IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.12.22 30.11.23 30.11.23 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true true false true true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3885472022-11-30SC3885472023-11-30SC3885472022-12-012023-11-30SC3885472021-11-30SC3885472021-12-012022-11-30SC3885472022-11-30SC388547ns0:CharitableCompanyLimitedByGuarantee2022-12-012023-11-30SC388547ns15:PoundSterling2022-12-012023-11-30SC388547ns11:FRS1022022-12-012023-11-30SC388547ns11:IndependentExaminationCharity2022-12-012023-11-30SC388547ns11:SmallCompaniesRegimeForAccounts2022-12-012023-11-30SC388547ns11:FullAccounts2022-12-012023-11-30SC388547ns11:CharitiesSORP2022-12-012023-11-30SC388547ns16:EnglandWales2022-12-012023-11-30SC388547ns11:RegisteredOffice2022-12-012023-11-30SC388547ns0:Trustee12022-12-012023-11-30SC388547ns0:Trustee32022-12-012023-11-30SC388547ns0:Trustee42022-12-012023-11-30SC388547ns0:Trustee52022-12-012023-11-30SC388547ns0:Trustee22022-12-012023-11-30SC388547ns0:Trustee62022-12-012023-11-30SC388547ns0:Trustee72022-12-012023-11-30SC388547ns11:CompanySecretary12022-12-012023-11-30SC388547ns0:TotalUnrestrictedFunds2022-12-012023-11-30SC388547ns0:TotalRestrictedIncomeFunds2022-12-012023-11-30SC388547ns0:Activity82022-12-012023-11-30SC388547ns0:Activity8ns0:TotalUnrestrictedFunds2022-12-012023-11-30SC388547ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-12-012023-11-30SC388547ns0:Activity82021-12-012022-11-30SC388547ns0:TotalUnrestrictedFunds2022-11-30SC388547ns0:TotalRestrictedIncomeFunds2022-11-30SC388547ns0:TotalUnrestrictedFunds2023-11-30SC388547ns0:TotalRestrictedIncomeFunds2023-11-30SC388547ns10:FurnitureFittingsToolsEquipment2022-12-012023-11-30SC38854722022-12-012023-11-30SC38854712022-12-012023-11-30SC38854712021-12-012022-11-30SC388547ns0:TotalUnrestrictedFunds2021-12-012022-11-30SC388547ns0:TotalRestrictedIncomeFunds2021-12-012022-11-30SC388547ns0:Activity8ns0:TotalUnrestrictedFunds2021-12-012022-11-30SC388547ns0:Activity8ns0:TotalRestrictedIncomeFunds2021-12-012022-11-30SC388547ns10:FurnitureFittings2022-11-30SC388547ns10:FurnitureFittings2023-11-30SC388547ns10:FurnitureFittings2022-11-30
REGISTERED COMPANY NUMBER: SC388547 (Scotland)
REGISTERED CHARITY NUMBER: SC042212














Report of the Trustees and

Financial Statements for the Year Ended 30 November 2023

for

WESTERN ISLES PREGNANCY CRISIS SUPPORT

WESTERN ISLES PREGNANCY CRISIS SUPPORT






Contents of the Financial Statements
for the Year Ended 30 November 2023




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 11

WESTERN ISLES PREGNANCY CRISIS SUPPORT (REGISTERED NUMBER: SC388547)

Report of the Trustees
for the Year Ended 30 November 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The charitable company's objects are:

To provide easy access to trained practitioners, so that anyone in the Western Isles facing a crisis pregnancy or experiencing problems after abortion or baby loss can find free, caring help, accurate information and support.

To encourage those in crisis pregnancy situations to access support services in order to think through all the options and make an informed decision rather than one based on fear or panic, in an environment where they feel cared for, accepted and supported.

To encourage those with post abortion difficulties to access support services in order to find caring, ongoing support and the opportunity for recovery.

To provide access to care and support following any baby loss including miscarriage, ectopic pregnancy, molar pregnancy, still birth and neonatal death.

To provide access to pre and post adoption advice and support for birth mothers.

To provide access to advice and practical support for those who choose to parent following the discovery of an unplanned pregnancy.

To provide a respectful and compassionate service to all who ask for assistance, recognising the value of each individual without discrimination on grounds of illness, disability, race, colour, sexual orientation, gender, age or religion.

To be involved in the education of young people by giving presentations to schools and youth groups, thereby encouraging them to think ahead and make healthy choices with regard to their sexual behaviour.

To ensure delivery of a service that maintains a standard of high quality by monitoring client evaluation and ensuring volunteers keep up to date with regular training opportunities and supervision.

To build and maintain links with other agencies by means of attending networking opportunities and training days.

Volunteers
The charity has no employees and is completely dependent on volunteers.

All client appointments are with trained volunteers.

There are a number of volunteers who offer assistance in fundraising for the charity on a regular basis.


WESTERN ISLES PREGNANCY CRISIS SUPPORT (REGISTERED NUMBER: SC388547)

Report of the Trustees
for the Year Ended 30 November 2023

ACHIEVEMENT AND PERFORMANCE
Charitable activities
WIPCS furthered its objectives in the year to November 2022 through the following:

Clients
2 clients made 26 contacts; 1 pregnancy crisis via 12 texts and 3 x 1 hour phone calls. The other client post miscarriage via 4 emails, 3 texts and 4 face-to-face appointments x 1hour each.
There were also 2 other enquiries from potential clients - one through a 3rd party (word of mouth) who has not yet contacted us directly, and the other missed WhatsApp calls x2. When calls returned she had managed to speak to the maternity unit and did not require further support.

Fundraising
We were able to raise awareness and some funds by holding a stall at Gala Days in Point, South Harris and Carloway over the summer. We also participated in the Bragar Community Fun Day.

Training
11 x 1 hour sessions of ongoing training and skills practice (in-house) took place over Zoom this year.

Raising Awareness
We continue to gift bags of kindness to the Maternity Unit at WIH for those going through the trauma of pregnancy loss and termination of pregnancy. Cards with a caring message and our contact details are included in each bag, along with some personal care items. These bags are gratefully received by recipients and staff.

Two members of the team gave a public presentation on the support offered by the charity at a ladies' meeting in Tolsta (approx 24 women attended). A robust question and answer session concluded an enjoyable evening.

An invitation to speak at a women's meeting in North Harris had to be postponed due to unforeseen circumstances.

Education
We have welcomed a dedicated youth worker to assist with education (ad-hoc) and are currently awaiting the opportunity to lead interactive lessons with school pupils in the Nicolson Institute.

FINANCIAL REVIEW
Reserves policy
The charity has monthly running costs of approximately £50. The trustees are of the opinion that the current level of reserves is adequate to cover these costs and to enable the charity to develop its work further.

The charity remains grateful for the ongoing provision of premises for client appointments on a free-of-charge basis.

FUTURE PLANS
By means of up-to-date training and evaluation ensure the WIPCS aims and objectives are met and that an effective service of high standard is available to anyone facing any kind of pregnancy related crisis in the Western Isles.

Continue to raise awareness of WIPCS locally.

Develop opportunities for involvement in the education of young people through schools, college and youth groups.

Develop and maintain links with other agencies, sharing information and resources where appropriate, for the benefit of clients.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is incorporated as a company limited by guarantee, incorporated on 10 November 2010. It was granted recognition by HM Revenue and Customs as a charity on 13 June 2011.

The objects and powers of the charity are set out in its Memorandum and Articles of Association.


WESTERN ISLES PREGNANCY CRISIS SUPPORT (REGISTERED NUMBER: SC388547)

Report of the Trustees
for the Year Ended 30 November 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The structure of the company consists of:-

(a) the members - who have the right to attend the annual general meeting (and any extraordinary general meeting) and have important powers under the articles of association and the Act; in particular, the members elect people to serve as directors and take decisions in relation to changes to the articles themselves

(b) the directors (also known as trustees) - who hold regular meetings during the period between annual general meetings, and generally control and supervise the activities of the company; in particular, the directors are responsible for monitoring the financial position of the company.

A person shall not be eligible for election/appointment as a director unless he/she is a member of the company.

At each annual general meeting, the members may elect any member (providing he/she is willing to act) to be a director.

The directors may at any time appoint any member (providing he/she is willing to act) to be a director.

At each annual general meeting, all of the directors shall retire from office - but shall then be eligible for re-election.

The maximum number of directors shall be 14.

Each member undertakes that if the company is wound up while he/she is a member (or within one year after he/she ceases to be a member), he/she will contribute - up to a maximum of £1 - to the assets of the company.

The charity is currently governed by a committee of seven members, all of whom are trustees. All trustees have been appointed as directors and registered as such with the Registrar of Companies.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Accurate, relevant record keeping is adhered to for the protection of practitioners and clients.

Child protection, confidentiality and health and safety policies are in place.

Practitioners are members of the PVG scheme for the protection of vulnerable adults and children who may access our service.

Disclaimer forms are signed by the client and the practitioner when donating second hand baby equipment to clients in need of practical support.

The charity also has an insurance policy for its activities.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC388547 (Scotland)

Registered Charity number
SC042212

Registered office
12A Melbost
Stornoway
Isle of Lewis
HS2 0BG


WESTERN ISLES PREGNANCY CRISIS SUPPORT (REGISTERED NUMBER: SC388547)

Report of the Trustees
for the Year Ended 30 November 2023

Trustees
E M Ferguson
J Frieslick
A M Mackenzie
A Macritchie
P Condy
J Adil-Smith
M M Smith

Company Secretary
E M Ferguson

Independent Examiner
A Cumming CA
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 4 March 2024 and signed on its behalf by:





P Condy - Trustee

Independent Examiner's Report to the Trustees of
Western Isles Pregnancy Crisis Support

I report on the accounts for the year ended 30 November 2023 set out on pages six to eleven.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 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.








A Cumming CA
The Institute of Chartered Accountants of Scotland

Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

4 March 2024

WESTERN ISLES PREGNANCY CRISIS SUPPORT

Statement of Financial Activities
for the Year Ended 30 November 2023

30.11.23 30.11.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 530 - 530 405

Other trading activities 3 464 - 464 205
Investment income 4 4 - 4 4
Total 998 - 998 614

EXPENDITURE ON
Raising funds 86 - 86 -

Charitable activities
Charitable activities 1,526 - 1,526 1,586
Total 1,612 - 1,612 1,586

NET INCOME/(EXPENDITURE) (614 ) - (614 ) (972 )


RECONCILIATION OF FUNDS
Total funds brought forward 9,522 - 9,522 10,494

TOTAL FUNDS CARRIED FORWARD 8,908 - 8,908 9,522

WESTERN ISLES PREGNANCY CRISIS SUPPORT (REGISTERED NUMBER: SC388547)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Cash at bank 8,908 - 8,908 9,522

NET CURRENT ASSETS 8,908 - 8,908 9,522

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,908

-

8,908

9,522

NET ASSETS 8,908 - 8,908 9,522
FUNDS 8
Unrestricted funds 8,908 9,522
TOTAL FUNDS 8,908 9,522

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 4 March 2024 and were signed on its behalf by:





E M Ferguson - Trustee

WESTERN ISLES PREGNANCY CRISIS SUPPORT

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the accounts is Pound sterling (£).

The accounts are rounded to the nearest £1.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, 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;
the requirement of paragraph 3.17(d);
the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and
11.48(c);
the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirement of paragraph 33.7.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Equipment - 25% depreciation on cost

Taxation
The charity is exempt from corporation tax on its charitable activities. HM Revenue & Customs recognised the organisation as a charitable company on 1 November 2011 under reference CR62761.

The charity is not registered for Value Added Tax and therefore any such tax incurred is included in the relevant expenditure headings.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

WESTERN ISLES PREGNANCY CRISIS SUPPORT

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. DONATIONS AND LEGACIES
30.11.23 30.11.22
£    £   
Donations 530 405

3. OTHER TRADING ACTIVITIES
30.11.23 30.11.22
£    £   
Fundraising 464 205

4. INVESTMENT INCOME
30.11.23 30.11.22
£    £   
Deposit account interest 4 4

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2023 nor for the year ended 30 November 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022.


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 405 - 405

Other trading activities 205 - 205
Investment income 4 - 4
Total 614 - 614

EXPENDITURE ON
Charitable activities
Charitable activities 1,586 - 1,586

NET INCOME/(EXPENDITURE) (972 ) - (972 )


RECONCILIATION OF FUNDS
Total funds brought forward 10,494 - 10,494

TOTAL FUNDS CARRIED FORWARD 9,522 - 9,522

WESTERN ISLES PREGNANCY CRISIS SUPPORT

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 December 2022 and 30 November 2023 1,263
DEPRECIATION
At 1 December 2022 and 30 November 2023 1,263
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

8. MOVEMENT IN FUNDS
Net
At movement At
1.12.22 in funds 30.11.23
£    £    £   
Unrestricted funds
General fund 9,522 (614 ) 8,908

TOTAL FUNDS 9,522 (614 ) 8,908

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 998 (1,612 ) (614 )

TOTAL FUNDS 998 (1,612 ) (614 )


Comparatives for movement in funds

Net
At movement At
1.12.21 in funds 30.11.22
£    £    £   
Unrestricted funds
General fund 10,494 (972 ) 9,522

TOTAL FUNDS 10,494 (972 ) 9,522

WESTERN ISLES PREGNANCY CRISIS SUPPORT

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 614 (1,586 ) (972 )

TOTAL FUNDS 614 (1,586 ) (972 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1.12.21 in funds 30.11.23
£    £    £   
Unrestricted funds
General fund 10,494 (1,586 ) 8,908

TOTAL FUNDS 10,494 (1,586 ) 8,908

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,612 (3,198 ) (1,586 )

TOTAL FUNDS 1,612 (3,198 ) (1,586 )

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2023.