REGISTERED COMPANY NUMBER: SC388547 (Scotland)

REGISTERED CHARITY NUMBER: SC042212

Report of the Trustees and

Financial Statements for the Year Ended 30 November 2024

for

WESTERN ISLES PREGNANCY CRISIS SUPPORT

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

13

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 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

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.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

WIPCS furthered its objectives in the year to November 2024 through the following:

Clients

5 clients made 46 contacts including 28 phone calls, and 18 face-to-face appointments.

Clients: 1 post abortion support, 2 unintended pregnancy; one ongoing pregnancy support, 1 neonatal trauma support, 1 miscarriage (bereavement) support.

Fundraising

We had a stall at the Lochs Show in July with kiddies' games, prizes and information leaflets to raise awareness.

Training

1 x 1 hour training and skills practice session took place with 4 practitioners over Zoom in March.

The co-ordinator attended a cyber fraud training session in the Caladh Inn (2.5 hrs) in April.

Networking/ Raising Awareness

Along with our youth worker, the coordinator was invited to a useful meeting with staff at Action For Children (AFC) in order to gain a deeper mutual understanding of both services and strengthen links between the two organisations.

A presentation was given in March to the "Cuppa n Ceilidh" HFC Group who meet regularly in the Newton Community Centre. This was attended by both men and women, who asked pertinent questions and engaged in an interesting discussion regarding the various aspects of our service.

The WFM group in Point requested a presentation in April. Attended by approximately 12 women, we were most grateful for their continued support and generous contribution to our funds.

Once again, we were invited to hold an information stall at the annual Ness "Flourish" women's conference in May, attended by around 90 women from various backgrounds and ages.

We continue to gift bags of kindness to the Maternity Unit at WIH for those suffering bereavement through any type of pregnancy loss.

A planning meeting was held between committee members and Karen Mackay, Graphic Design to discuss ideas for the charity's re-brand. It is hoped that a new name, website, logo and marketing materials will ignite fresh interest and attract more clients.

FINANCIAL REVIEW

Reserves policy

The average cost of running WIPCS does not tend to exceed £50 per month. 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 is grateful for the ongoing provision of premises for client appointments which is free-of-charge.

FUTURE PLANS

Through regular training and evaluation ensure the WIPCS aims and objectives are being met, and that an effective service of high standard is available to anyone facing any kind of pregnancy related distress 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 relevant agencies, 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.

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

Trustees

E M Ferguson

J Frieslick

A M Mackenzie

A Macritchie

P Condy

J Adil-Smith

M M Smith

Trustees not yet appointed at Companies House:

M Clyne

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

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Western Isles Pregnancy Crisis Support for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charity SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 2025 and signed on its behalf by:

P Condy - Trustee

I report on the accounts for the year ended 30 November 2024 set out on pages seven 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.

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 2025

30.11.24

30.11.23

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

307

-

307

530

Other trading activities

3

207

-

207

464

Investment income

4

2

-

2

4

Total

516

-

516

998

EXPENDITURE ON

Raising funds

72

-

72

86

Charitable activities

Charitable activities

1,203

-

1,203

1,526

Total

1,275

-

1,275

1,612

NET INCOME/(EXPENDITURE)

(759

)

-

(759

)

(614

)

RECONCILIATION OF FUNDS

Total funds brought forward

8,908

-

8,908

9,522

TOTAL FUNDS CARRIED FORWARD

8,149

-

8,149

8,908

30.11.24

30.11.23

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Cash at bank

8,149

-

8,149

8,908

NET CURRENT ASSETS

8,149

-

8,149

8,908

TOTAL ASSETS LESS CURRENT LIABILITIES

8,149

-

8,149

8,908

NET ASSETS

8,149

-

8,149

8,908

FUNDS

8

Unrestricted funds

8,149

8,908

TOTAL FUNDS

8,149

8,908

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 2025 and were signed on its behalf by:

E M Ferguson - Trustee

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.

2.	DONATIONS AND LEGACIES

30.11.24

30.11.23

£

£

Donations

307

530

3.	OTHER TRADING ACTIVITIES

30.11.24

30.11.23

£

£

Fundraising

207

464

4.	INVESTMENT INCOME

30.11.24

30.11.23

£

£

Deposit account interest

2

4

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the year ended 30 November 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2024 nor for the year ended 30 November 2023.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

530

-

530

Other trading activities

464

-

464

Investment income

4

-

4

Total

998

-

998

EXPENDITURE ON

Raising funds

86

-

86

Charitable activities

Charitable activities

1,526

-

1,526

Total

1,612

-

1,612

NET INCOME/(EXPENDITURE)

(614

)

-

(614

)

RECONCILIATION OF FUNDS

Total funds brought forward

9,522

-

9,522

TOTAL FUNDS CARRIED FORWARD

8,908

-

8,908

7.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 December 2023 and 30 November 2024

1,263

DEPRECIATION

At 1 December 2023 and 30 November 2024

1,263

NET BOOK VALUE

At 30 November 2024

-

At 30 November 2023

-

8.	MOVEMENT IN FUNDS

Net

At

movement

At

1.12.23

in funds

30.11.24

£

£

£

Unrestricted funds

General fund

8,908

(759

)

8,149

TOTAL FUNDS

8,908

(759

)

8,149

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

516

(1,275

)

(759

)

TOTAL FUNDS

516

(1,275

)

(759

)

Comparatives for 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

Comparative 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

)

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

Net

At

movement

At

1.12.22

in funds

30.11.24

£

£

£

Unrestricted funds

General fund

9,522

(1,373

)

8,149

TOTAL FUNDS

9,522

(1,373

)

8,149

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

1,514

(2,887

)

(1,373

)

TOTAL FUNDS

1,514

(2,887

)

(1,373

)

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2024.