REGISTERED CHARITY NUMBER: SC048724
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
WESTERN ISLES WOMEN'S AID SCIO
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
WESTERN ISLES WOMEN'S AID SCIO
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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Page |
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Report of the Trustees |
1 |
to |
4 |
Independent Examiner's Report |
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5 |
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Statement of Financial Activities |
|
6 |
|
Balance Sheet |
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7 |
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Notes to the Financial Statements |
8 |
to |
17 |
WESTERN ISLES WOMEN'S AID SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2025.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objects of the charity are:
-toprovidetemporaryrefugeonrequesttowomenandtheirchildrenwherethewomenhavesufferedabuseinadomestic situation
or otherwise; and
-tooffersupport,adviceandassistancetoallwomenandtheirchildrenwhocontactthecharityandtocontinuethatsupportfor as
long as required.
The charity aims to meet its objectives by:
- operating and maintaining the refuge property, which provides a temporary refuge on request to abused women and their children.
- offering support, advice and assistance to all women and their children who contact the charity.
-encouragingwomentodeterminetheirownfuturesandtosupporttheminanydecisionstheytake,andtorecogniseandcare for
the educational and emotional needs of the children involved.
-communicatingwithstatutoryauthoritiesandotheragenciestoencouragethemtorecognisetheirobligations,legaland otherwise
to abused women and their children and to work towards the prevention of abuse and the relief of suffering.
-promotingeducationandinformingthecommunityandtheirrepresentativeswithrespecttotheabuseofwomenand its
prevention.
- collating statistics and initiating research and publicity with regard to the causes, prevention and relief of such suffering and abuse.
- identifying, researching and campaigning around the housing needs of abused/homeless women and their dependants.
- providing ongoing training for women in all areas pertaining to women's needs.
The main aims of the charity's Children and Young People's Service are:-
- to increase the access of children and young people to Women's Aid services;
-toprovideawiderangeofspecialistsupportservicesthatmeetthediverseneedsofchildrenandyoungpeople experiencing
domestic abuse;
- to ensure that Women's Aid services for children and young people meet recommended practice standards;
-toensurethatchildrenandyoungpeopleareabletoinformservicedevelopmentsandthattheyhaveopportunitiestoparticipate in
the ongoing evaluation of services provided;
- to work in partnership with other professionals and services.
Page 1
WESTERN ISLES WOMEN'S AID SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Themainareasofcharitableactivityofthecharityaretheprovisionofatemporaryrefugeonrequesttoabusedwomenand their
childrenandtheprovisionofsupport,adviceandassistancetoallwomenandtheirchildrenwhocontactthecharity.Theactivity of
the charity during the year is summarised below:
Number of individuals who contacted the charity for information, support and/or refuge:-
New referrals - women |
126 |
Outreach/follow-on/advice contacts - women |
847 |
Admittance to refuge - women |
6 |
Requests for refuge - women |
15 |
Admittance to refuge - children |
3 |
Source of referrals:
Themajorityofreferralsweremadedirecttothecharity,withthesecondhighestfigurebeingreceivedfromPolice Scotland.
Referrals were also received from Social Work, Housing, Health and other agencies.
InApril2022,thecharitysecuredScottishGovernmentfundingto2025toemployaspecialistcourtadvocacysupport worker.
Recruitment was successful and this funding has been extended to 2027.
InOctober2022,thecharity'schildrenandyoungpeople'sservicesecured3yearsfundingfromtheScottishGovernment.This has
beenextendedto2026.Itishopedthatfurtherfundingwillbesecuredgoingforwardintocomingyears.Theaimsoftheproject are
detailed under 'Objectives and aims'.
TheChildrenandYoungPeople'sServiceassistschildrenandyoungpeoplewhoarestrugglingwiththerelationshipsintheir lives.
Theservicealsoworkswithschoolsandyouthgroupstoraiseawarenessofdomesticviolenceandhowitimpactsonlives. The
number of children and young people who accessed the service and received support during the year is summarised below:
New referrals |
49 |
Outreach/follow-on/phone contacts |
316 |
Children and young people in refuge |
3 |
Internal and external factors
Thecharityisdependentuponthecontinuingsupportofpublicfundingagenciestoassistintheongoingdeliveryoftheaims and
objectives of the organisation.
FINANCIAL REVIEW
Financial position
Duringtheyear,thecharity'sincomeexceededexpenditureresultinginnetincomeof£5,741fortheperiod(2024-netincome of
£25,789).Followingtransfersbetweenfunds,thisrepresentsanincreaseof£13,208inunrestrictedfundsandadecreaseof £7,467
inrestrictedfunds.Asaresult,unrestrictedfundshaveincreasedto£143,652(2024-£130,444)andrestrictedfunds have
decreased to £142,465 (2024 - £149,932). Total funds of £286,117 were held at year-end (2024 - £280,376).
Thegeneralfundincludesfundsof£3,079relatingtotangiblefixedassetswhichareutilisedtofundthefuturedepreciationof the
fixedassets(2024-£3,925).Aftermakingallowanceforthesefunds,unrestrictedfreereservesof£140,573wereheldat year-end
(2024 - £126,519).
Principal funding sources
Thecharityisdependentongrantsanddonationstofunditsoperationalcosts.Theprincipalfundingsourcesforthecharity during
theyearweregrantsfromthelocalauthority,ComhairlenanEileanSiar,ScottishGovernmentandScottishWomen'sAid.Full details
of the charity's funding sources are included in the notes to the financial statements.
Investment policy and objectives
Thecharity'sreservesaremaintainedinbankaccountsasthecurrentlevelsofreservesarerequiredtomeetthecharity's short-term
operational requirements.
Page 2
WESTERN ISLES WOMEN'S AID SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
Thegeneralfundrepresentstheunrestrictedfundsfrompastoperatingresults.Italsorepresentsthefreereservesofthe charity.
Thetrusteeshaveexaminedthecharity'srequirementsforreservesinlightofthemainriskstothecharityandconsiderthat six
monthsoperatingexpenditure,whichcurrentlyequatestoaround£127,000,shouldbeheldinunrestrictedreserves.This would
allowthecharitytocontinuetooperateintheeventofaninterruptioninitsincomestreams.Theunrestrictedfreereservesheld at
31 March 2025 is in excess of this target.
FUTURE PLANS
Thecharityplanstocontinuetheactivitiesoutlinedaboveintheforthcomingyearsubjecttosatisfactoryfundingarrangements. The
charity also plans to continue to develop and progress its specialist court advocacy service in the coming year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ThecharityisaScottishCharitableIncorporatedOrganisation(SCIO)whichbecamearegisteredcharityon25September2018. The
assetsandliabilitiesoftheunincorporatedassociation,WesternIslesWomen'sAid(ScottishcharitynumberSC019639), were
transferredtoWesternIslesWomen'sAidSCIOon1April2021.Thepurposesandadministrationofthecharityaresetoutin its
constitution.
Recruitment and appointment of new trustees
Themanagementofthecharityistheresponsibilityoftheboardoftrusteeswhoareappointedorre-appointedundertheterms of
theconstitution.Theboardmayatanytimeappointanypersontobeatrusteebywayofaresolutionpassedbyamajorityvoteat a
boardmeeting.AteachAnnualGeneralMeeting,anycharitytrusteeappointedsincetheprecedingAGMandonethirdof the
remaining trustees retire from office and are eligible for re-appointment at the next board meeting.
Organisational structure
Theboardoftrusteesmanagestheaffairsofthecharitythroughregularmeetings.Decisionsfromtheboardoftrustees are
implementedbythemanagementteamcomprising:Manager,Office/ResourceCentreSupportWorker,ChildrenandYoung People
Support Worker and Court Advocacy Support Worker.
Induction and training of new trustees
The charity undertakes training for trustees to ensure awareness and understanding of:-
the responsibilities of committee members;
- the organisational structure of the charity;
Wider network
Thecharityhasestablishedlinkswithotherorganisationsandagenciestofostertheaimsandobjectivesoftheorganisation. The
charityisindependentof,butaffiliatedto,ScottishWomen'sAidwhoundertakeworksuchaslobbying,campaigning,education and
training on a national basis.
Risk management
Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensureappropriatecontrolsare in
place to provide reasonable assurance against fraud and error.
Thetrusteeshaveconsideredthemajorriskstowhichthecharityisexposed,inparticularthoserelatingtotheoperations and
finances of the charity, and are satisfied that measures are in place to mitigate exposure to those risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC048724
Page 3
WESTERN ISLES WOMEN'S AID SCIO
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Principal address
53A Bayhead
Stornoway
Isle of Lewis
HS1 2DZ
Trustees
S Robson (resigned 3.10.24)
L Graham
A Campbell (resigned 3.10.24)
B Ziehm (resigned 3.10.24)
M A Macdonald (appointed 3.10.24)
K Lamont Smith (appointed 3.10.24)
M Mackenzie (appointed 3.10.24)
A Milligan (appointed 3.10.24)
Independent Examiner
John E Moffat BA FCA
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
Bankers
Bank of Scotland
47 Cromwell Street
Stornoway
Isle of Lewis
HS1 2DE
Approved by order of the board of trustees on 19 March 2026 and signed on its behalf by:
L Graham - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WESTERN ISLES WOMEN'S AID SCIO
I report on the accounts for the year ended 31 March 2025 set out on pages six to seventeen.
Respective responsibilities of trustees and examiner
Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharitiesand Trustee
Investment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended).Thecharity's trustees
considerthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoesnotapply.Itismy responsibility
toexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostatewhetherparticularmattershavecometo my
attention.
Basis of the independent examiner's report
MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations2006. An
examinationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwith those
records.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts,andseekingexplanationsfromyou as
trusteesconcerninganysuchmatters.Theproceduresundertakendonotprovidealltheevidencethatwouldberequiredinan audit,
and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
John E Moffat BA FCA
The Institute of Chartered Accountants in England and Wales
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
20 March 2026
Page 5
WESTERN ISLES WOMEN'S AID SCIO
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
3,884
-
Charitable activities
5
Office and Resource Centre
137,757
5,000
Refuge
885
-
Children and Young People Service
-
53,462
Court Advocacy Support Service
-
56,728
Investment income
4
459
-
Total
142,985
115,190
EXPENDITURE ON
Charitable activities
6
Office and Resource Centre
85,188
1,200
Refuge
47,581
-
Children and Young People Service
-
62,663
Court Advocacy Support Service
-
55,802
Total
132,769
119,665
NET INCOME/(EXPENDITURE)
10,216
(4,475)
Transfers between funds
15
2,992
(2,992)
Net movement in funds
13,208
(7,467)
RECONCILIATION OF FUNDS
Total funds brought forward
130,444
149,932
TOTAL FUNDS CARRIED FORWARD
143,652
142,465 |
31.3.25
31.3.24
Total
Total
funds
funds
£
£
3,884
5,826
142,757
127,666
885
5,195
53,462
53,529
56,728
59,558
459
433
258,175
252,207
86,388
76,789
47,581
47,928
62,663
59,134
55,802
42,567
252,434
226,418
5,741
25,789
-
-
5,741
25,789
280,376
254,587
286,117
280,376 |
31.3.25
31.3.24
Total
Total
funds
funds
£
£
3,884
5,826
142,757
127,666
885
5,195
53,462
53,529
56,728
59,558
459
433
258,175
252,207
86,388
76,789
47,581
47,928
62,663
59,134
55,802
42,567
252,434
226,418
5,741
25,789
-
-
5,741
25,789
280,376
254,587
286,117
280,376 |
|
|
252,207 |
|
|
76,789
47,928
59,134
42,567 |
|
|
226,418 |
|
|
25,789
- |
|
|
25,789
254,587 |
|
|
280,376 |
The notes form part of these financial statements
Page 6
WESTERN ISLES WOMEN'S AID SCIO
BALANCE SHEET
31 MARCH 2025
Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
3,079
112,003
CURRENT ASSETS
Debtors
13
5,673
17,050
Cash at bank
138,487
15,480
144,160
32,530
CREDITORS
Amounts falling due within one year
14
(3,587)
(2,068)
NET CURRENT ASSETS
140,573
30,462
TOTAL ASSETS LESS CURRENT LIABILITIES
143,652
142,465
NET ASSETS
143,652
142,465
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS |
31.3.25
Total
funds
£
115,082
22,723
153,967
176,690
(5,655)
171,035
286,117
286,117
143,652
142,465
286,117 |
31.3.24
Total
funds
£
117,402
17,458
150,750
168,208
(5,234)
162,974
280,376
280,376
130,444
149,932
280,376 |
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon19March2026andweresignedon its
behalf by:
L Graham - Trustee
M A Macdonald - Trustee
The notes form part of these financial statements
Page 7
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1. STATUTORY INFORMATION
WesternIslesWomen'sAidSCIOisaScottishCharitableIncorporatedOrganisation(SCIO)registeredinScotland. The
charity's registered number and principal address can be found in the Report of the Trustees.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordance
withtheCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommendedPractice applicable
tocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKand Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesandTrusteeInvestment(Scotland)Act2005.The financial
statements have been prepared under the historical cost convention.
Thefinancialstatementsarepreparedinsterlingwhichisthefunctionalcurrencyofthecharity,andamountsarerounded to
the nearest £.
Going concern
TheactivitiesofthecharityhavebeenaffectedbytheimpactoftheCOVID-19pandemicandthetrusteeshaveassessed the
charity's ability to continue as a going concern.
Themanagementteamhavepreparedprojectionswhichreflectthefinancialimpactofthecoronaviruscrisisonthe charity.
Thetrusteeshavereviewedtheprojectionsand,basedonthisreview,haveareasonableexpectationthatthecharity has
adequateresourcestocontinueinoperationforaperiodofatleast12monthsfromtheapprovalofthefinancial statements.
The charity therefore continues to adopt the going concern basis in preparing its financial statements.
Financial reporting standard 102 - reduced disclosure exemptions
Thecharityhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancialstatements,as permitted
by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
the requirements of Section 7 Statement of Cash Flows.
Judgements and key sources of estimation uncertainty
Intheapplicationofthecharity'saccountingpolicies,thetrusteesarerequiredtomakejudgements,estimates and
assumptions that affect the amounts reported for assets, liabilities, income and expenditure.
Theestimatesandassociatedassumptionsarebasedonhistoricalexperienceandotherfactorsthatareconsideredto be
relevant. Actual results may differ from these estimates.
Theestimatesandassumptionsarereviewedonanongoingbasis.Revisionstoaccountingestimatesarerecognisedin the
period in which the estimate is revised and in future periods should it affect future periods.
Theestimatesandassumptionswhichcarryahigherdegreeofriskofcausingamaterialadjustmenttothecarrying amount
of assets and liabilities are as follows:
Useful economic lives of tangible fixed assets
Theannualdepreciationchargefortangiblefixedassetsissensitivetochangesintheestimatedusefuleconomiclives and
residualvaluesoftheassets.Theyareamendedwhennecessarytoreflectcurrentestimates,futureinvestment, economic
utilisation and the physical condition of the assets. See note 12 for details of the values of tangible fixed assets.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtotheincome,there is
sufficientcertaintyofreceiptandsoitisprobablethattheincomewillbereceived,andtheamountofincomereceivable can
be measured reliably.
continued...
Page 8
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
2. ACCOUNTING POLICIES - continued
Income
GrantsgeneratedtosupporttheobjectsofthecharityandwithoutfurtherspecifiedpurposearetakentotheStatement of
FinancialActivitiesinthatperiod.Grantsreceivedwhicharerelatedtocapitalexpenditureorareforaspecifiedpurpose are
transferredtoRestrictedFundsandareutilisedtofundthefuturedepreciationoftherelatedcapitalexpenditureorfund the
costs relating to the specified purpose.
Incomefromgovernmentandothergrantsarerecognisedatfairvaluewhenthecharityhasentitlementafter any
performanceconditionshavebeenmet,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably. If entitlement is not met then these amounts are deferred.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofitsobjectsandactivities.It includes
both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirementsofthe charity
and include accountancy fees and costs linked to the strategic management of the charity.
Allocation and apportionment of costs
AllcostsareallocatedbetweentheexpenditurecategoriesoftheStatementofFinancialActivitiesonabasisdesigned to
reflecttheuseoftheresource.Costsrelatingtoaparticularactivityareallocateddirectly,othersareapportionedon an
appropriate basis e.g. estimated usage.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Buildings- in accordance with the property
Equipment- 25% on cost
Fixtures and fittings- 25% on cost
Computer equipment- 25% on cost
Tangiblefixedassetsarestatedatcostlessaccumulateddepreciation.Thecostsofminoradditionsorthosecosting below
£100 are not capitalised.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when
specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 9
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
2. ACCOUNTING POLICIES - continued
Hire purchase and leasing commitments
RentalspaidunderoperatingleasesarechargedtotheStatementofFinancialActivitiesonastraightlinebasisover the
period of the lease.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity'spensionscheme are
charged to the Statement of Financial Activities in the period to which they relate.
Debtors and creditors receivable / payable within one year
Debtorsandcreditorswithnostatedinterestrateandreceivableorpayablewithinoneyeararerecordedat transaction
price. Any losses arising from impairment are recognised in expenditure.
3.
4.
5.
DONATIONS AND LEGACIES
Donations
INVESTMENT INCOME
Bank account interest
All investment income arises from assets held within the UK.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Office and Resource Centre
Rents received
Office and Resource Centre
Employment Allowance
Office and Resource Centre
Housing Benefits
Refuge
Rents received
Refuge
Employment Allowance
Refuge
Grants
Children and Young People Service
Employment Allowance
Children and Young People Service
Grants
Court Advocacy Support Service
Grants received, included in the above, are as follows:
Comhairle nan Eilean Siar - WIH&SCP grant
Scottish Government - Delivering Equally Safe Project
Scottish Government - Victim Centred Approach Fund
Scottish Women's Aid - Scottish Government 100 Days Funding
Scottish Women's Aid - The Legal Education Foundation
Carried forward |
|
31.3.25
£
3,884
31.3.25
£
459
31.3.25
£
135,304
4,800
2,653
-
-
885
52,000
1,462
56,728
253,832
31.3.25
£
85,506
52,000
56,728
24,248
-
218,482 |
|
31.3.24
£
5,826
31.3.24
£
433
31.3.24
£
125,121
-
2,545
3,980
300
915
52,000
1,529
59,558 |
|
|
|
|
245,948 |
|
|
|
|
31.3.24
£
78,612
52,000
59,558
21,270
3,067 |
|
|
|
|
214,507 |
continued...
Page 10
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
5. INCOME FROM CHARITABLE ACTIVITIES - continued
INCOME FROM CHARITABLE ACTIVITIES - continued |
|
|
Brought forward
Scottish Women's Aid - conference expenses
Shetland Women's Aid - Scottish Government DES Funding
NHS Western Isles - Capital Grant |
31.3.25
£
218,482
774
19,776
5,000
244,032 |
31.3.24
£
214,507
-
22,172
- |
|
|
236,679 |
6. CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 7)
£
Office and Resource Centre
76,422
Refuge
34,800
Children and Young People Service
55,764
Court Advocacy Support Service
39,577
206,563
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Events and meetings
Repairs and renewals
Office expenses
Refuge expenses
Staff Christmas expenses
Depreciation
SUPPORT COSTS
Premises
Administration
£
£
Office and Resource Centre
2,158
6,312
Refuge
12,781
-
Children and Young People Service
2,158
3,245
Court Advocacy Support Service
6,957
7,771
24,054
17,328 |
Support
costs (see
note 8)
£
9,966
12,781
6,899
16,225
45,871
31.3.25
£
188,828
949
6,473
2,856
232
4,164
3,061
206,563
Governance
costs
£
1,496
-
1,496
1,497
4,489 |
Totals
£
86,388
47,581
62,663
55,802 |
Totals
£
86,388
47,581
62,663
55,802 |
|
|
252,434 |
|
|
|
|
31.3.24
£
177,223
86
3,664
2,299
1,197
-
3,210 |
|
|
|
187,679 |
|
|
|
Totals
£
9,966
12,781
6,899
16,225
45,871 |
7.
8. SUPPORT COSTS
continued...
Page 11
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
8. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
|
Office |
|
Children |
|
and |
|
and Young |
|
Resource |
|
People |
|
Centre |
Refuge |
Service |
|
£ |
£ |
£ |
Rent |
- |
8,752 |
- |
Insurance |
428 |
- |
428 |
Light and heat |
1,344 |
2,321 |
1,344 |
Telephone |
386 |
1,708 |
386 |
Hire of equipment |
200 |
- |
200 |
Postages and stationery |
260 |
- |
260 |
IT support |
1,188 |
- |
1,188 |
Advertising |
187 |
- |
187 |
Travel expenses |
1,409 |
- |
1,410 |
Training expenses |
3,052 |
- |
- |
Sundry expenses |
- |
- |
- |
Interest payable and bank charges |
16 |
- |
- |
Accountancy fees |
576 |
- |
576 |
Legal and professional fees |
520 |
- |
520 |
Bookkeepers fees |
400 |
- |
400 |
|
9,966 |
12,781 |
6,899 |
|
|
31.3.25 |
31.3.24 |
|
Court |
|
|
|
Advocacy |
|
|
|
Support |
Total |
Total |
|
Service |
activities |
activities |
|
£ |
£ |
£ |
Rent |
4,800 |
13,552 |
8,280 |
Insurance |
428 |
1,284 |
1,197 |
Light and heat |
1,343 |
6,352 |
5,010 |
Telephone |
386 |
2,866 |
2,867 |
Hire of equipment |
200 |
600 |
1,440 |
Postages and stationery |
260 |
780 |
29 |
IT support |
1,189 |
3,565 |
3,516 |
Advertising |
186 |
560 |
282 |
Travel expenses |
4,234 |
7,053 |
10,493 |
Training expenses |
1,702 |
4,754 |
1,205 |
Sundry expenses |
- |
- |
370 |
Interest payable and bank charges |
- |
16 |
6 |
Accountancy fees |
576 |
1,728 |
1,344 |
Legal and professional fees |
521 |
1,561 |
1,500 |
Bookkeepers fees |
400 |
1,200 |
1,200 |
|
16,225 |
45,871 |
38,739 |
continued...
Page 12
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
9. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norfortheyear ended
31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
10. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities
No employees received emoluments in excess of £60,000. |
|
31.3.25
£
167,906
16,893
4,029
188,828
31.3.25
5 |
31.3.24
£
157,666
15,794
3,763 |
|
|
|
177,223 |
|
|
|
31.3.24
5 |
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
5,826
Charitable activities
Office and Resource Centre
127,666
Refuge
5,195
Children and Young People Service
-
Court Advocacy Support Service
-
Investment income
433
Total
139,120
EXPENDITURE ON
Charitable activities
Office and Resource Centre
75,434
Refuge
47,928
Children and Young People Service
-
Court Advocacy Support Service
-
Total
123,362
NET INCOME
15,758 |
Restricted
funds
£
-
-
-
53,529
59,558
-
113,087
1,355
-
59,134
42,567
103,056
10,031 |
Total
funds
£
5,826
127,666
5,195
53,529
59,558
433 |
|
|
252,207 |
|
|
76,789
47,928
59,134
42,567 |
|
|
226,418 |
|
|
25,789 |
continued...
Page 13
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12.
TANGIBLE FIXED ASSETS
Buildings
Equipment
£
£
COST
At 1 April 2024
116,400
2,533
Additions
-
-
At 31 March 2025
116,400
2,533
DEPRECIATION
At 1 April 2024
3,600
1,260
Charge for year
1,200
543
At 31 March 2025
4,800
1,803
NET BOOK VALUE
At 31 March 2025
111,600
730
At 31 March 2024
112,800
1,273
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Grants receivable
Prepayments |
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
114,686
139,901
254,587
130,444
149,932
280,376
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
1,500
4,849
125,282
271
470
741
1,771
5,319
126,023
188
2,832
7,880
386
932
3,061
574
3,764
10,941
1,197
1,555
115,082
1,312
2,017
117,402
31.3.25
31.3.24
£
£
-
500
20,381
15,409
2,342
1,549
22,723
17,458 |
Total
funds
£
254,587 |
|
|
280,376 |
continued...
Page 14
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
31.3.25 |
31.3.24 |
|
£ |
£ |
Trade creditors |
409 |
- |
Taxation and social security |
3,518 |
3,636 |
Other creditors |
1,728 |
1,598 |
|
5,655 |
5,234 |
15. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS |
|
|
|
At 1.4.24
£
Unrestricted funds
General fund
130,444
Restricted funds
Children and Young People Service fund
3,793
Court Advocacy Support Service fund
33,339
Restricted grants fund
-
Building Acquisition fund
43,530
Revaluation Reserve fund
69,270
149,932
TOTAL FUNDS
280,376
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Children and Young People Service fund
Court Advocacy Support Service fund
Restricted grants fund
Building Acquisition fund
TOTAL FUNDS |
Net
movement
in funds
£
10,216
(9,201)
926
5,000
(1,200)
-
(4,475)
5,741
Incoming
resources
£
142,985
53,462
56,728
5,000
-
115,190
258,175 |
Transfers
between
funds
£
2,992
5,408
(8,400)
-
-
-
(2,992)
-
Resources
expended
£
(132,769)
(62,663)
(55,802)
-
(1,200)
(119,665)
(252,434) |
At
31.3.25
£
143,652
-
25,865
5,000
42,330
69,270 |
|
|
|
142,465 |
|
|
|
286,117 |
|
|
|
Movement
in funds
£
10,216
(9,201)
926
5,000
(1,200) |
|
|
|
(4,475) |
|
|
|
5,741 |
continued...
Page 15
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Children and Young People Service fund
Court Advocacy Support Service fund
Training fund
Building Acquisition fund
Revaluation Reserve fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Children and Young People Service fund
Court Advocacy Support Service fund
Training fund
Building Acquisition fund
TOTAL FUNDS |
Net
movement
At
At 1.4.23
in funds
31.3.24
£
£
£
114,686
15,758
130,444
9,398
(5,605)
3,793
16,348
16,991
33,339
155
(155)
-
44,730
(1,200)
43,530
69,270
-
69,270
139,901
10,031
149,932
254,587
25,789
280,376
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
139,120
(123,362)
15,758
53,529
(59,134)
(5,605)
59,558
(42,567)
16,991
-
(155)
(155)
-
(1,200)
(1,200)
113,087
(103,056)
10,031
252,207
(226,418)
25,789 |
|
|
FUNDS
General fund
The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.
Children and Young People Service fund
ThisrepresentsfundsreceivedfromtheScottishGovernmenttoprovidedirectsupporttochildrenandyoungpeople who
have experienced domestic abuse.
Court Advocacy Support Service fund
ThisrepresentsfundsreceivedfromtheScottishGovernmenttoprovidespecialistcourtadvocacysupporttovictims of
domestic abuse.
Restricted Grants fund
continued...
Page 16
WESTERN ISLES WOMEN'S AID SCIO
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
15. MOVEMENT IN FUNDS - continued
Thisrepresentsgrantsreceivedfrompublicfundingagenciesandtrustsforaspecifiedpurposeorinrespectof capital
expenditure.Thefundsareutilisedtofundcostsrelatingtothespecifiedpurposeortofundthefuturedepreciationof the
capital expenditure.
Building Acquisition fund
Thisrepresentsthefundsraisedfrompublicfundingagenciesandtrustsinrespectofthepurchaseandrenovationof the
charity's office premises. The funds are utilised to fund the future depreciation of the capital expenditure.
Revaluation Reserve fund
This represents the gain on revaluation of the charity's office premises in March 2019.
Transfers between funds
Anamountof£8,400hasbeentransferredfromrestrictedfundstounrestrictedfundsinrespectofthemisallocation of
restricted expenditure in 2022/23 and 2023/24.
Anamountof£5,408hasbeentransferredfromunrestrictedfundstorestrictedfundsinrespectofthecharity's contribution
to services provided during the year.
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
17. PERMANENT ENDOWMENTS
The charity does not have any permanent endowments.
Page 17