REGISTERED COMPANY NUMBER: SC327960 (Scotland)

REGISTERED CHARITY NUMBER: SC34356

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Caithness And Sutherland Women's Aid

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

18

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 2025. 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

CASWA is the only organisation in this vast geographical area providing specialist support services to meet the needs of all women, children and young people (boys and girls) who have experienced or are experiencing domestic abuse. Referrals are made to CASWA from partner agencies; statutory services (Social Services, Police, NHS, Housing etc.); third sector & voluntary organisations and we also receive a substantial number of self referrals.

Our Purpose

To support women in need by reason of having been abused (mentally, physically, sexually, psychologically or financially) in the home or by a person with whom the women is or has been in a relationship and to support children and young people who have been affected by domestic abuse, by offering support, information and help to women, children and young people.

To promote equality for, and the participation of women, children and young people in society to enable them to determine their own futures and make their voices heard.

To advance education by: a) Providing opportunities to meet the developmental and emotional needs of children and young people with experience of domestic abuse, and women using the services provided b) By informing and raising awareness in the community and its representatives, including the media, the police, the judicial system, the social services and other authorities, with respect to the abuse of women and its prevention and their obligations in acting to ensure its prevention (taking account of the fact that abuse (mental, physical, sexual and financial) is as a result of the position of women in society); c) By encouraging research into the causes, prevention and relief of abuse and the effects thereof on women, children and young people; and d) By encouraging any training that furthers the objects. This will be achieved by:

- Working closely with partners, funders, service users and the wider community;

- Regular review of the Business Plan against Where we are now: requirements; and The Board of Directors providing good governance.

Significant activities

Our Vision

A community that is aware of, intolerant of and challenges abuse, in all its forms.

People within our community are responsible for their behaviours and actions, and have respect for each other and themselves.

CASWA is an accepted, integral part of our community; supporting and empowering women and families to recover, move on and live in safety.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Support Services

In 2024/25 our team of Domestic Abuse Specialists continued to provide emotional and practical support, as well as information and advocacy through the following activities:

- Women's Service.

- Children and Young People's Service:

As a service, we have worked towards the undernoted overarching objectives.

- To provide specialist emotional and practical support, as well as information provision through the following activities for both our Women's Service and Children and Young People's Service:

- 1 to 1 - face to face, telephone, video, email, text, social media

- Person centred Support Planning

- Safety planning

- Activities and Visits

- Advocacy

- Group Support - face to face, video, audio.

We have continued to effectively provide our service in the last 12 months to individuals and diversified our service to accommodate requirements. For example, we continued video, WhatsApp, telephone, email and text support to ensure those engaging with our service remain supported. In addition, we continued to meet on a face-to-face basis with women, children and young people who are in crisis and require this form of support.

Over the past year, we have encountered challenges in securing sustained funding for our core services. In response, we are actively engaged in negotiations with Highland Council to secure a three-year contract that would provide greater financial stability and allow us to continue delivering essential support to our community.

Despite these challenges, we are pleased to report success in obtaining several smaller grants targeted at specific initiatives. These grants have enabled us to enhance both our Women's Service and our Children and Young People's Service. With this support, we have been able to introduce additional resources, expand our range of activities, and develop group work programs that directly benefit the individuals and families we serve.

We remain committed to strengthening our services and advocating for long-term investment that reflects the vital role we play in the region.

Prevention, Awareness Raising & Education Services:

In 2024/25 CASWA recognises our 20th Anniversary and continued to undertake prevention, awareness raising and education work around the undernoted areas using the undernoted activities:

- Delivery of prevention, awareness raising and education work around domestic abuse, gender-based violence, healthy relationships and our organisation via engagement with campaign work and periods of activism (International Women's Day, 16 Days), attendance at/delivery of meetings, workshops and events with multi-agency partners, professional contacts and our community to help remove barriers to accessing support.

- Delivering prevention and education work with young people by partnering with schools.

- Utilising communication strategies (social media, website, newsletter, radio, media and diverse promotional materials) to reach a wider population across our remote, isolated area.

FINANCIAL REVIEW

Financial position

The charity achieved a surplus of £10,783 on unrestricted funds (2024 - £19,529 ) and a surplus of £23,271 on restricted funds (2024 - surplus of £8,179) in the year under review. At the year end there were £229,940 of unrestricted reserves (2024 - £219,155). Of this £233,906 was cash in the bank, with short term liabilities of £9,056. The charity also had restricted reserves of £53,516 as per note 13 that were to be spent on specific purposes.

The Trustees are satisfied with the current level of unrestricted reserves.

Our restricted funds consist of grant funding received throughout the year, allocated specifically for time-limited projects scheduled to conclude after 31st March 2025. Each grant is designated for particular activities or services, and all expenditures will be made in full compliance with the terms and conditions set out by the respective funders. See note 13 for a breakdown.

We remain committed to ensuring transparency and accountability in the management of these funds, and to delivering the intended outcomes of each project within the agreed timelines.

These targeted projects allow us to expand our reach and deepen our impact within the community, even as we continue to seek longer-term funding solutions for our core services.

Reserves policy

In light of the current financial climate, cost of living increases and the risk of uncertain funding, the Directors continue to actively oversee the organisation's financial position through effective management and governance. In line with organisational policy and to ensure the viability of the company the Board works towards securing sufficient reserves to cover the six months running and potential redundancy costs which are in place and protected.

The internal organisational risk management process ensures that any reserve holding in excess of this amount (if arising) is allocated to the development and strengthening of the organisation in line with business planning. In 2025/26 it is envisaged that sufficient funds are available to support increased costs for the financial year subject to existing funding being continued, and additional funds sourced and applied for as required.

FUTURE PLANS

We developed a new Business Plan for 2024 - 2027 with the following Goals: -

Goal 1: Strengthen our position as the leading support and prevention service within Caithness and Sutherland for women, children and young people affected by domestic abuse and violence.

We intend to do this by

- developing CASWA in response to identified needs,

- increasing our visibility among key audiences and

- extending our current education and awareness-raising activities in the wider community

Goal 2: To achieve adequate financial resources and 'fit for future' systems and infrastructure to continue delivering our services efficiently and effectively.

We intend to do this by:

- Securing sustainable and diverse funding streams to support ongoing operations by working with external stakeholders to source additional funding.

- Strengthening relationships with current funders by ensuring CASWA's presence at local, regional and national levels where appropriate.

- Building 'fit for future' systems and infrastructure by upgrading and streamlining the charity's technology and administrative systems.

Goal 3: Strengthen Team Culture and Enhance Staff Well-being

We intend to do this by:

- Fostering a resilient, positive and supportive work environment

- Developing highly skilled staff

- Maintaining team unity, morale, and well-being.

Service Provision 2024/25

We received 199 referrals in 2024/25 and supported 164 women and 83 children and young people on an individual basis.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

In 2021/22 CASWA reviewed and updated its Memorandum & Articles in line with regulatory requirements and to be more closely aligned with our current working purpose and values. These have been adopted by the Board and authorised by OSCR.

Charity constitution

Caithness and Sutherland Women's Aid was incorporated on 18 July 2007 and commenced trading on 1 October 2007. It is a company limited by guarantee, governed by its articles of association.

Recruitment and appointment of new trustees

Directors are appointed in accordance with the terms of the Organisation's Memorandum and Articles of Association. The directors of the company are also trustees of the charity under charity law, and those who served during the period of this report and up to the date of signing of the report are listed below.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC327960 (Scotland)

Registered Charity number

SC34356

Registered office

Naver Business Centre

Naver House

Naver Road

Thurso

Caithness

KW14 7QA

Trustees

Miss J C Sutherland

Ms C J Mountford

Mrs J Duffus

Ms F M MacDonald (appointed 12.8.24)

Ms L D Sinclair (appointed 12.8.24) (resigned 3.6.25)

Company Secretary

Mrs G Hossack

Independent Examiner

Marcus D MacIver CA MA

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

Approved by order of the board of trustees on 31 October 2025 and signed on its behalf by:

Ms C J Mountford - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages seven to eighteen.

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.

Marcus D MacIver CA MA

The Institute of Chartered Accountants of Scotland

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

Date: .............................................

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

5,262

2,361

7,623

5,203

Charitable activities

4

Womens, young persons, & childrens services

103,336

237,405

340,741

317,265

Investment income

3

3,890

-

3,890

2,768

Total

112,488

239,766

352,254

325,236

EXPENDITURE ON

Charitable activities

5

Womens, young persons, & childrens services general costs

83,097

17,187

100,284

97,277

Staff costs

18,452

192,740

211,192

178,216

Children & Young People

156

6,568

6,724

6,749

Women's Outreach Project

-

-

-

15,285

Total

101,705

216,495

318,200

297,527

NET INCOME

10,783

23,271

34,054

27,709

RECONCILIATION OF FUNDS

Total funds brought forward

219,157

30,245

249,402

221,693

TOTAL FUNDS CARRIED FORWARD

229,940

53,516

283,456

249,402

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

-

-

-

1,843

CURRENT ASSETS

Debtors

11

5,090

1,307

6,397

6,092

Cash at bank and in hand

233,906

52,209

286,115

261,675

238,996

53,516

292,512

267,767

CREDITORS

Amounts falling due within one year

12

(9,056

)

-

(9,056

)

(20,208

)

NET CURRENT ASSETS

229,940

53,516

283,456

247,559

TOTAL ASSETS LESS CURRENT LIABILITIES

229,940

53,516

283,456

249,402

NET ASSETS

229,940

53,516

283,456

249,402

FUNDS

13

Unrestricted funds

229,940

219,157

Restricted funds

53,516

30,245

TOTAL FUNDS

283,456

249,402

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 31 October 2025 and were signed on its behalf by:

Ms C J Mountford - 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.

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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Donations

7,623

5,203

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

3,890

2,768

4.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Grants

Womens, young persons, & childrens services

340,741

317,265

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

31.3.25

31.3.24

£

£

Highland Council Service Level Agreement

103,336

103,376

Highland Council - Children's post

21,600

21,599

Highland Council - MARAC (Multi agency risk assessment conference)

12,780

12,780

Scottish Women's Aid

-

3,067

Highland Violence against women partnership

1,200

-

Bank of Scotland Foundation

20,788

23,906

Scottish Government Delivering Equally Safe Fund

144,537

144,537

Highland Mental Health & Wellbeing Fund

14,000

6,000

NHI Energy Support

-

2,000

ROSA

22,500

-

340,741

317,265

5.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

£

£

Womens, young persons, & childrens services general costs

98,304

1,980

100,284

Staff costs

211,192

-

211,192

Children & Young People

6,724

-

6,724

316,220

1,980

318,200

6.	NET INCOME/(EXPENDITURE)

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

31.3.25

31.3.24

£

£

Depreciation - owned assets

1,843

1,842

Other operating leases

17,215

8,055

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year 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.

8.	STAFF COSTS

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

31.3.25

31.3.24

Employees

9

8

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

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

4,341

862

5,203

Charitable activities

Womens, young persons, & childrens services

109,561

207,704

317,265

Investment income

2,768

-

2,768

Total

116,670

208,566

325,236

EXPENDITURE ON

Charitable activities

Womens, young persons, & childrens services general costs

77,790

19,487

97,277

Staff costs

14,396

163,820

178,216

Children & Young People

1,010

5,739

6,749

Women's Outreach Project

3,945

11,340

15,285

Total

97,141

200,386

297,527

NET INCOME

19,529

8,180

27,709

RECONCILIATION OF FUNDS

Total funds brought forward

199,626

22,067

221,693

TOTAL FUNDS CARRIED FORWARD

219,155

30,247

249,402

10.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

29,982

40,253

70,235

DEPRECIATION

At 1 April 2024

28,139

40,253

68,392

Charge for year

1,843

-

1,843

At 31 March 2025

29,982

40,253

70,235

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

1,843

-

1,843

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Prepayments and accrued income

6,397

6,092

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

8,355

20,208

Other creditors

701

-

9,056

20,208

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

219,157

10,783

229,940

Restricted funds

Restricted Fund

30,245

(1,843

)

28,402

Mental Health & Wellbeing fund

-

1,710

1,710

Gift Project

-

1,670

1,670

Communities Mental Health

-

9,458

9,458

ROSA

-

12,276

12,276

30,245

23,271

53,516

TOTAL FUNDS

249,402

34,054

283,456

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

112,488

(101,705

)

10,783

Restricted funds

Restricted Fund

-

(1,843

)

(1,843

)

Bank of Scotland Foundation

20,788

(20,788

)

-

Mental Health & Wellbeing fund

4,000

(2,290

)

1,710

Childrens' Post

21,600

(21,600

)

-

Gift Project

2,361

(691

)

1,670

Communities Mental Health

10,000

(542

)

9,458

Violence Against Women

1,200

(1,200

)

-

Marac fund

12,780

(12,780

)

-

Inspiring Scotland

144,537

(144,537

)

-

ROSA

22,500

(10,224

)

12,276

239,766

(216,495

)

23,271

TOTAL FUNDS

352,254

(318,200

)

34,054

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

199,626

19,531

219,157

Restricted funds

Restricted Fund

22,067

8,178

30,245

TOTAL FUNDS

221,693

27,709

249,402

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

116,670

(97,139

)

19,531

Restricted funds

Restricted Fund

208,566

(200,388

)

8,178

TOTAL FUNDS

325,236

(297,527

)

27,709