REGISTERED cHAR￿y NUMBER: SC047434 IiEPORT OFTHE'I"RUSTEES AND FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2025 FOR RE￿FREWS￿R£ 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 sllp￿rt 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 da￿l￿e 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 Opport￿lty to attend the coutse". Rcnfrcwshire Women's Aid (SCIO) were successfill in applying to the National IA)ttery Community Fund lor a rcfi￿11.thnKnt project for our refuge accomm(Mlation. The project - Painiing a Bright Future in Re￿ge 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 re￿￿C building.s aTd 3 of OUT Te￿ge 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 Home1￿8 Partnership, and RenfrewshiTt's Financial Harm S￿￿llp. 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 n￿etItig. 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 SUp￿rt 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 fu￿nCeS 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 w0n￿S 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 p￿sent their awiual Irustee8' rep)rt together WAth the financial Staten￿ of the charity for the year ending 31 March 2025. The f￿cial 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 Inforn￿On 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 p￿vIding ￿fUge aGcomTn(Klation for every woman who &sks for IL Ts cornmitted to Providing tcmpordry refuge accom￿1[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 woll￿1, children and young people should have the right to safety from violence,. therefore Renfrewsbire Women's Aid does Dot condone physical ab￿e, bullyillg, tbreats or verbal abuse and seeks a non-violent environment throughout all our PToperties. Considers refuge a¢C￿mModatIOn as the service usels own home. wome￿ children and young people stsying theTe should ideally rnakc decisions abour everyday life in the r￿ge 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 accommodati￿4 it does not always mean she wants to rnake a final Aims to help women to tnake their decisio￿5 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 p￿1¢ 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 pern￿ent 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 reS￿t 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 Ailicies and then apply them consistenlly. obsmte the methods and principles in the Charities SORP- nMk¢ judg¢m¢nts and estin￿teS that ar¢ r¢asonabl¢ and pn￿¢llt. state whether applicable accounting st8ndarth have been followe4 subject to atty materiat departs￿eS disclosed aod explained in the financial statemeuts. prq)are the fu￿ncial 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 fin￿cial p)sition of the charity and to ellable them to ensure that the ruw￿la1 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 t￿￿teeS 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 a￿OrdanCe 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 aCCord￿ce 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 ￿£S￿nsIbIlity is to read the other infoTtnation and. in doing su, considcr whcther the other inf0m￿tion 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 InconsistL￿GIes or apparent material misslatements, we a￿ required to deteTrnine whcther this gives risc io a material misstatement in th¢ financial statements thc1t￿ClVeg. 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 re￿rt 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 reSp￿t 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¢ inf0m￿tion 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 ne￿Sary 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 no￿￿O[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 ￿nd￿standing of the entity, its activities, its control environm¢n( and lik¢ly future developments, including in relation to the le￿1 and regUla￿ry framework applicable a￿1 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 conSide￿10n 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 nOn￿COmpli?nCC with laws and TegulatiODS. includiog frau4 we designed pr￿edureS 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 conlpx￿Y through enquiry and i￿pectiOn. Reviewing financial slatement dis¢losutes and testing to supporting documentation to a￿sS compliance with applicable Idw¥ and Twlatiolls; Perfonning audit WOTk overthe risk Orn￿e￿￿t bias and override of contro]4 including testing ofjournal entries and other adjustments for appropriattl￿g, 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 1￿c8￿1￿rItiCs. 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 le￿￿cleS 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 BAkn￿CE 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 fl￿dS 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 T￿st￿% 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 re￿rting 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 [DeCre￿VInCreasc in Credi￿rS 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 POLIC￿9 Basis of preparing the finaneial statements The fllwcial statellKnts have been prepared in acconkn with the Staiement of Recommended Practice: Accounting alld Re￿rt￿llg 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 Tn￿tee InvestsDent (Scotland) Act 2(K)5 and the ChaTities Accounts (Scotland) Regulations 21)06 (as all￿nded). Rffl)ftcwthe Women's Aid SCIO meets the definition of a public benefit entity undu FRS 102. kncts and liabilities are initially r￿OgnIsed 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 adjustn￿rt 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 defer￿d and not rccognised unlil either th()s¢ L￿nditiOnS are fully meL or the fulfiknent of th05c conditions is wholly within the control of the Ch￿ILY and il is pmbable that those Londitions will be fU￿lled in the repO￿g 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 M￿gUred 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 fi￿d$ 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 fi￿CtiOll% 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 tr￿C$. 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 SIatell￿nt of Financial Activities. in the peri(￿ to which they Tclate. Employee benefits The cost of any unused holiday entitleTt￿lI is Tecognised in the period in which the employee's services are receivciL I.ennin￿o￿ b¢nefits are recognised immediately as an exp¢nse wh¢n the chaTity is dem