Hemat Gryffe Women's Aid - Charities report

REGISTERED COMPANY NUMBER: SC419662 (Scotland)

REGISTERED CHARITY NUMBER: SC012849

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HEMAT GRYFFE WOMEN'S AID

(A COMPANY LIMITED BY GUARANTEE)

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Report of the Independent Auditors

6

to

8

Statement of Financial Activities

9

Balance Sheet

10

Cash Flow Statement

11

Notes to the Cash Flow Statement

12

Notes to the Financial Statements

13

to

21

TRUSTEES

B L Gandhi

M Chakraborty

R French

M Blake

REGISTERED OFFICE

Flat 0/1 24 Willowbank Street

Glasgow

United Kingdom

G3 6LZ

REGISTERED COMPANY

NUMBER

SC419662 (Scotland)

REGISTERED CHARITY

NUMBER

SC012849

INDEPENDENT AUDITORS

Thomas Barrie & Co LLP

Statutory Auditor

Chartered Accountants

Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

SOLICITORS

Fleming & Reid

180 Hope Street

Glasgow

G2 2UE

BANKERS

Bank of Scotland

PO Box 1000

BX2 1LB

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

The objects of the charity are:-

- To provide safe temporary refuge accommodation primarily for women, children and young people primarily from the Asian, black and minority ethnic community where the woman has experienced domestic abuse at the hands of a husband, partner and/or extended family member.

- To provide information and support services to women, children and young people from the Asian, black and minority ethnic community who experience domestic abuse, forced marriage and honour based abuse.

- To provide follow on support to women and children when leaving refuge to live in permanent accommodation in order to prevent immediate hardship and isolation by assisting them to settle into their new home.

- To provide crisis/outreach services to women, children and young people who are experiencing domestic abuse, forced marriage and honour based abuse who are not accessing refuge or follow on services.

- To offer support and help to women, children and young people who ask for help whether or not they are refuge residents and also to offer support and advice to any women and children who have left refuge.

- To provide community-based support and information to women, children, and young people primarily from the Asian, Black and Minority community living within the Glasgow area experiencing, domestic abuse, forced marriage and honour-based abuse.

- To encourage statutory authorities and external agencies to recognise their obligations, legal and otherwise, towards abused women, children and young people and to act accordingly towards the prevention of abuse and relief of suffering.

Mission Statement

- To provide women, children and young people primarily from the Asian, Black and minority ethnic with protection from domestic abuse, forced marriage and honour based abuse.

- To increase external agencies understanding about domestic abuse, forced marriage and honour based abuse in Asian, black and minority ethnic communities,

- To reduce abuse within Asian, Black and minority ethnic communities and to raise awareness of domestic abuse, forced marriage and honour based abuse nationally.

- To provide specialised culturally sensitive support and a listening ear service. We aim to empower women to make valued judgements and decisions to enable them to integrate safely into society.

- To encourage independent living to allow women to determine their own future and live a prosperous life free from abuse.

Affiliation

The organisation is affiliated to Scottish Women's Aid. There are a network of 34 women's aid groups in Scotland. Hemat Gryffe Women's Aid is the only group in Glasgow offering safe temporary refuge as well as a culturally sensitive and specialised service primarily to women, children and young people from the Asian, Black and minority ethnic community.

ACHIEVEMENTS AND PERFORMANCE

Glasgow City Council/Glasgow Health and Social Care Partnership (Supporting People and Social Work grants) paid in full.

Glasgow City Council - Housing Benefit awarded an uplift in September 2024.

Glasgow City Council - Making a House a Home Project provided financial assistance to twenty-two women fleeing domestic abuse to furnish their homes and to assist with tenancy sustainment.

Glasgow City Council - Community Fund - services developed across the city to women, children, and young people.Successful recruitment of a Children and Young Persons Community Based Worker has enhanced support for children and young people and increased access to school-based support.

The Scottish Government Delivering Equally Safe Fund grant funds six workers' salaries; support provided to women, children and young people living in the refuge, via the follow-on service or crisis/outreach service. The grant enables service users to participate in a women's group and a range of therapeutic activities. Twenty women participated in English language classes facilitated by Glasgow ESOL Forum. The women's group designed a tapestry displayed at the Botanic Gardens, the project was led by the Village Storytelling Centre, Glasgow. The staff team expanded during the year with the successful recruitment of a Communications & Admin worker based in the drop-in centre and a Women's Support Worker based in the refuge.

The Scottish Government - Fund to Leave - supported four women.

Cash for Kids - Supported Twenty-eight children during the year to alleviate poverty and at Christmas 2024 thirty-four children received One for All voucher.

The Scottish Sadaq Charitable Trust is used primarily to support women who have no recourse to public funds and to make crisis payments.

The Trades Hall of Glasgow Commonweal Fund supported the children's service by providing resources, equipment, clothing and outings and birthday gifts.

Donations received from the Templeton Trust and from training income for online awareness raising and development work.

New equipment and furniture were replaced and upgraded in the refuge. Ergonomic assessments were conducted with the entire staff team resulting in new desks, chairs, computer equipment being purchased. The refuge staff office was modernised, painted and decorated and has been upgraded.The fire alarm system was upgraded, the CCTV system upgraded to a digital system replacing the analogue system, new flooring, bedroom furniture, headboards, mattresses, televisions, lighting, painting and decoration. Items in refuge flats were replaced as service users moved out for new women being admitted.

FINANCIAL REVIEW

Financial position

The Statement of Financial Activities (Incorporating the Income and Expenditure account) shows a surplus on unrestricted funds for the year of £7,349 (2024 - deficit £24,789) and a deficit on restricted funds of £60,807 (2024 - surplus £42,365) giving an overall deficit for the year of £53,458 (2024 - surplus £17,846). The deficit arises as a result of monies paid back to Glasgow City Council/Health and Social Care Partnership after the year end, as well as significant upgrade work in the refuge. Note 14 of the Notes To The Financial Statements gives a breakdown of the restricted funds.

The charity's unrestricted funds at 31 March 2025 are £109,263 (2024 - £101,914) and there is a balance on restricted funds of £122,136 (2024 - £182,943 giving total funds of £231,399 (2024 - £284,857).

Reserves policy

It is the policy of the organisation to maintain unrestricted funds which are the free reserves of the charity at a level which equates to approximately three months running costs. This provides sufficient funds to cover management, administration and support costs. The trustees consider that this has been met.

Risks and uncertainties, including going concern

Hemat Gryffe Women's Aid Board and staff team recognise the need to acknowledge and plan against all financial and non-financial risks which could jeopardise the organisation such as:

Reputational damage - mitigated by working closely with the Care Inspectorate, SSSC, the Scottish Government, OSCR, including local authorities to ensure that we are striving for the highest possible standards of care and support.

Demand fluctuations for our services - mitigated by protecting our reputation, monitoring our cash flow and carefully managing any operational changes. We employ full-time staff to allow us to respond flexibly to changes in demand and supply.

Staff turnover - mitigated by providing staff training and development opportunities, sharing tasks and knowledge between the teams, transparent reporting and by offering a competitive salary based on the Scottish Joint Council pay scales.

FUTURE PLANS

Plans for future periods include:-

- To relocate the office to new premises.

- To maintain the continued professional development of staff team.

- To continue positive partnership working.

- To recruit new board members.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was founded as an unincorporated association on 5 January 1982 and became a company limited by guarantee on 16 March 2012. The charity is controlled by its governing document. The charity's current constitutional form is as a company limited by guarantee as defined by the Companies Act 2006

Recruitment and appointment of new trustees

Trustees are elected at the Annual General Meeting of the charity. Members wishing to become trustees must be recommended by the board, or proposed by a fellow member of the charity, in advance of the general meeting. The member then stands for election at the general meeting.

Organisational structure

The board of trustees meet periodically and has responsibility for all strategic decisions of the charity. The trustees delegate the day to day management of the charity to the management team.

Induction and training of new trustees

All new board members are inducted by the trustees of the charity. The chairperson of the board of trustees will issue the new trustees with the governing document and relevant paperwork in accordance with charitable duties. As part of this process, external training is provided by a Feminist Governance specialist.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Hemat Gryffe Women's Aid 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) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 Charities 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.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Thomas Barrie & Co LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 29 October 2025 and signed on its behalf by:

M Blake - Trustee

Opinion

We have audited the financial statements of Hemat Gryffe Women's Aid (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and

-	have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

-	adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Based on our understanding of the charitable company, the sector in which it operates, and through discussion with management (as required by auditing standards), we identified that the principal risks are:

- Non-compliance with the provisions of laws and regulations generally recognised (related to health and safety, anti-bribery, money laundering legislation and tax law) to have a direct affect on the determination of material amounts and disclosures in the financial statements;

- The risk of management override of internal controls or bias by the directors that represented a risk of material misstatement due to fraud; and

- The risk of not identified related party transactions.

Audit procedures performed by the engagement team

- enquiring of management as to actual and potential litigation and claims;

- performing low level analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- investigating the rationale behind significant or unusual transactions;

- reviewing minutes of meetings of those charged with governance;

- identifying and assessing the design and effectiveness of controls and management has in place to prevent and detect fraud; and

- agreeing financial statement disclosures to underlying supporting documentation.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial statements, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Martin Greig BA CA (Senior Statutory Auditor)

for and on behalf of Thomas Barrie & Co LLP

Statutory Auditor

Chartered Accountants

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

3 November 2025

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

3,761

508,727

512,488

515,065

Charitable activities

4

Provision of refuge accommodation

-

156,355

142,347

Total

3,761

665,082

668,843

657,412

EXPENDITURE ON

Charitable activities

5

Provision of refuge accommodation

2,075

670,751

672,826

583,384

Other

-

49,475

56,182

Total

2,075

720,226

722,301

639,566

NET INCOME/(EXPENDITURE)

1,686

(55,144

)

(53,458

)

17,846

Transfers between funds

14

5,663

(5,663

)

-

Net movement in funds

7,349

(60,807

)

(53,458

)

17,846

RECONCILIATION OF FUNDS

Total funds brought forward

101,914

182,943

284,857

267,011

TOTAL FUNDS CARRIED FORWARD

109,263

122,136

231,399

284,857

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

FIXED ASSETS

Tangible assets

11

2,665

614

3,279

5,567

CURRENT ASSETS

Debtors

12

-

19,202

9,033

Cash at bank and in hand

106,597

165,778

272,375

288,610

106,597

184,980

291,577

297,643

CREDITORS

Amounts falling due within one year

13

-

(63,457

)

(63,457

)

(18,353

)

NET CURRENT ASSETS

106,597

121,523

228,120

279,290

TOTAL ASSETS LESS CURRENT

LIABILITIES

109,262

122,137

231,399

284,857

NET ASSETS

109,262

122,137

231,399

284,857

FUNDS

14

Unrestricted funds

109,262

101,914

Restricted funds

122,137

182,943

TOTAL FUNDS

231,399

284,857

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

The financial statements were approved by the Board of Trustees and authorised for issue on 29 October 2025 and were signed on its behalf by:

M Blake - Trustee

B L Gandhi - Trustee

Cash flows from operating activities

Cash generated from operations

1

(16,235

)

19,374

Net cash (used in)/provided by operating activities

(16,235

)

19,374

Cash flows from investing activities

Purchase of tangible fixed assets

-

(2,477

)

Net cash provided by/(used in) investing activities

-

(2,477

)

Change in cash and cash equivalents in

the reporting period

(16,235

)

16,897

Cash and cash equivalents at the

beginning of the reporting period

288,610

271,713

Cash and cash equivalents at the end of

the reporting period

272,375

288,610

1.	RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

Net (expenditure)/income for the reporting period (as per the

Statement of Financial Activities)

(53,458

)

17,846

Adjustments for:

Depreciation charges

2,288

1,908

(Increase)/decrease in debtors

(10,169

)

437

Increase/(decrease) in creditors

45,104

(817

)

Net cash (used in)/provided by operations

(16,235

)

19,374

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24

Cash flow

At 31.3.25

£

Net cash

Cash at bank and in hand

288,610

(16,235

)

272,375

288,610

(16,235

)

272,375

Total

288,610

(16,235

)

272,375

1.	GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland (SC419662) and a registered charity in Scotland (SC012849). The address of the registered office is Flat 0/1, 24 Willowbank Street, Glasgow, G3 6LZ.

2.	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 presentational and functional currency of the financial statements is Pounds Sterling (£).

Going concern

After reviewing the charity’s forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

There are no significant judgements or estimates included in these accounts.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Donations

Donations are recognised on receipt. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to funds, the income is deferred and not recognised until those conditions are fully met.

Grants

Income from government and other grants is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Contracts

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Charitable activities

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

Governance costs

Governance costs are those functions that assist the work of the charity but do not directly undertake charitable activities.

Allocation and apportionment of costs

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible fixed assets

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

Tenants improvements

-

5% on cost

Refuge equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on cost

Only items which exceed £1,000, and have an expected useful life of more than 1 year, are capitalised and recognised on a historical cost basis.

The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

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.

Defined benefit plans

The charity is a participating employer in the Strathclyde Pension Scheme which is a multi-employer defined benefit pension scheme. As there is insufficient information available to use defined benefit accounting the charity has accounted for the contributions as a defined contribution plan under Para 28.11 of FRS 102. Contributions are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Short-term employee benefits

Short term employee benefits, including holiday pay, are recognised as an expense in profit and loss in the period in which they are incurred. A liability is recognised for the amount expected to be paid if the company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably.

Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash and cash equivalents comprises cash balances.

Creditors

Short term trade creditors are measured at the transaction price.

Provisions

Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

3.	DONATIONS AND LEGACIES

2025

2024

£

Donations

3,761

3,576

Glasgow City Council - Supporting People

117,073

108,244

Glasgow City Council - Social Work Grant

122,892

114,225

Cash for Kids

2,939

8,175

SG Delivering Equally Safe

217,931

217,364

Glasgow City Council, The Family Support Project - Make a House a

Home

-

7,500

SG Leaving Fund

-

43,313

Trades House Commonweal fund

-

2,217

Glasgow City Council Com Fund

47,892

10,451

512,488

515,065

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

Housing benefit

Provision of refuge accommodation

156,355

142,347

5.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 6)

Totals

£

Provision of refuge accommodation

661,449

11,377

672,826

6.	SUPPORT COSTS

Governance

Management

costs

Totals

£

Other resources expended

37,881

11,594

49,475

Provision of refuge accommodation

10,578

799

11,377

48,459

12,393

60,852

7.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Auditors remuneration

7,482

6,222

Depreciation - owned assets

2,288

1,908

Other operating leases

71,000

67,381

8.	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.

9.	STAFF COSTS

2025

2024

£

Wages and salaries

319,952

315,751

Social security costs

26,915

26,753

Other pension costs

15,224

36,971

362,091

379,475

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

2025

2024

Direct staff

9

Administrative staff

1

10

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

The company considers that its key management personnel comprise of the trustees and management team. The total employment benefits, including employer pension contributions, of the key management personnel were £37,572 (2024 : £45,898).

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,577

511,488

515,065

Charitable activities

Provision of refuge accommodation

-

142,347

Total

3,577

653,835

657,412

EXPENDITURE ON

Charitable activities

Provision of refuge accommodation

28,366

555,018

583,384

Other

-

56,182

Total

28,366

611,200

639,566

NET INCOME/(EXPENDITURE)

(24,789

)

42,635

17,846

RECONCILIATION OF FUNDS

Total funds brought forward

126,703

140,308

267,011

TOTAL FUNDS CARRIED FORWARD

101,914

182,943

284,857

11.	TANGIBLE FIXED ASSETS

Fixtures

Tenants

Refuge

and

improvements

equipment

fittings

Totals

£

COST

At 1 April 2024 and 31 March 2025

78,520

95,367

17,577

191,464

DEPRECIATION

At 1 April 2024

78,520

95,367

12,010

185,897

Charge for year

-

2,288

At 31 March 2025

78,520

95,367

14,298

188,185

NET BOOK VALUE

At 31 March 2025

-

3,279

At 31 March 2024

-

5,567

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Prepayments and accrued income

19,202

9,033

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other creditors

42,756

6,307

Accrued expenses

20,701

12,046

63,457

18,353

14.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

Unrestricted funds

General fund

98,584

3,353

5,663

107,600

Fixed assets

3,330

(1,668

)

-

1,662

101,914

1,685

5,663

109,262

Restricted funds

Housing Benefit

36,526

(25,043

)

-

11,483

Supporting People

47,626

28,962

-

76,588

Social Work Grant

33,057

(12,031

)

-

21,026

SG Delivering Equally Safe

22,481

(10,021

)

(5,194

)

7,266

GCC, The Family Support Project – Make

a House a Home

32,973

(28,793

)

-

4,180

Scottish Government Leaving Fund

8,063

(6,684

)

-

1,379

Trades House Commonweal Fund

2,217

(2,002

)

-

215

Glasgow City Council Community Fund

-

469

(469

)

-

182,943

(55,143

)

(5,663

)

122,137

TOTAL FUNDS

284,857

(53,458

)

-

231,399

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

3,761

(408

)

3,353

Fixed assets

-

(1,668

)

(1,668

)

3,761

(2,076

)

1,685

Restricted funds

Housing Benefit

156,353

(181,396

)

(25,043

)

Supporting People

117,073

(88,111

)

28,962

Social Work Grant

122,893

(134,924

)

(12,031

)

Cash for Kids

2,939

(2,939

)

-

SG Delivering Equally Safe

217,932

(227,953

)

(10,021

)

GCC, The Family Support Project – Make

a House a Home

-

(28,793

)

(28,793

)

Scottish Government Leaving Fund

-

(6,684

)

(6,684

)

Trades House Commonweal Fund

-

(2,002

)

(2,002

)

Glasgow City Council Community Fund

47,892

(47,423

)

469

665,082

(720,225

)

(55,143

)

TOTAL FUNDS

668,843

(722,301

)

(53,458

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General fund

121,705

(23,121

)

98,584

Fixed assets

4,998

(1,668

)

3,330

126,703

(24,789

)

101,914

Restricted funds

Housing Benefit

16,307

20,219

36,526

Supporting People

30,960

16,666

47,626

Social Work Grant

46,124

(13,067

)

33,057

Children In Need

2,644

(2,644

)

-

SG Delivering Equally Safe

9,234

13,247

22,481

GCC, The Family Support Project – Make

a House a Home

35,039

(2,066

)

32,973

Scottish Government Leaving Fund

-

8,063

Trades House Commonweal Fund

-

2,217

140,308

42,635

182,943

TOTAL FUNDS

267,011

17,846

284,857

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

3,577

(26,698

)

(23,121

)

Fixed assets

-

(1,668

)

(1,668

)

3,577

(28,366

)

(24,789

)

Restricted funds

Housing Benefit

142,349

(122,130

)

20,219

Supporting People

108,240

(91,574

)

16,666

Social Work Grant

114,223

(127,290

)

(13,067

)

Children In Need

-

(2,644

)

(2,644

)

Cash for Kids

8,175

(8,175

)

-

SG Delivering Equally Safe

217,366

(204,119

)

13,247

GCC, The Family Support Project – Make

a House a Home

7,500

(9,566

)

(2,066

)

Scottish Government Leaving Fund

43,313

(35,250

)

8,063

Trades House Commonweal Fund

2,217

-

2,217

Glasgow City Council Community Fund

10,452

(10,452

)

-

653,835

(611,200

)

42,635

TOTAL FUNDS

657,412

(639,566

)

17,846

Purposes of funds

Restricted Funds

Housing benefit - support for accommodation costs to families staying in temporary refuge accommodation.

Glasgow City Council Supported People - funding to cover salary/staff costs to support vulnerable women in temporary refuge accommodation.

Glasgow City Council Social Work - support for the costs incurred in running the drop-in centre and salary/staff costs.

Cash for Kids - individual grant awards to children and young people accessing the refuge, follow on outreach/crisis services.Support for families in poverty affected by the cost-of-living crisis and at Christmas 2024.

SG Delivering Equally Safe - funding for staff salary costs and a contribution to overheads. To allow direct support to women, children and young people living in the refuge, when leaving the refuge via the follow-on service and those living in the wider community in crisis and requiring outreach support. To allow workers to provide school-based support to children and young people. To support digital media and communications by promoting service provision using social media channels. To provide admin support to senior staff members. To allow vulnerable women primarily from Asian, Black and Minority ethnic communities to access English language classes. To provide crisis payments to women and children who are destitute to maximise income.

GCC The Family Support Project - Make a House a Home - funding to provide support to furnish accommodation.

SG Fund to Leave - The Scottish Government established a pilot project for a four month period commencing December 2023 to enable financial support to women to enable them to leave an abusive relationship.

The Trades House of Glasgow - The Trades House of Glasgow ,Commonweal Fund made a donation towards the cost of supporting children & young people living in crisis situations with their mothers and when having to flee as a consequence of domestic abuse.

Glasgow City Council Community Fund provided funding between 2024/2025 to develop community-based support for women, children and young people experiencing domestic abuse across Glasgow.

Transfers between funds

The assets purchased through SG Delivering Equally Safe fund have been transferred to a designated fixed assets fund, the balance represents the NBV and having a separate fund makes clear the funds are non distributable.

15.	EMPLOYEE BENEFIT OBLIGATIONS

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £18,971 (2024: £36,971).

The charity is a participating employer in the Strathclyde Pension Fund (SPF) which is a multi-employer defined benefit pension scheme. The assets of the scheme are held in separate trustee administered funds.

The scheme is accounted for as a defined contribution plan in terms of Para 28.11 of FRS 102 as there is insufficient information available on an annual basis to identify and separate the scheme's share of the assets and liabilities

A triennial valuation of this scheme is carried out by Hymans Robertson LLP, who are qualified actuaries.

Valuations are made using the projected unit method and are used to determine the individual company contributions.

The most recent valuation was carried out as at 31 March 2023 and showed a net surplus of £521,000 (31 March 2020 £219,000) on an ongoing funding basis.

The next triennial valuation will be as at 31 March 2026.

The SPF scheme is closed to new members, who are now offered the opportunity to join the charity's auto enrolment pension scheme, which is a defined contribution scheme with Royal London.

16.	RELATED PARTY DISCLOSURES

The trustees give freely of their time and expertise without any form of remuneration or other benefits in cash or kind (2024 - £Nil).

Expenses paid to the trustees in the year were as per note 8.

During the year no trustee had any personal interest in any contract or transaction entered into by the charity (2024 - None).

There are no related party transactions which require to be disclosed in these financial statements (2024 - None).