```
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`**
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`4`|
|**`Independent Examiner's Report`**||`5`||
|**`Statement of Financial Activities`**||`6`||
|**`Balance Sheet`**||`7`||
|**`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;
```
- `the financial position of the charity; and`
- `the future plans and objectives 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
```