IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2469142023-03-31SC2469142024-03-31SC2469142023-04-012024-03-31SC2469142022-03-31SC2469142022-04-012023-03-31SC2469142023-03-31SC246914ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC246914ns15:PoundSterling2023-04-012024-03-31SC246914ns11:FRS1022023-04-012024-03-31SC246914ns11:IndependentExaminationCharity2023-04-012024-03-31SC246914ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC246914ns11:FullAccounts2023-04-012024-03-31SC246914ns11:CharitiesSORP2023-04-012024-03-31SC246914ns16:EnglandWales2023-04-012024-03-31SC246914ns11:RegisteredOffice2023-04-012024-03-31SC246914ns0:Trustee22023-04-012024-03-31SC246914ns0:Trustee32023-04-012024-03-31SC246914ns0:Trustee42023-04-012024-03-31SC246914ns0:Trustee52023-04-012024-03-31SC246914ns0:Trustee62023-04-012024-03-31SC246914ns0:Trustee12023-04-012024-03-31SC246914ns0:Trustee72023-04-012024-03-31SC246914ns0:Trustee82023-04-012024-03-31SC246914ns0:Trustee92023-04-012024-03-31SC246914ns0:Trustee102023-04-012024-03-31SC246914ns0:Trustee112023-04-012024-03-31SC246914ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC246914ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC246914ns0:Activity82023-04-012024-03-31SC246914ns0:Activity8ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC246914ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC246914ns0:Activity82022-04-012023-03-31SC246914ns0:Activity92023-04-012024-03-31SC246914ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC246914ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC246914ns0:Activity92022-04-012023-03-31SC246914ns0:Activity102023-04-012024-03-31SC246914ns0:TotalUnrestrictedFundsns0:Activity102023-04-012024-03-31SC246914ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC246914ns0:Activity102022-04-012023-03-31SC246914ns0:Activity112023-04-012024-03-31SC246914ns0:Activity11ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC246914ns0:Activity11ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC246914ns0:Activity112022-04-012023-03-31SC246914ns0:Activity122023-04-012024-03-31SC246914ns0:TotalUnrestrictedFundsns0:Activity122023-04-012024-03-31SC246914ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC246914ns0:Activity122022-04-012023-03-31SC246914ns0:TotalUnrestrictedFunds2023-03-31SC246914ns0:TotalRestrictedIncomeFunds2023-03-31SC246914ns0:TotalUnrestrictedFunds2024-03-31SC246914ns0:TotalRestrictedIncomeFunds2024-03-31SC246914ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC246914ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-03-31SC246914ns10:WithinOneYear2024-03-31SC246914ns10:WithinOneYear2023-03-31SC24691422023-04-012024-03-31SC246914ns10:OwnedAssets2023-04-012024-03-31SC246914ns10:OwnedAssets2022-04-012023-03-31SC246914ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC246914ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC246914ns0:Activity8ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC246914ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC246914ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31SC246914ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC246914ns0:TotalUnrestrictedFundsns0:Activity102022-04-012023-03-31SC246914ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC246914ns0:TotalUnrestrictedFundsns0:Activity122022-04-012023-03-31SC246914ns0:Activity12ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC246914ns10:FurnitureFittings2023-03-31SC246914ns10:FurnitureFittings2023-04-012024-03-31SC246914ns10:FurnitureFittings2024-03-31SC246914ns10:FurnitureFittings2023-03-31
REGISTERED COMPANY NUMBER: SC246914 (Scotland)
REGISTERED CHARITY NUMBER: 005241














Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Women's Aid Orkney

Women's Aid Orkney






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

Women's Aid Orkney (Registered number: SC246914)

Report of the Trustees
for the year ended 31 March 2024


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 31 March 2024. 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
The Charity's overarching objectives are to raise awareness across services and communities of the causes and consequences of domestic abuse and gender inequalities and to provide services to meet the needs of women, children and young people who have been affected.

In furtherance of those objectives WAO provide service users with:
- Specialist crisis support, advocacy and information
- On-going support
- Refuge accommodation (where possible and appropriate)
- And work in partnership with other agencies

The trustees provide the staff team with;
- On going support in all aspects of the service
- working together to take the service forward to meet the needs of the community
- Build stronger working relationships with other agencies and the wider community to challenge the root causes of domestic abuse and how we think about it.

ACHIEVEMENT AND PERFORMANCE
As a board we continue working towards the following goals:
- Growing our women's membership base, in particular engaging with younger women and expanding our collective skill set.
- Engaging with men supporters through a local white ribbon campaign.
- Best practice governance
- Networking with other local organisations with shared interests.
- Ensuring that we care for our staff by providing proper support to manage the impact of stress and/or ill health.

We had 157 new women referrals and supported 190 women in total. We also had 36 children and young people referrals and supported 18 family groups. Within the actively supported group of women there were 136 who were given intensive support.

FINANCIAL REVIEW
Incoming resources for the year totalled £424,943. Total resources expended amounted to £450,001. At 31 March 2024, the overall balance of funds was £55,367.

The directors have examined the requirement to maintain free reserves and concluded that the most appropriate level is between six and nine months operational expenditure. The purpose of this decision is to manage risk. The directors consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities whilst consideration is given to ways in which additional funds may be raised. Reserves at the end of the year were sufficient to maintain approximately six months operating costs at current budgeted levels.

FUTURE PLANS
As a board we will strive to
- continue to support our staff team by providing adequate resources
- ensure we source sufficient funds to support service development and staff training
- continue to build and strengthen relationships between trustees and staff team
- expand our membership and supporter bases
- campaign to ensure that the voices of abused women and children are both heard and respected
- continue to work in partnership with other local services to ensure our community has a joined-up approach to delivering the best outcomes possible.


Women's Aid Orkney (Registered number: SC246914)

Report of the Trustees
for the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a company limited by guarantee, incorporated on 31 March 2003 and registered as a charity on 31 March 2005. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Under the company's articles, the Board of Directors is elected at each AGM. All directors must resign yearly but may present themselves for re-election.
None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.
The Board of Directors is responsible for the strategic direction and policy of the organisation. The Service Manager is responsible for the day to day management and development of services, supervision of the staff team and ensuring that good practice guidelines are adhered to.

The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The most significant external risks are identified as financial and the board will remain focused on developing strategies to mitigate these risks. Internal risks are minimised by the regular quantitative and qualitative monitoring and evaluation of all projects and the regular supervision and appraisal of all staff. Specific financial and administrative reports are also provided regularly to individual funders.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC246914 (Scotland)

Registered Charity number
005241

Registered office
c/o 39A Victoria Street
Kirkwall
Orkney
KW15 1DN

Trustees
Ms N McWhinnie (resigned 12.2.24)
Ms C A Ritchie (resigned 13.11.23)
Ms E Andrews
Ms L M MacLean
Ms L S Ayllon (resigned 12.6.23)
Mrs D K Johnston
Ms G R Harrison (appointed 18.9.23)
Miss S E Buck (appointed 24.10.23)
Ms L R Miller (appointed 26.6.23)
Ms L Weber (appointed 26.6.23) (resigned 27.5.24)
Ms A Hetmanski (resigned 10.7.23)

Independent Examiner
Foubister & Bain
4 Broad Street
Kirkwall
Orkney
KW15 1NX

Approved by order of the board of trustees on 28 October 2024 and signed on its behalf by:




Mrs D K Johnston - Trustee

Independent Examiner's Report to the Trustees of
Women's Aid Orkney

I report on the accounts for the year ended 31 March 2024 set out on pages four to thirteen.

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.








Charles W Flett
The Institute of Chartered Accountants of Scotland

Foubister & Bain
4 Broad Street
Kirkwall
Orkney
KW15 1NX

28 October 2024

Women's Aid Orkney

Statement of Financial Activities
for the year ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 75,357 331,745 407,102 429,154

Charitable activities
Refuge rental income 17,280 - 17,280 19,255

Investment income 3 561 - 561 119
Total 93,198 331,745 424,943 448,528

EXPENDITURE ON
Charitable activities
Professional services 7,955 - 7,955 8,174
Staff Costs 62,344 294,864 357,208 364,565
Other Operating Costs 47,553 33,354 80,907 76,338
Grant Spend 404 3,527 3,931 4,635
Total 118,256 331,745 450,001 453,712

NET INCOME/(EXPENDITURE) (25,058 ) - (25,058 ) (5,184 )


RECONCILIATION OF FUNDS
Total funds brought forward 95,308 (14,883 ) 80,425 85,609

TOTAL FUNDS CARRIED FORWARD 70,250 (14,883 ) 55,367 80,425

Women's Aid Orkney (Registered number: SC246914)

Balance Sheet
31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 10,796 55 10,851 11,970

CURRENT ASSETS
Debtors 9 4,513 233 4,746 2,523
Cash at bank and in hand 72,544 1,136 73,680 88,119
77,057 1,369 78,426 90,642

CREDITORS
Amounts falling due within one year 10 (17,603 ) (16,307 ) (33,910 ) (22,187 )

NET CURRENT ASSETS/(LIABILITIES) 59,454 (14,938 ) 44,516 68,455

TOTAL ASSETS LESS CURRENT
LIABILITIES

70,250

(14,883

)

55,367

80,425

NET ASSETS 70,250 (14,883 ) 55,367 80,425
FUNDS 11
Unrestricted funds 70,250 95,308
Restricted funds (14,883 ) (14,883 )
TOTAL FUNDS 55,367 80,425

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.


Women's Aid Orkney (Registered number: SC246914)

Balance Sheet - continued
31 March 2024

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 28 October 2024 and were signed on its behalf by:





D K Johnston - Trustee

Women's Aid Orkney

Notes to the Financial Statements
for the year ended 31 March 2024

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.

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.



Fixtures and equipment - 20% Reducing Balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Women's Aid Orkney

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Grants 384,405 392,892
Subscriptions 83 311
Donations 11,683 18,816
Small Grants 10,931 17,135
407,102 429,154

Grants received, included in the above, are as follows:

2024 2023
£    £   
OIC 59,527 59,528
Scottish Government 253,866 253,866
Other 71,012 79,498
384,405 392,892

3. INVESTMENT INCOME
2024 2023
£    £   
Interest receivable 561 119

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 2,511 1,311

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.



Women's Aid Orkney

Notes to the Financial Statements - continued
for the year ended 31 March 2024

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Staff 14 14

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 100,845 328,309 429,154

Charitable activities
Refuge rental income 19,255 - 19,255

Investment income 119 - 119
Total 120,219 328,309 448,528

EXPENDITURE ON
Charitable activities
Professional services 7,154 1,020 8,174
Staff Costs 61,032 303,533 364,565
Other Operating Costs 33,568 42,770 76,338
Grant Spend 730 3,905 4,635
Total 102,484 351,228 453,712

NET INCOME/(EXPENDITURE) 17,735 (22,919 ) (5,184 )


RECONCILIATION OF FUNDS
Total funds brought forward 77,573 8,036 85,609

TOTAL FUNDS CARRIED FORWARD 95,308 (14,883 ) 80,425


Women's Aid Orkney

Notes to the Financial Statements - continued
for the year ended 31 March 2024

8. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023 75,546
Additions 1,392
At 31 March 2024 76,938
DEPRECIATION
At 1 April 2023 63,576
Charge for year 2,511
At 31 March 2024 66,087
NET BOOK VALUE
At 31 March 2024 10,851
At 31 March 2023 11,970

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,411 1,240
Prepayments 1,335 1,283
4,746 2,523

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accruals 5,680 1,585
Grants in Advance 28,230 20,602
33,910 22,187


Women's Aid Orkney

Notes to the Financial Statements - continued
for the year ended 31 March 2024

11. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 95,308 (25,058 ) 70,250

Restricted funds
Volunteer Recruitment 1,911 - 1,911
Children's Youth Project 6,506 - 6,506
Domestic Abuse Service Development (8,874 ) - (8,874 )
Family Worker 803 - 803
Womens (15,229 ) - (15,229 )
(14,883 ) - (14,883 )
TOTAL FUNDS 80,425 (25,058 ) 55,367

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 93,198 (118,256 ) (25,058 )

Restricted funds
Children's Youth Project 73,656 (73,656 ) -
Domestic Abuse Service Development 18,737 (18,737 ) -
Family Worker 52,592 (52,592 ) -
Womens 186,760 (186,760 ) -
331,745 (331,745 ) -
TOTAL FUNDS 424,943 (450,001 ) (25,058 )


Women's Aid Orkney

Notes to the Financial Statements - continued
for the year ended 31 March 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 77,573 17,735 95,308

Restricted funds
Volunteer Recruitment 1,911 - 1,911
Children's Youth Project 5,337 1,169 6,506
Domestic Abuse Service Development 788 (9,662 ) (8,874 )
Family Worker - 803 803
Womens - (15,229 ) (15,229 )
8,036 (22,919 ) (14,883 )
TOTAL FUNDS 85,609 (5,184 ) 80,425

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 120,219 (102,484 ) 17,735

Restricted funds
Children's Youth Project 77,115 (75,946 ) 1,169
Domestic Abuse Service Development 9,713 (19,375 ) (9,662 )
Family Worker 56,425 (55,622 ) 803
Womens 185,056 (200,285 ) (15,229 )
328,309 (351,228 ) (22,919 )
TOTAL FUNDS 448,528 (453,712 ) (5,184 )

Women's Aid Orkney

Notes to the Financial Statements - continued
for the year ended 31 March 2024

11. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 77,573 (7,323 ) 70,250

Restricted funds
Volunteer Recruitment 1,911 - 1,911
Children's Youth Project 5,337 1,169 6,506
Domestic Abuse Service Development 788 (9,662 ) (8,874 )
Family Worker - 803 803
Womens - (15,229 ) (15,229 )
8,036 (22,919 ) (14,883 )
TOTAL FUNDS 85,609 (30,242 ) 55,367

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 213,417 (220,740 ) (7,323 )

Restricted funds
Children's Youth Project 150,771 (149,602 ) 1,169
Domestic Abuse Service Development 28,450 (38,112 ) (9,662 )
Family Worker 109,017 (108,214 ) 803
Womens 371,816 (387,045 ) (15,229 )
660,054 (682,973 ) (22,919 )
TOTAL FUNDS 873,471 (903,713 ) (30,242 )

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.