The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "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).
Introduction
Scottish Women’s Aid is the lead organisation in Scotland working to end domestic abuse. We are both a women’s rights and a children’s rights organisation, working to prevent domestic abuse and improve safety, equality and justice for women, children and young people affected by it.
We address domestic abuse not only as an individual harm, but as a consequence of structural inequality. Through national leadership, service delivery and support to the wider Women’s Aid network, we work to change the systems, responses and conditions that enable abuse to persist.
During 2024/25, our core areas of activity included:
Influencing law, policy and practice to address the drivers of women’s inequality and strengthen responses to domestic abuse
Providing training and workforce development to support trauma-informed, effective responses across public, private and third-sector organisations
Raising awareness of domestic abuse at national and international levels, strengthening understanding of its prevalence, impact and human rights implications
Delivering Scotland’s 24-hour Domestic Abuse and Forced Marriage Helpline, ensuring free, confidential support is available at all times
Supporting and coordinating a network of 33 specialist local Women’s Aid services across Scotland, providing direct support and refuge to women and children
This Trustees’ Report sets out Scottish Women’s Aid’s key activities and areas of work during 2024/25.
Policy and Influencing Work
Our policy and influencing work spans housing, social security, legislative and policy development, courts and policing, focusing on where systems and decisions impact the safety and rights of women and children. We participate in cross-sector and Scottish Government working groups, respond to consultations and calls for evidence, and regularly provide written and oral evidence to Scottish Parliament committees.
Justice system reform
A core focus of this work is improving how the justice system responds to domestic abuse, including within civil as well as criminal proceedings. In our response to the Scottish Law Commission’s discussion paper on civil remedies for domestic abuse, we called for reform of a civil justice system that continues to fail women and children.
We also contributed to the Children’s Hearings Redesign public consultation, advocating for stronger recognition of children’s voices and improved support for women and children from Asian, Black and minoritised ethnic backgrounds, as well as disabled survivors.
Our influencing extended to post-sentencing processes, including parole and prisoner release. We supported planned improvements to the Victims Notification Scheme and responded to consultation proposals on the release of long-term prisoners, highlighting the need to fully consider domestic abuse-related safety risks.
Legislative scrutiny and parliamentary evidence
During the year, several significant justice bills progressed through the Scottish Parliament. We provided briefings to MSPs and supported amendments aimed at strengthening legislation while addressing identified gaps.
The Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act established a statutory framework for Domestic Abuse Homicide and Suicide Reviews, following more than a decade of campaigning by Scottish Women’s Aid and others. We also supported the Victims and Witnesses, Justice Reform (Scotland) Act, including provisions relating to court responses to victims and the establishment of a dedicated sexual offences court.
As part of the 16 Days of Activism Against Gender-Based Violence in 2024, we held a three-day exhibition in the Scottish Parliament, engaging with over 30 MSPs on issues including child contact and economic abuse, and sharing findings from our Still Not Safe briefing.
We gave written and oral evidence to parliamentary inquiries throughout the year, including to the Equalities, Human Rights and Civil Justice Committee on delays in implementing legislation such as the Children (Scotland) Act 2020 and the Domestic Abuse Protection (Scotland) Act 2021.
Poverty, economic abuse and social security
Our evidence to the Social Justice and Social Security Committee’s inquiry into the cost of leaving highlighted the impact of economic abuse on women leaving and staying left, and the need for greater recognition of coerced debt within policy and law.
We also contributed to post-legislative scrutiny of the Child Poverty (Scotland) Act 2017, drawing attention to the continued lack of a gendered analysis linking women’s poverty, children’s poverty and violence against women.
Cross-sector engagement
We worked in partnership with a range of organisations to amplify shared priorities and support improved responses to domestic abuse across systems. This included joint evidence with Engender and Close the Gap on the Tackling Child Poverty Delivery Plan 2026–2031, and ongoing work within the Public Debt Collaborative to address the gendered impact of debt and its role in child poverty.
We also continued to work with Police Scotland through Partner Domestic Abuse Fora, contributing to discussions on Body Worn Video roll-out and sharing learning from Helpline data on survivors’ experiences of police engagement.
Survivor input into influencing
Survivor insight underpinned our influencing work throughout the year. Through sessions with our Survivor Reference Group, we explored experiences of the Children’s Hearing System and economic abuse, informing responses including our submission to the Scottish Law Commission on civil remedies.
Supporting the Women’s Aid Network
Access to legal support
The legal service pilot with the Scottish Legal Aid Board (SLAB) continued during the year, supporting women to access legal representation. A total of 233 cases were referred through the pilot, with 136 cases successfully referred to solicitors or taken on by the Civil Legal Assistance Office (CLAO), representing a 58% success rate. This continues to highlight both the scale of demand and the significant unmet legal need faced by women experiencing domestic abuse.
Network learning, connection and peer support
We facilitated 25 member events and forums covering issues including changes to the disclosure and PVG system, child contact, casework management, the Care Inspectorate, supporting survivors with no recourse to public funds, and learning from crisis. In total, 316 people participated in these events, with a further 101 attending peer support sessions.
“It felt really good to be connected with others around the issues that we face locally on a national basis and to use our collective energy to make national change.”
Child Contact Forum participant (February 2025)
Quality, standards and practice development
We consulted survivors and the Women’s Aid network on the development of new National Quality Service Standards, produced supporting materials, and piloted the assessment process. Monklands Women’s Aid successfully achieved the standards during the pilot phase, with completion continuing into 2025/26.
International learning and collaboration
Scottish Women’s Aid continued its role within the WAVE European Women’s Network, supporting the exchange of practice across countries working to prevent violence against women and girls. During the year, we participated in multidisciplinary training in Vienna, focusing on wellbeing, resilience, self-care, active listening and the impacts of trauma.
Through the WAVE Prevention Working Group, we contributed to the development of the A Life Free from Violence toolkit, launched in March 2025.
Ongoing support to member services
Our Member Services team continued to provide responsive one-to-one support to local Women’s Aid services on issues including practice enquiries, funding challenges, policy development, governance and organisational change. This support remains central to strengthening the network and supporting shared learning across Scotland.
Survivor Voice and Lived Experience
Survivor voice is central to Scottish Women’s Aid’s policy, influencing and development work, ensuring that lived experience informs national decision-making. During the year, the Survivor Reference Group (SRG) continued to contribute experience and expertise across the organisation’s work.
SRG members supported a range of activity, including:
contributing to #'HerFreedomScotland during the 16 Days of Activism
providing voice recordings for public vigils reflecting on child contact and remembrance
participating in a Children and Young People’s Commissioner Scotland podcast on the impacts of domestic abuse on children
contributing to the development of Domestic Homicide and Suicide Reviews, including professional knowledge and skills requirements
informing policy responses on civil remedies, early parole and Children’s Hearings redesign
Training and Workforce Development
Training and workforce development remains a key mechanism through which Scottish Women’s Aid supports consistent, trauma-informed and gender-competent responses to domestic abuse.
Training delivery and development
The Training Team experienced growth across commissioning, delivery, income and subject areas during 2024/25. Delivery expanded through the Independent Domestic Abuse Advocacy Steering Group and continued on the Gender, Justice & Violence: Feminist Approaches sociology module at Queen Margaret University.
Team members also worked with the Scottish Government and cross-sector partners to support development of the Domestic Homicide and Suicide Review legislation and statutory guidance, including participation in sub-groups focused on training, suicide, children and young people, and information management.
New training sessions developed during the year addressed emerging issues including technology-facilitated abuse, economic abuse, sexual exploitation, LGB/T survivors’ experiences, and networked misogyny. We also engaged with UK researchers on intimate partner violence and neurodiversity to inform future development.
Women’s Aid Network training
The 2025 induction programme enrolled 36 new workers, combining e-learning with 15 virtual training sessions covering feminist foundations, domestic abuse dynamics, protection frameworks, trauma-informed practice, economic abuse, protective orders, standards and vicarious trauma.
Feedback was positive, with all respondents recommending the programme. While most participants found it manageable alongside work, feedback highlighted challenges during weeks with multiple sessions.
Member training also received strong feedback, with 93% of respondents rating training as ‘very useful’ and reporting increased confidence in supporting women and children and working across agencies.
External training and sector engagement
Scottish Women’s Aid delivered bespoke training, conference inputs and webinars across statutory, third sector and private organisations, including the justice system, housing, social care, education, financial services and health sectors. Alongside delivery, we supported organisations to develop domestic abuse policies and embed risk assessment and safety planning approaches.
We also worked with Hymans Robertson Investments to support the introduction of a domestic abuse workplace policy and the establishment of an internal network of Domestic Abuse Ambassadors.
Safe & Together
We delivered a Safe & Together contract with Aberdeenshire Council, providing overview and CORE training to over 300 practitioners and managers, alongside additional delivery to children’s rights staff and Women’s Aid services.
ESiP workforce development
Following the launch of the Knowledge and Skills Framework and Kitemark, the ESiP team continued work to support engagement and implementation across public and third-sector organisations. Four organisations were supported to progress towards kitemark accreditation.
The team facilitated consultation and review sessions, convened a National Working Group aligned to the Equally Safe Delivery Plan, and worked with COSLA and the Improvement Service to support local authority leadership and workforce development. This included national consultation events and a keynote contribution to the Scottish Fire and Rescue Service Women in Service conference.
BME Traineeship
Associate Trainees recruited through the BME Traineeship continued to deliver training across member services, external programmes, digital platforms and accredited IDAA training, increasing delivery capacity, strengthening diversity within training and providing paid opportunities for associates.
Scotland’s Domestic Abuse and Forced Marriage Helpline
Scotland’s Domestic Abuse and Forced Marriage Helpline exists so that no one has to face abuse alone. Managed by Scottish Women’s Aid, we provide free, confidential support 24 hours a day through phone, web chat, email, WhatsApp and SMS. Offering multiple ways to make contact is essential, as a phone call is not always safe or possible. Our specialist call handlers listen without judgement, help people make sense of their experiences, and connect them with the support they need.
Sustaining vital support
In August 2024, Scottish Women’s Aid was awarded a new contract by the Scottish Government, enabling us to continue delivering this vital national service.
The helpline remained accessible 24/7 throughout 2024/25 and experienced its highest ever level of demand. During the year, the helpline handled 14,919 contacts, surpassing the previous year’s total of 14,249. This sustained volume reflects the ongoing need for specialist helpline support.
14,919 total contacts handled
7,579 contacts where full monitoring forms were completed and detailed support provided
How people reached us (monitored contacts)
Of the 7,579 contacts where a full monitoring form was completed, the following contact methods were used:
Phone: 4,795 contacts (63%)
Web chat: 1,730 contacts (23%)
Email: 450 contacts (6%)
WhatsApp: 392 contacts (5%)
SMS: 212 contacts (3%)
Our text service, launched in October 2023, continued to grow in its second year of operation, providing a discreet option for people experiencing coercive control who may only have brief moments of privacy. Together, WhatsApp and SMS accounted for 8% of monitored contacts.
Who contacted the helpline
Most contacts came from victims and survivors (74%) seeking direct support. We also heard from friends and family members (13%) and professionals seeking guidance (6%). A small number of contacts (less than 1%) came from perpetrators, who were redirected to appropriate services.
Where known, 52% of people contacting the helpline were doing so for the first time, while 48% were returning.
The majority of contacts related to women experiencing abuse (88%), reflecting the gendered nature of domestic abuse, although we also supported men, non-binary people and individuals from a wide range of backgrounds and circumstances. The average age of the person experiencing abuse was 37 years, with contacts ranging from concerns about babies under one year old to individuals aged 87. Of those who shared information about children, over half had at least one child.
What people told us
Contacts reflected the complex and overlapping forms of abuse experienced by survivors. The most commonly discussed forms of abuse included emotional or psychological abuse (4,562 contacts), physical abuse (2,070), financial or economic abuse (1,396), stalking and harassment (1,053), sexual abuse (613) and technology-facilitated abuse (613).
The helpline also supported 92 contacts relating to forced marriage and 85 contacts relating to so-called ‘honour’-based abuse.
Many people contacting the helpline faced additional challenges alongside abuse. Mental health difficulties were recorded in 22% of contacts. Financial concerns were present in 13%, barriers linked to ethnic minority background in 12%, homelessness or housing insecurity in 12%, and physical health conditions in 8%. Contacts also included concerns about pets (5%), addiction (5%) and immigration-related issues (4%).
How we responded
Common issues raised during contacts included reporting to the police (1,512), immediate safety concerns (1,510), and understanding what constitutes domestic abuse (1,506). Housing and homelessness were discussed in over 1,400 contacts, while child contact issues were raised in 855 contacts.
Support provided included information provision (5,921 instances; 78%), emotional support (5,612; 74%), signposting to services (5,540; 73%) and safety planning (1,278; 17%).
The most common signposts were to local Women’s Aid services (3,642), legal services (1,128), police and emergency services (1,109), and housing services (1,051).
Service quality and recognition
In October 2024, the helpline received two awards at the Helplines Partnership Awards.
Helpline of the Year
This award recognised the quality of service delivery, the expansion of accessibility through the text service, participative approaches to service development, and the team’s ability to manage a 14% increase in contact volume while maintaining service quality.
Staff Wellbeing Award
This award recognised the helpline’s commitment to staff wellbeing, including flexible working arrangements, a supportive benefits package, group and individual supervision, and 24/7 on-call management support. In the staff survey, 100% of helpline staff reported feeling supported in their mental and physical health.
Digital access and service user feedback
The helpline website continued to be an important source of information and support, with 27,712 unique visitors and 49,989 page views, a significant increase on the previous year.
Throughout the year, 361 service users shared feedback through our survey. The average rating was 4.71 out of 5; 84% received a prompt response on their first attempt and 92% felt they got what they needed.
“Thank you - I felt totally broken before my chat today. I am leaving with a plan and hope.”
“They won’t judge you or force you to share more than you’re comfortable with. They will meet you where you’re at.”
The charity reported an overall surplus for the year of £80,385 (2024: £47,645 deficit), as set out in the Statement of Financial Activities.
Restricted funds totalled £184,690 at 31 March 2025 (2024: £17,964). This reflects the timing of grant income and expenditure across a number of restricted projects that span the year end, with funds carried forward to meet delivery commitments in 2025/26.
Unrestricted funds reported a deficit for the year of £86,341(2024: surplus £25,013). This reflects the planned use of unrestricted reserves to meet core organisational costs and delivery activity that are not fully funded by restricted income, alongside timing differences between income receipt and expenditure. As at 31 March 2025, unrestricted reserves stood at £535,232 (2024: £621,573), remaining above the Trustees’ agreed reserves target.
Reserves Policy
The Trustees current reserves policy is for a target of £350,000, which has been set to cover all projected essential expenditure for a period equivalent to around 3 months expenditure at current rates. As at 31 March 2025, the unrestricted reserves are £535,232. Free reserves, unrestricted funds less fixed assets are £518,301 and, therefore this aim has been achieved
SWA has a Risk Management framework and Risk Register which identifies a range of strategic and operational risks, such as, risks with the charity not complying with the National Standards that apply to Women's Aid groups, funding and risks of Brexit and Covid implications. The register also includes the actions in place to mitigate these risks.
Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects, and to ensure consistent quality of delivery for all operational aspects of the company. Contracts with suppliers are regularly reviewed to ensure best value. SWA renewed its Cyber Essential Accreditation annually.
During 2025/26, Scottish Women’s Aid will develop the next phase of its strategic direction, building on learning from delivery, survivor insight, and our contribution to national policy and systems change. This work will strengthen our intersectional feminist analysis and ensure our priorities are shaped by the experiences of women and children most affected by structural inequality, discrimination and systems failure.
Our core focus will be to:
Challenge women’s social, political and economic inequality by addressing the structural drivers of domestic abuse and influencing law, policy and practice to create a safer and more equal Scotland in which women, children and young people can live free from abuse.
Strengthen and sustain the Women’s Aid network through national coordination, quality standards, peer learning and targeted support, enabling local services to remain strong, specialist and responsive to the needs of women and children in their communities.
Support, influence and challenge justice and statutory systems to better uphold the human rights of women, children and young people affected by domestic abuse, including within family justice, child contact, policing and post-separation processes.
Work in partnership across statutory and third sector organisations to improve access to effective, trauma-informed and rights-based support, and to promote the rights of children and young people in line with the UN Convention on the Rights of the Child (UNCRC).
Scottish Women's Aid Limited (SWA) was incorporated on 12 November 1990 and is a company limited by guarantee and not having a share capital. It is governed by a Memorandum and Articles of Association which restrict the remit of the organisation to women abused in their relationships and any accompanying children or young people. The organisation is also a registered Scottish charity.
The management of the company is the responsibility of the directors who are also the charity's trustees. All trustees are appointed in accordance with the Memorandum and Articles of Association. Day to day management of the organisation is delegated by the Board to Marsha Scott, the Chief Executive Officer of SWA.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
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Ms J Watson |
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Ms F Previdi |
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Ms N McAuliffe |
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The trustees are committed to ensuring a balance on the Board between those drawn from the membership (who bring their first hand and daily experience and knowledge of the very issues SWA seeks to address) and those from outwith the membership, who bring skills and expertise from their spheres of professional life.
Directors or any fully affiliated Women's Aid group can recommend someone for consideration for appointment or re-appointment as a director. Any candidates drawn from the Women's Aid network must undertake an interview to select the most suitable candidate. External candidates are selected through publicly advertising trustee vacancies, requiring submission of an application and participation in an interview as part of SWA's fair recruitment and selection process.
All new board members receive a full induction to the work of SWA, an introduction to staff and fellow directors as well as a meeting with the Chair and/or CEO to bring them up-to-date with the SWA strategy and vision. Directors are also invited to join in the trustee training forums throughout the year.
Connections to wider network
Scottish Women's Aid work with a network of 33 independent local Women’s Aid members who provide high quality specialist services and who commit each year to a shared set of principles.
The trustees, who are also the directors of Scottish Women's Aid Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In accordance with the company's articles, a resolution proposing that be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Scottish Women's Aid Limited (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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.
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 charity’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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, 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 charity’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.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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 an auditor's report 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.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and manipulating the Charity’s key performance indicators to meet targets. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue, tested a sample of journals to confirm they were appropriate and reviewed areas of judgement for indicators of management bias to address these risks.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards).
We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the charity.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’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 charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Scottish Women's Aid Limited is a charitable company limited by guarantee incorporated in Scotland. The registered office is 2nd Floor, 132 Rose Street, Edinburgh, EH2 3JD.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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).
The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.
The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as incurred.
The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in income/(expenditure) for the year.
Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other recognised gains and losses in the period in which they occur and are not reclassified to income/(expenditure) in subsequent periods.
The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.
Affiliation fees
Training fees and fundraising income
Investments
Raising funds
Expenditure on raising funds
Service development and delivery
Training and conferences
Room hire
Net interest payable on defined benefit pension
Rent, rates and service charges
Heat, light and insurance
Printing and stationery
Recruitment and advertising
Postage and telephone
Publications and subscriptions
Repairs, maintenance and equipment leasing
Cleaning
Travelling expenses
Bad debts
Sundry expenses
Governance costs includes payments to the auditors of £9,360 (2024- £9,000) for audit fees.
The average monthly number of employees during the year was:
The remuneration of key management personnel includes the Chief Executive Officer and the operational managers and is £377,017 (2024 £183,514).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £120,827 (2024 - £110,279).
The company participates in the Pensions Trust Pension Scheme, a multi-employer scheme which provides benefits to some 36 non-associated employers. The scheme is a defined benefit scheme in the UK.
It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation showed assets of £49.6m, liabilities of £57.1m and a deficit of £7.5m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme of £1,672,000 per annum from 1 April 2024 to 31 March 2027 which is payable monthly and increasing by 3.0% each year on 1st April.
The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.
The charity operates a defined benefit scheme for qualifying employees.
The most recent actuarial valuations of plan assets and the present value of the defined benefit obligation were carried out at [date] by [name], Fellow of the Institute of Actuaries. The present value of the defined benefit obligation, the related current service cost and past service cost were measured using the projected unit credit method.
The amounts included in the balance sheet arising from the charity's obligations in respect of defined benefit plans are as follows:
Movements in the present value of defined benefit obligations:
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The purpose of each restricted fund is as follows:
Scottish Government Equality Fund:
These grants are made by the Scottish Government to support the Company in fulfilling its strategic objectives.
Scottish Government - Children, Young People and Families Early Intervention Fund:
This grant was to provide strategic support for advancing children's rights and wellbeing.
LEF Solicitor
Funded by the Legal Education Foundation, this project in partnership with Edinburgh Women's Aid is testing an alternative model of providing legal aid services by placing a solicitor within a local group.
DA Court Cases
Funding for bespoke training on domestic abuse, coercive control, legislative changes, and the working of Scotland's criminal justice system, especially around building domestic abuse competence in professionals involved in Court Cases.
Domestic Abuse Training
Granted to support improved understanding of coercive control within communities and develop bespoke training materials.
European Commission - Improving Justice in Child Contract
Service level agreement to improve how children's rights are upheld in child contact systems, where the children have experienced domestic abuse.
Scottish Government - Scotland's Domestic Abuse and Forced Marriage Helpline
Scottish Women's Aid has been awarded the contract to provide the National Domestic Abuse and Forced Marriage Helpline Scotland. It delivers a national, free and confidential information, support and signposting service as part of Scotland's domestic abuse response.
Scottish Council for Voluntary Organisation
Digital Participation Project funded by Scottish Government, funding was received to fund the Recounting Women Project, a participatory photovoice project that supports women to reflect on, share and highlight issues related to their personal experiences of domestic abuse.
Scottish Government Engagement Sessions
Funding was received from the Scottish Government to ensure that the views of women who have experienced domestic abuse were represented in the Fairer Scotland consultation.
Engender - DES
Funding from Engender as a partner for management costs of the DES funded Tools for Change project.
Delivering Equally Safe
Scottish Government funding delivered by Inspiring Scotland to support SWA in their core work to contribute to the objectives, priorities and outcomes of the Equally Safe Strategy - Scotland's strategy to prevent and eradicate violence against women and girls.
Scottish Government - Coronavirus Response
Scottish Government awarded two grants to SWA through the year in response to covid (COVID 19 Recovery and 100 Days). All these grants were in the main for forwarding to the member groups, to help them to continue to provide frontline domestic abuse services.
National Lottery Community Fund
This pilot project expands and develops the digital communication channels for the 24/7 Scottish Domestic Abuse and Forced Marriage helpline service by enabling people to contact the helpline via SMS and WhatsApp. It will provide information, advice, crisis intervention and support to survivors escaping, experiencing or requiring help with domestic abuse and forced marriage issues, especially younger people.
Hestia - Safe Spaces
Funded by a grant from the Postcode Innovation Trust this project brings together SWA and partners across England and Wales to scale up a new model of support for victims of domestic abuse created through Hestia's Safe Spaces initiative and so provide additional community-based support for Victims.
Scottish Government - Fund to Leave
In partnership with local women's aid groups the fund provides financial support to women to leave an abusive partner. The pilot is undertaken in the 5 local authority areas where there are the highest number of homelessness applications by women due to domestic abuse.
Scottish Legal Aid Board (SLAB)
A partnership has been set up between SWA, Edinburgh WA and Baker Gostelow Family Law to deliver an early intervention service providing legal advice, intervention and services to women and children impacted by domestic abuse either before, at the point of separation or post separation. The legal services focused on a wide range of child and family law matters including separation, divorce, parental responsibilities and rights, child residence and contact, and on the complex financial and property issues arising from separation.
The Legal Education Foundation (TLEF / TELF) - Legal Access Model
Funding from The Legal Education Foundation supports the development and expansion of a trauma-informed model of legal services provision for victim-survivors of domestic abuse in Scotland's Island Communities. Delivered in partnership with JustRight Scotland, Orkney and Shetland Women’s Aid services, the project focuses on improving access to early, specialist legal advice. The programme is structured in two phases: model development followed by testing in services. Expenditure and balances reflect the staged nature of delivery across the funding period.
COSLA Scottish Illegal Money Lending Unit - Women’s Experiences of Coerced Debt
This fund supports research and engagement work examining women’s experiences of coerced and economically abusive debt, informing local authority and national responses through COSLA and the Scottish Money Lending Unit agenda. Activity focuses on improving understanding of how economic abuse operates across public systems and identifying practical levers for policy and practice development. The year-end balance reflects the phasing of delivery and expenditure across the funding period, with activity continuing into 2025/26.
The Robertson Trust - Roundtables on Coerced Debt and Economic Abuse
Funding from The Robertson Trust supported a series of roundtables addressing coerced debt and economic abuse in Scotland. These brought together research, specialist Women’s Aid services, policy stakeholders and partners to explore how economic abuse operates across systems and to identify opportunities for change. Learning from this work has informed Scottish Women’s Aid’s wider influencing activity on economic abuse, debt and poverty. The year-end balance reflects the timing and phasing of delivery and associated costs.
Esmée Fairbairn Foundation – Systems Change and Policy Influence
Esmée Fairbairn funding supports Scottish Women’s Aid’s systems-change and policy work, including activity focused on reforming responses to domestic abuse within family justice and child contact processes. The funding supports survivor-informed research, stakeholder engagement, theory-of-change development and national influencing activity aimed at improving outcomes for women and children. Expenditure was approved for our Child Contact Conference in October 2024 but will mainly take place in 2025.
Scottish Government – Theory of Change (PPTC)
This fund supported the development of theory-of-change and associated policy tools to strengthen prevention and system responses to domestic abuse. The funding was fully utilised within the year, resulting in a nil balance at 31 March 2025.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
During the year £86,864 was charged to the Statement of Financial Activities for rental commitments.
During the year the charity entered into the following transactions with related parties:
In the current year, a grant of £25,352 (2024: £22,238) was awarded to Women’s Aid East and Midlothian where Julie Watson, trustee is the CEO.
In the current year, a grant of £23,597 (2024: £20,699) was awarded to Women’s Aid Argyll and Bute where Fran Previdi, trustee is a manager.
In the current year a grant of £26,105 (2024: £22,899) was awarded to Women’s Aid Perth where the finance manager is also employed.
No trustees/managers are involved in decision making where an organisation they are involved in are in receipt of grant funding distributed by Scottish Women’s Aid.
The charity had no material debt during the year.