTEES, RESPONSIBIIXEIES- conlinued Clwity law requitts th¢ tsustCLS to prepare financial statements for each finall¢ y¢ar. Undcr that law, the trustees have elected to prewthE the financial statements in a(XOTdance with Uniied Kingdom Generalty Accepted Acc4)unting Prn¢ti¢e (Unit¢d Kingdom Accounting Standards and applicable law). Under charity law thc truste£s must not approve the fllmncial statements unless they are satisfied thai they give a true and faiT vicw of thc slate of affairs of the cl)aTity and of the inco]ng resoutces and appli&*ion of r&4ouTccs, including the income and expenditure, of the charity for perio& In pryaring those fmancial statements, the trustees arc rU1r¢d select suitable accounting tK>licies and then apply them consistenlly. obsmte the methods and principles in the Charities SORP- nMk¢ judg¢m¢nts and estinteS that ar¢ r¢asonabl¢ and pn¢llt. state whether applicable accounting st8ndarth have been followe4 subject to atty materiat departseS disclosed aod explained in the financial statemeuts. prq)are the funcial statements on the going concern basis unless it is iDappropriate to presume that the charAty WAll coniinue in busin&is. The trustees are r&8ponsible for keeping proper accounting records which disclose with reasonable accuracy at any time thL fincial p)sition of the charity and to ellable them to ensure that the ruwla1 statements comply with thL' ChaTitlC4 and Trustec Tnv&ment (ScA)tiand) Act 2005 alld The Charities Ac£ounts (Scoiland) Regulations 2006 (as aThended). They are also respollsible for safeguardiDg the &%scts of the clwity and heuce foi laking reasonable steps foi the prevention and detection or rraud and othei [egularItiC& Approved by order of the board of tteeS on 15 December 2025 and signed on its behalf by. Page 7
REPORT OF THE TNDEPENDElYt AifDITORS TO THE TRUSTEES OF RENFREWSHIRE WOMENIS AID SCIO Opinion We have audited the fmancial statements of Renfrewshire Women's Aid SCIO (the 'charity) for the year ended 31 March 2025 which comprise the Statement of Financial A¢tivities the Balance Sheet, the Cash Flow Ststemenl and notes to the financial statements, in¢ludillg a summary of significant accounting policies. The financial reporting fizmework Éhai has been applied in their prepardlion is 8pplicable law and United Kingdom Accounting SLqndards (Unitrd Kingdom Generally Accepted Accounting Practicc). ]n our opinion the fuwicial statemenis: give a tn and fair view of the stat¢ of the charity's affairs as at 31 MarLh 2025 and of its iucoJning resources and application of re&ourLe8. for the year then ended. have be properly Prepared in accorduncL" wRth United Killgdom (ienerally Accepted Accounting PrdLtice" and bave been prepared in aOrdanCe with the requirements of the Cljarities and 'l'nJstee Investment (Scotland) Act 2005 nd Regulation 8 of the Clwities Accounts (Scotland) RcEulations 2006. Basis for opinion Wc conducted our audit in accordancc with Intematiollal Standards on Auditing IUK) (ISAS (UK)) and applicabl¢ law. Our resp()nqibililic8 under those standarth are further deS[bed in the Auditors, responsibilities for the audit of the financial statements section of our r¢port. W¢ are independent of Ihe clwlty in aCCordce with the ethical requirements that are relevallt to ow audit of tbe financial statements in the UK including the FRC'S Ethical Stsndart and we have fulfilled our other ethical responsibilities in accordance with th¢se requirements. We believe that the audit evidence we have obtained is sufficient alld apprwte to provide a basis for our opillion. Condusions relating to golng concern In auditing the fllwicial ststements, we have concluded that the ttwstees, use of the going concern basis of accounting in the prepaTation of the financial statements is appropriate. Based on the WO we have perfornie4l we have not identified any Materi uncerninties relating to events or conditions tha( individually or collectively, may cast S?lficant doubt on the charity's ability to ntinUe as & going cO¢rn for a peTiod of at least twdve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the tnLts with respect to going iJ)ncern aty described ID the relevant sections of this report. Other inforn)ation The trustee5 are Tesponsible for the other informalion. The other information comprises the inforniation included in the Annual q other than th¢ financial statements and ow R¢tK)rt of th¢ Jndependent Auditors th¢reon. Our opinion on the financial statements dijes not cover the other infoThtion and. except to the extent otherwise explicitly stated in our rc)rt, we do not expTe&s any forni of a&surdUCe conclusion theteorL In connection with our audit of the fmancial 4tatcments. our £SnsIbIlity is to read the other infoTtnation and. in doing su, considcr whcther the other inf0mtion is materia]ly inconsistent with the financiaj statements OT our knowledge obtained thc dudit or otherwise appea lo be mateiially vntsstated If wc identify such aterial InconsistLGIes or apparent material misslatements, we a required to deteTrnine whcther this gives risc io a material misstatement in th¢ financial statements thc1tClVeg. If. based on Ihe work we bavc perforn}e wc conclude that ther¢ is a rnatCTial misstaiement of this other information, we are required to report that facL We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to rert in respect of the following D]atters where the CharAties Accounts (Scodalld) Regulation5 2006 requiTes us to report to you if. in our opinion: tbe iuforniation given in the Report of the TTUStees 15 inconsi5tellt in any material reSpt with the financial statements. or proper accounting Tecords h&ve not been kept" or the financia] statements are not tn agreement with the accounting records and returns; or we have wt re£eived all th¢ inf0mtion and explanatioDs we TequiTe for our audit. Page 8
REPORT OF THE INDEPENDENT AUDrroRS TO THE TRUSTEES OF RENFREWSHIRE WOMEN'S AID SCIO RespDnsibilllies of truslees As explained more fully in the Ststement of Trustees, Responsibilitie4 the tntstees are resportsible for the PTepaTation of the financial statements which give a true and fair view, and for such internal control as the ttILStees deterniine is neSary to enable the preparntion of financial statements that are free fTh)m material missta*men¢ whether due to fraud or emr. Jn prq)aring the finallcial statements the trusiees ate responsible for assessing th¢ ckwiws ability to continuc as a going Conce disclosin& as applicabl& mllttcri Telated to going ncern and using the going concern basis of accountin UDless the trustees either irrt¢nd to liqui(late the chaTity or to cease operalioD& or have no real{.¢ altemative but to do so. Our respomsibililles for the audlt of the financial slalements We have been appointed as auditOTX ullder SecLion 44(1)(c) of the c1]tieS and Tnjstee Investment (Scotlalld) Act 2005 and report in accordance with the Act and relevant regUlatiOr made or having effect thercunder. Our objectives are lo obtatn rcasonxble assurance about whether the financial slatements as a whole are free from materft81 mi&stai¢menL whether due to fraud or error. and to issue an authtor's Teport that includes our opinio Rusonable assurance is a bigh level of assurnce but is not a that an audit conducted in accordance with ISAS (UK) will always detect a material misslatement when it exists. Misstatements can arise fraud or error and are consideKd material ic individually or in the awegatq they could rnsonably be ex to infiuence the economi decisions of usa5 taken on th¢ b&sis ofthese fuwiciai statenKots. Extent to wh7ch the audit was ¢(msidered Capable of detecting irregularities, including fiaud IWritie4 iucluding fraud are instances of noO[DpllallCe with laws and Tegulations. We design procedures in line with our responsibilities, outlined abov¢ and on the Ftnancial Reporting Council's website, to detect material rnisstatements in respect of irregularities, including fraud. We obtain aA)d our ndstanding of the entity, its activities, its control environm¢n( and lik¢ly future developments, including in relation to the le1 and regUlary framework applicable a1 how the entity is complying with that framework. Based on this und¢rstandin& we identify and assess the risks of material rnisstatement of the fllmncial statements, whether due to fraud or enDr, design and perforni audit pffKrdures pOnS1Ve to th0 risks, and obtain audit evidence that is sufficient and 8ppropriafr to provide a basis for our opinioL This iDcludes conSide10n of the risk of acts by the entity that were contrary to applicable laws and rcgulations. including frau(L response to the risk of intgularities and nOnCOmpli?nCC with laws and TegulatiODS. includiog frau4 we designed predureS whid) include¢l'. Enquiry of management and those charged with governance around actual 2nd wtential litigation and claims as wcll as actuaL susw£tcd and allcgcd frau(L" Reviewing minutrs of meetings of those charged with governance" Ass¢ssmg the ¢xt¢nt of conwliancc with thc laws and r¢gulth"ons consid¢r¢d to bave a dired mat¢rial ¢ffert on the tbe fmancial stateKnents or the operations of the conlpxY through enquiry and ipectiOn. Reviewing financial slatement dis¢losutes and testing to supporting documentation to asS compliance with applicable Idw¥ and Twlatiolls; Perfonning audit WOTk overthe risk Ornet bias and override of contro]4 including testing ofjournal entries and other adjustments for appropriattlg, evaluating the business rationale of sigDificallt transactions outside the nomial Th)urse of business and reviewing acc4)unling L8limatcs for indicators ofpotential bias. Because of the inherent limitations ot" an audiL there is a risk that wc WAII noi dctect all 1c81rItiCs. including thos¢ leading to a material misstatemellt in the financial statements or non-cornpliance with Tegulation. This ri%k incr(xso8 thc more that compliance with a law or regulation ffts removed from the events and transactions reflected in the financial statements. as we will be le&s ]elY to become aware of iDSt2nces of non-complianc¢. Th¢ risk of not deteding a matcrial mi&8latemcnt resuliing from fraud is higher than for one resulting from error. as fraud may involve collusion, forgery, intentional omissioDS. mi5reprcsentitions. ortb¢ ov¢rrid¢ of int¢rnal control. A furtber description of our responsibilities for the autht of the financial stat¢ments is located on the Financial Rqx)rting Council's website at www.frr.OTg.uklauditorsresponsibiliti¢s. Thi5 description part of Report of thc ]ndq)endent Auditors. Page 9
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF RENFREWSHIRE WOMEN’S AID SCIO
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. 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 auditors’ 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.
(Senior Statutory Auditor) for and on behalf of Azets Audit Services Chartered Accountant Statutory Auditor Titanium 1 King's Inch Place Renfrew Glasgow PA4 8WF
15 December 2025
Page 10
RENFRFWSHlliF WOMFN'S AID SCIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EIYDED 31 MARCH 2025 2025 Total funds 2024 Totsl funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and lecleS 54,479 54,479 44,213 Charftable aetmties Office and womcn'% rcfugc 78,155 582.677 660.832 536.317 Other trading activities Oth¢r incom¢ 8,775 740 8.775 740 2,694 3,136 Total 142,149 582,677 724,826 586.360 EXPENDITURE ON Charitable aetivities Offiee and women's refvge Overheads Legal and professi0ft fees 61J26 39,773 24.046 437.666 498,992 39,773 24.046 483.928 38,878 17,506 Other 103.962 103.962 91,062 Total 125.145 541.628 666.773 631.374 NV.T INCOMEI(EXPENDITURE) 17.004 41.049 58.053 (45.014) RECONCILIATION OF FUIWS Totsl fimds brought forward 24,943 24,943 69,957 TOTAL FUNDS CARRIED FORWARD 41,947 41,049 82,996 24,943 The notes forn) pHrt of these financial staiements Page 11
RENFREWSHIRE WOMEN'S AID SCIO BAknCE SIIEET 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Tangible assets 12 732 1,457 CURRENf ASSETS 13 30,996 85,407 59,813 24.829 Cash in hand 116,403 84,642 CREDITORS Amounts falling due within one year 14 (34,139) (61,156) 82,264 23,486 TOTAL ASSETSLESS CURRENT LIABILrfiES 81996 24,943 NET ASSETSI(LIABItITIES) 82.996 24,943 UNDS Unrestrlcted fldS Restricted fLm(L8 17 41.947 41.1)49 24,943 TOTAL FUNDS 82,996 24,943 Thc fiTbancial statcmcnts were approved by the Board of Tst% and authoris¢d for isslle on 15 Decemb 2025 and were Sign on its behalf by: The notes fom] part of these fmancial statements Page 12
RENFREWSHIRE WOMENIS AID SCTO CASH FLOW STATEMFNT FOR TKE YEAR EI¥DED 31 MARCH 2025 2025 2024 Notes Cash floNvs from operating activities 60,578 (43,018) Net casb provided byl(used in) operating activities 60,578 (43,018) Change in eash and cash equivAlents ID the rerting period Cash and cash equivalents at the bcginning of the rqjorting period 60.578 (43.018) 24.829 67,847 Cash and Cssb equivalents at the end of the reporting period 85,407 24,829 The notes form part of tbese fll]ancial stata Page 13
RENFREWSHIRE WOMEN'S AID SCIO IYOTES TO THE CASH FIA)W STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET INCOMEI{EXPEIYDITURE) TO NET CASH FiA)W FROM OPERAfllyc AcfiviTIES 2025 2024 Net In¢omel(expendithre) for the repordng perfod (as per the Statement of Vinaneial Activities) Adjuslments for. Deprcciation charges DeGrcxsLI(inLTL4se) in debtors [DeCreVInCreasc in CredirS 58.053 (45.014) 725 28,817 (27,017) 866 (23,100) 24230 Net cash provided byl(used in) operalion5 60.578 (43,018) Ai¥4ALYSIS OF CHANGES IN NET FUTr4DS At 114124 Cash flow At 3113125 Net eash Cash at bank aDd in hand 24,829 60,578 85,407 24,829 60.578 85.407 Total 24,829 60,578 85,407 'The notes forn) part olthese financial stat¢m¢nts Page 14
RENFREWSHtRE WOMEN'S Am SCIO NOTES TO THE FINANCIAL STATElkiENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLIC9 Basis of preparing the finaneial statements The fllwcial statellKnts have been prepared in acconkn with the Staiement of Recommended Practice: Accounting alld Rertllg by Chariti&s, the financial Reporting Standard applicable in the UK aud Republftc of Ireland (FRS 102) (effe¢tsve l January 2019), the Charities and Tntee InvestsDent (Scotland) Act 2(K)5 and the ChaTities Accounts (Scotland) Regulations 21)06 (as allnded). Rffl)ftcwthe Women's Aid SCIO meets the definition of a public benefit entity undu FRS 102. kncts and liabilities are initially rOgnIsed at historical cost or tTansartion value unless otherwise stsi(xl in the relevant accounting wlicy notrfs). Preparntion of accounts on a going coneern basi& Thc trustees consider that the are no maicrial uncertainties about the chaTitys ability to continue &s a going oncern. ThcTC were no significallt arcas af adjustnrt and with respect to the next rew)rting perio no signlficant areas ofuncertainty- Accounting judgements & Sources of estimation uncertxlnty In prepariag these financial statement4 th¢ )knstees have nmde the following judgements.. Tallgible fixed assets are depreciat over their Us¢fi lives tsking into account residual value& whet appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re*SesSing asset live4 facto such as te¢bnologic81 Innovatio product life cycles and maintenance pmgrammes aTe taken into accounL Residual value assessments consideT issues such as future makn conditions, the Temaiwg life of the asset and projected disp)sai values. Assets are considered for indications of impainnenL If required an impaimient review will be caffied out and decision made on possible impaimient. Factors laken into consideration in T¢h]ng such a decision include the cconomic viability and exp¢ct¢d firture financial p¢rfornianc¢ of the ass¢t and wher¢ it is a ¢omp)n¢nt of a latger cash-generating uni( the viabiltty and expecled future perfomwKe of that unit. Bad debts are provided forwhere objective evidence of the ne¢d for a provtsion exists. Tncome Income is recognised when the chaTity h&8 entitlement to the funds, any perfornwice conditions attacbed to the item(s) of incA)me have been mel it is probable that the income will be received and the amount can be measured reliably. Dotydtions, are reLxJgnised wben th¢ charity has bccD notified in writing of both thc amount and s¢ttlcm¢nt datr. In the eveni that a donation is subject to conditions tknt requAre a level of perlommncc bcfote the cljarity És titled to the funds. th¢ incorne is deferd and not rccognised unlil either th()s¢ LnditiOnS are fully meL or the fulfiknent of th05c conditions is wholly within the control of the ChILY and il is pmbable that those Londitions will be fUlled in the repOg peri. Income from government and other gwrts. whether 'capital' gtants OT trevenue, is Tecogjised when the charity has entitlement to thc fimd4 any perfomRnce conditions dttachcd to the grants have been met, it is probable that the incomc will be received and the amounl can bc MgUred reliably and is not deferreAI. Housing benefit is recogniscd when it is probable that the income will received and tbe amount can be mcasurcd reliably. Int¢r¢st on fid$ held on d¢posit is included whell receivable and the amount call k nMsured reliably by th¢ charity; this is Domully upoll llotification of the interest paid or payable by the bank xpemliture Expenditure is rccognised once there is a legal or CODsthTctiv¢ obligatioll to a payment to a third paty. it is probable that settlement will be required and Ihe amount of the obligation can be vneasured reliably. Expenditure Is classified under th¢ following activity headings: Page 15 continued...
RENFREWSHIRE WOMENIS AID Sao NOTES TO THE FINANCIAL STATEMENTS- eoDtlnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- tontinued Expenditure Expenditure on cknitable activities includes the costs ofnuming the womens rethge and office and their associatL'd suptM)rt costs. Other expenditure repr&sents those ilems not falling into any other heading. IrTecoverable VAT is charged a cost against the activity for ryvhich the expenditute was incurred. AU(ution of support £o¥ts Supwrt are those fiCtiOll% that assist the WOTk of the chatity but do not diTectly undertake charitabl¢ aclivities. Support rosls are governance costs which support the charitys prOgrdn)tt and activities. These costs have allocated to cxpenditure on charitable activiti¢s. Tangible fixed assets vreciation is provided at the following amwal rntes ID order to writ¢ off cach asS¢t ovcr its estIn uscful life. Fittings and equipnwnt 250/0 (ffl Cost Assets which are more than £l,l)00 ate capitslis Taxation The charity is exempt fro tax oll its clwitable activities. Fulld accouDting Unrestricted funds can be used in accon]an¢e with liie ¢haTilable objectives at the discretion of the trC$. RestTiCted funds Can only be used for particular ttstricted puryloses within the objects of the Charity. Restrictions arAse when sp¢cified by the donor or when ndS are rdised for particular restricted purposes. Further explanation of the nature and pwpose of each fund is included in tbe notes to the financial statements. Pensioll costs and other post-relirement beneffts The clwity operates a defmed contribution pension scheme wbich is managed by Scottish Equitable. Contributions payable to the clwitys pension scheme are charged to the SIatellnt of Financial Activities. in the peri( to which they Tclate. Employee benefits The cost of any unused holiday entitleTtlI is Tecognised in the period in which the employee's services are receivciL I.ennino b¢nefits are recognised immediately as an exp¢nse wh¢n the chaTity is dem<mstrdbty committed to tem)inate the employment of an employee or to pmvidc tern)Ion benefits. Cash at bank and ID hand Cash at baDk and cAsh in ha1 illcludes cash and 5hart terni highly liquid investtncnts wilh a short maturity of thrL% months or le from the date of acquisition or opening ofthe deEM)sil or similar accounL Debtors Trade and other debtors are recogni8ed at the settlement anUnt duc after any discount offere& Prepayments are valued at the amount prepaid Det of any discounts due. Creditory and provisions Creditors and Provisions are recogntsed where the charity has a present obligation resulting from a past event that will probably tesult in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and pmvisions are nomially recognised at their settlement amount after allowing for any discowits due. Page 16 continued...
RENFREWSHtRE WOIKEN'S A TD SCIO NOTES TO FllYANCIAL STATEMLLYTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- ¢ontinued Finaneial instruments The ChaTity h&s ele£ted to apply the provisio$ of Section I l aS1¢ Financial InsttumeDts' and Section 12 ' Other Financi tnstnunents Issues, of FRS 102 to all of iL8 fit]ancial IUMcnts. Financial instnllnents are Tecognised in the chaTiWs balance sheet when the charity beco party to the contractual provisions of the iSIn Financial assets and ]iabi]iti&s are offsc¢ with the nct aTnounts prt(X1 in the financial Staternen when there is a legally enforceablc right to set off the recognised arnounts and there is an inta)tion to settle on a net basis or to realise thc a* and sctde the liability SimltaneoUSty. Basic fllmllcI assets Basic financial &ssets. which include dcbtQT% and casb atMI bauk balanccs, are initially measured at transaction price including transactions costs al are subsequently Cal&j at aortiSed cost using the effective int¢resl meth(xl unlcss thc aTfdDgemcnt constitutes a fllWKADg transactio whue th¢ t(znsaclion is xncasurcd at the present value of the ftrturc rcccipts discounied at a market rate of interesL Financial assets classified as receivable within one year arc not amortised. Dcrcco ition of finaocial assets Financial assets are derecognised only when the contrdctual rights to the cash flows from th¢ asset expire or are settled, or when the charity transfas the financial asset and substantially all th¢ risks and r¢wards of ownership to another entity. or if some significant risks and rewards of ownership are taIned but control of the &sset has tt2nsf¢tred to 8noth¢r twty that is able to the &ss¢t in its ¢n(itety to an ll[1at¢d third paty. Clwification of fll)aucial liabilities Fillancftal liabilities and equity instruments are classified according to the substance of the contractual arraDgements ent¢red into. An equity Instru is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. Basic fwncial ]iabilities B&8ic financial liabilities, including creditor& a initially recognised at transaction PTice unl&ss the arrangement constitutrs a financing Iransactio where the debt instivment is measured at the present value of the future paentS discounted at a market rate of interest. Financial liabilities classified as payable within one year are not DONATIONS AND LEGACIES 2025 2024 Donaiions Contribution8 to renL heat and ligbt 15.427 39,052 14J09 29,904 54,479 )Dations receive4L included in the above, are as follo 2025 2024 RenfrewshiIe CounciE- Summer of Fun Just Giving 1,600 3.915 1735 2,558 1.825 iioo 1,500 6,326 Providing People Paisley Other dollations 7,177 15,427 14,309 Page 17 contued...
RENFREWSHTRE WOMEN'S ATD SCIO NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 21125 OTHER TRXDJIIG AcfiviTiES 2025 2024 Fundtaising Services rcchargTed 4225 4,550 623 2.071 8,775 2.694 INCOME FROM CHARABLE ACTIVITIES 2025 2024 A¢tivity Office gnd women's refuge 01CC and women's refvge Grants HousiDg benefit 504,365 156,467 396.038 140,279 660.832 536.317 Grants received, Tncluded in the above, aTe as follows: 2025 2024 Scottish Government Changing Children 96,766 17,844 277,078 27.787 4,000 6,000 15,344 96,766 17,844 252.054 24.374 Scottish Womcn's Aid SafeLives The Wood foundation Engage Renfrewshire Screwfix The National Lottery Community Fund 59,546 504,365 396.038 CHARtrABLE AcfiviTIES COSTS Direct Costs (see note 6) Support co%ts (see note 7) Totals Office and women's refllge Overheads Legal and professional fees 498.992 39,773 498.992 39,773 24,046 538,765 24,046 562,811 Page 18 continued...
RENFREWSHtRE WOMEN'S AtD SCIO NOTES TO THE DINANCIAL SI'AI'EMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 DIREcf cosJ3 OF CHARITABLE ACTIVITILS 2025 2024 Offiee and Jyomen's refuge Staff costs (see note 9) EquiprnenL finItUre and children's facijities R¢nl. rates and insuranrx Heat and lighi Cleaning materialg Affiliation f¢¢s. subscriptAODS, travel ar tsaining Compuler expeiises 298,885 38J20 116,431 33,725 308 4,822 6,501 266,422 33J60 127,435 38,418 2,592 7,402 8.299 498,992 483.928 Overheads Care inspectordte Stationery, advertising and postagas Telephon Miscellaneous expenses D¢pr¢ciation- fittings and equiptnent 1.956 8.803 17,193 11.096 725 1.793 8.870 14.8 12.459 39,773 38,878 SUPPORT COSTS Governance costs Legal and professional fees 24,046 Support COS iDcluded in the abov< are as follows: 2025 Legal and professAonal fees 2024 TotsE activities Auditors, remuneration Auditors, remuneration for non audit wo Professional fees 4,500 6,791 6,215 7.953 1.193 24,046 17,506 Pag¢ 19
RENFREWSHIRE WOMENIS AtD Scto NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REMUNERATAON AND BENEFITS Three tTUStees, who served OA the board dwing th¢ ycar, 2r¢ also employees of the cbajity and th¢ir ¢mployTnent costs Iwc below.. Gross Salary Ers Ntc Pension Total Sharon McNeillie Mariate Osborne Kirsteen Dolan Finance and administration Refuge support WOTker Refuge support worker 29,607 36,167 34,138 1787 3.692 3.412 1.757 1151 1030 34.151 42,010 39,580 99,912 9,891 5,938 115,741 Thtee9, expet During the year, two trustees were reimbursed £1318 in relation to travel costs (2024 - 2 trustee were reimbursed £515). Tnlstees are reimbursed for mileage travelled as the charity's employees at FI[Rc approved None of tbe tn]stees e1Ve0 remuneration or were reimbursed expeDses for theiT duties as lrnstees. STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 263.868 20,109 14.908 236.743 J7,159 12.520 298.885 266,422 The averdge monthly number of employees during the year was as follows: 2025 2024 Refuge and housing support Children and young people Finance and admintion No employees received emoluments in excass of £60,0(X). The employed trte¢S w note 8 are also the cbarity's key nNqDagement personnel. Durtng the year tbeir ¢moluments totalla £115.741 (2024- £109,044). Salary scales were detern]iJ]ed by the Scottish Council of Voluntary (bgausations. Page 20 cntinUed...
RENFREWSHTRF. WOMFN'S ATD SCIO NOTES TO THE FINANCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2025 io. EXCEVnONAL ITEMS Included in other ¢xpenditur¢ ar¢ repaym¢nts for housing b¢n¢fit ov¢ry)aid of £103,962 from previous periods (2024- £91,062). COMPARATIVES FOR THF STATEMENT OF FJNANCIAL AcrivrrtES Ro4trictcd ds Total liinds fiwd UICOME AND ENDOWMENTS FROM DoJJats"OllS and legacies 44,213 44.213 Charitable acdvities Office and women's Tefi]ge 21,688 514,629 536,317 Other trading activities Other income 2,694 3,136 2,694 3,136 Total 71,731 514,629 586.360 EXPENDITURE ON Charitable aetiviti Office and WOTnen's refug¢ Overheads Legal and professional fe 60,361 38,878 17506 423,567 483,928 38,878 17.506 91,062 91,062 Total 116,745 514,629 631 J74 NET INCOMKI(EXPEIYDITURE) {45,014) (45,014) RECONCtLIATION OF FUNDS Total fill brougbt foTward 69,957 69,957 TOTAL FUNDS CARRIED FORWARD 24,943 24,943 Page 21 continued...
RENFREWSHIRE WOMENIS Am SCIO NOTES TO THE FINANCIAL STATEMENfs- eontinued FOR THE YEAR bi¥DED 31 MARCH 2025 12. TANGIBLE FIXED A&SETS Fittings and equipment COST At l A11 2024 and 31 Marcb 2025 10,122 DEPRECIATION At l April 2024 chSe for year 8,665 725 At 31 March 2025 9,390 NET BOOK VALUE At 31 March 2025 732 At 31 March 2024 1,457 13. DEBTORS: AMOUKTS FALLING DUE wrrHtN ONE YEAR 2025 2024 Deblors Other debtots Prepayments and accrned income 20.638 3.241 7.117 27.786 32,027 30,996 59.813 14. CREDTfoRS: AMouKfs FALLINCDUE WITHIN ONE YEAR 2025 2024 Social Kcurity and oth¢rtsxes Accruals and deferr¢41 income 1,987 59,169 34,139 34,139 61.156 DEFERRED INCOME D¢fLYr¢d income COZDprises of grants re£eivcd in advance: 2025 2024 Charitable adivi¢les Balanc¢ brought foTward Rele&sed dlThg the year Deferred in year 43.131 (43,131) 24374 (24,374) 43.131 Balance carried fonTard 43,131 Page 22 contiDued...
RENFREWSIffliE WOMEN'S AID SCIO NOTES TO THE FINANCbiL STATEMETrrrs- CODtinued FOR THE YEAR ENDED 31 MARCH 2025 15. LEASING AGREEMENTS Minimum Is¢ paymcnts uDd¢r non-canc¢llablc Opcrdtll ltrdSCS fall du¢ as follows: 2025 2024 Within one year BctweeD one and fiv¢ Y[S 131,046 90,000 105,327 221,046 105,327 Included are the tental payments for the refie and olTice. 16. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total 2024 Total funds Unrestricted Restricted fimd funds Fixed assets Cuent assets Current liabilities 732 75J54 (34,139) 732 116,403 (34,139) 1,457 84,642 (61,156) 41,049 41,947 41,049 82,996 24,943 17. MOVEMENT IN FUNDS Net move4nent in fijnds At 3113125 At 114124 Ullrestrlcted funds General fund 24,943 17,iIM 41,947 Restrieted funds The National Lottery Community Fund 41.049 41,049 TOTAL FUIYDS 24.943 58,053 82,996 Page 23 continued...
RENFREWSHtRE WOMENIS SCIO NOTES TO THE FINANCIAL STATEMENTS- CODtiDued FOR TFtE YEAR ENDED 31 MARCH 2025 17. MOVEMENT IN FUNDS- continued N¢t movem¢nt in fimds, included in the alK)ve are as follows: Jocoming Resources expended MoveD]¢nt in funds Unrestricted funds General fLmd 142,149 (125,145) 17,004 Restricted funds HouSll Benefit Scottish GoVernnth Grant Changing Chil<tren Re]]frewthire CouncAI The National tnttery COMMlty Fund 156,467 96,766 17.844 252,054 59,546 (156,467) (96.766) (17.844) (252,054) (18.497) 41,049 582,677 (541,628) 41,049 TOTAL FUNDS 724,826 (666,773) 58,053 CompaLqllves for Jnovement in funds Nct ovelnent in funds Ai 3113124 At 114123 ilnrestrieted funds Gcncral fi]nd 69.957 (45,014) 24.943 TOTAL FUNDS 69,957 (45,014) 24,943 Compardtive net movement in fimds, included in the above are follows: Incoming Resources Movement expended in fimds Unrestricted funds General fund 71,731 (116.745) (45,014) Restricted funds IlousiTrg Tlenefit Scottish Goven)tnent Grant Changing Children Renfrewshire Council 147,965 96,766 17,844 252,054 (147,965) (96,766) (17.844) (252,054) 514.629 (514.629) TOTAL FUNDS 586,360 (631,374) {45,014) Page 24 CA)ntinued...
RENFREWSHIRE WOMEN'S AID SCIO NOTES TO THE FINANCIAL STATEMENI3- continued FOR TIIK YEAR ENDED 31 MARCH 2025 17. MOVEMENT IN FUNDS- eonlinued A CLurent year 12 months and prioryear 12 months combined position is as follows". Net movement in funds At 3113125 At 114123 Unrestricted funds Generdl fund 69,957 (28,010) 41.947 Restrieted fund5 The National LL)ttery Community Fulld 41,049 41,049 TOTALFUNDS 69,957 13.039 81996 A curreni year 12 months and prior year 12 months comblned nel movement in fund& included in the above are as follows: Incon)itig sources Resources expended Movement in fillS Unrestricted funds Genwal fiu]d 213,880 (241.890) (28,010) Restricted funds Housing Benefit Scottish Governtllent Grant Changing Children RenfrhIre CounLil Thc National Lottery Community Fund 304,432 193.532 35.688 504,11)8 59.546 (304.432) (J 93.532) (35.6¥8) (504,108) (18,4YI) 41,049 1,097,306 (1.056.257) 41,049 TOTAL FUIYDS 1,311,186 (1,298,147) 13,039 Unreslrlcted funds The General Fund encompasses all income and expenditure relating to the primary focw activities of the Charity, other than those for wbich funding is restiictcd. Restrleted funds Ho81ng Bcncfit m()nies received cover the costs of rnnning th¢ housing shelter including the wages costs and the proirrty maintenance ¢osts. The Scottish Government granl monies Covers ihc children's se[vi$ in the organisation. GLS for Changing ChildTen aTeu5ed to help run the children's service in the organisation. The Renfrewth CouDciI grant moni¢s were use41 to Ib)llour th¢ conditions olour contrdct and run the service. The National Lottery Community Fund are being utsed to reestablish a Children and YouDg People's service. This includes renovating and improving their Children Services Toon so that they are able to offer appropriate support services to Ihis age group. Page 25 continued...
RENFREWSHTRE WOMEIY'S ATD SCIO NOTES TO THF. FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 21125 18. EMPLOYEE BENLFI'I OBLiGAfioNS Thc ChltY op¢rates a defined contTibution pension scheme. Th¢ assets of The Scbem¢ ar¢ h¢ld separately from those of the chty in an ItependentlY administered fund. The pension cost charge represents contributions payable by the charity to the fiwd and amowtted to £14,908 (2024 - £12.520). The allunt of conttibutions payable to the fund at 31 March 2025 was £8,058 (2024- £3,022). 19. RF.J.ATED PARTY DISCLOSURES There were no relatsd paty transactions for the year ended 31 March 2025. Page 26
RENFREWSHIRE WOMFN'S AID SCIO DETAtLED STATEMFNT OF FINANCIAL ACTIVITIES FOR'I"HE YEAR ENDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legaeies Donations co1]bUtionS to renL heat and light 15,427 39,052 14,309 29,904 54,479 44213 Other trading activities Fundraising Setvices TechaTged 4,225 4550 623 2,071 8,775 2,694 Charitable aetivities Grants HosIng benefit 504J65 156.467 396,038 140279 660,832 536,317 Other fineome Other income 740 3,136 Total incoming resources 724.826 586.360 EXPEIYDITURE Charitsble activities Wages Social 5ecuTity Pensions Reu¢ Lxtes and insurance Light and heat Telephone Postage, stationcry and advcrtising Sundries EquipmenL fumiture and children's facilities Clunillg materials Travel. subscriptions, aifilialion fcG8 and lrnining Care insp¢dorate Computer expenses D(yeciation of tsllgibie fLKed assets 263,868 20.109 14.908 116,431 33,725 17.193 8,803 11.OY6 38.320 308 4,822 1,956 6.501 725 236,743 17,159 12,520 127.435 38,418 14,890 8,870 12.459 .3.3 J60 2.592 7.402 1.793 8,299 866 538,765 522,806 Other Exceptional ilems 103.962 91,062 Support costs This page docs Dot forni part of the statutory fjnancial statcments Page 27
RENFREWSItIRE WOMEN'S AID SCIO DETAII.F.D STATFMENf OF FINANCJAL ACTivfriES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Support eosts Governance costs Audito. remuneration Auditors. remuneration for non audit work Professiona] fees 4,500 6,791 6,215 7.953 11.193 24,046 17.506 Total resources expended 666,773 631.374 Net inco]Del(expendllure) 58.053 (45.014) This pag¢ do¢s Dot foTm part of the statutory fU1ClaI statements Pagc 28