The trustees present their annual report and financial statements for the year ended 31 March 2026.

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 governing document, 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)".

The objectives of Fife Women's Aid are: -

1. To promote the recovery of women and their children (if any) who have experience of domestic abuse, whether emotional, physical, sexual, financial and/or coercive control by a partner or ex-partner by associating with local authorities, voluntary organisations and other public bodies (where considered appropriate) to offer support, information and help to such women and children.

    

2. The company's objects are restricted to those set out in article 4 (but subject to article 6).

    

3. The company may (subject to OSCR consent) add to, remove or alter the statement of the company's objects in article 4; on any occasion when it does so, it must give notice to the Registrar of Companies and the amendment will not be effective until that notice is registered on the register of companies.

The activities of Fife Women's Aid are to:

1. Provide refuge accommodation and accommodation-based support services to women who have experienced domestic abuse.

2. Provide drop - in services offering support and information to women who have experienced

   domestic abuse.

3. Provide an emergency out of hours on call service 365 days per year.

4. Provide a visiting support service for women who have experienced domestic abuse and who are living in their own homes/other types of accommodations (other than refuge).

5. Provide group work to support personal development activities for women who have experienced abuse.

6. Provide court support and advocacy for women going through a criminal court process relating to domestic abuse.

7. Provide a counselling service for women who have experienced domestic abuse.

8. Provide refuge based, outreach and follow up support services as well as counselling for children and young people who have experiences of domestic abuse.

9. Provide support using the housing first model for women who have more complex needs as a result of the trauma they have experienced.

10. Provide befriending support for women who have experienced domestic abuse.

Fife Women's Aid Housing Support services are registered with The Care Inspectorate and Fife Women's Aid Counselling Services are registered with COSCA.

Fife Women's Aid works in partnership with other local and national agencies to ensure the widest possible range of high-quality services are available to women, children and young people who have experienced domestic abuse. Central to our multi-agency engagement is our involvement with FVAWP (Fife Violence Against Women Partnership) and MARAC (Multi-Agency Risk Assessment Conference). We have ongoing working partnerships with health, education, justice services, social work services, CEDAR, CAMHS, Police Scotland, women's aid groups throughout Scotland, Fife homelessness services, mental health services, substance misuse services and a range of third sector partners.

The Trustees of Fife Women’s Aid in 2025 – 2026 were Karlin Rodgers (appointed Chair March 2026), Molly Horsley (appointed Vice Chair January 2024), Sarah Shanahan (resigned March 2026) Natalie Stoner (resigned March 2026), Lesley Dingwall (joined January 2024), Laura Armstrong (resigned March 2026), Carol Blyth (joined November 2024) and Eleonora Gallotti (joined July 2025).

Both Daphne Grant and Susan Hill remain in the role of Ambassador for FWA since leaving the Board in March 2025.

Together as Trustees we have legal responsibility to ensure that the organisation, its activities and its finances are properly managed. We are responsible for maintaining our charitable status and registration with Companies House and the Office of the Scottish Charities Regulator.

The Trustees work at a strategic level through our Strategic Plan, which is regularly reviewed to ensure that it reflects any changes that have taken place over this period. It is imperative that the strategic direction of the organisation is assessed periodically to ensure it reflects the changing needs of the service. Alongside the Strategic Plan, the Board of Trustees also reviews FWA’s Risk Register on a six-monthly basis to ensure that any concerns that could impact the overall reputation and operations of FWA are taken into consideration. The day-to-day running of Fife Women’s Aid services is carried out by our capable and committed management team. Together our aim is to work within budget and continue to provide the very best sustainable quality services to our service users - women, children and young people who have experienced domestic abuse.

In the 2025 - 2026 period:

Fife Women’s Aid experienced another demanding year in 2025-26, with a 2.19% increase in the number of women we supported, with rising demand for support and ongoing staffing challenges, however, we continued to deliver safe, effective and accessible services for women and children.

Our CEO, Kate McCormack, continues to invest significant effort in attracting strong candidates to meet FWA’s staffing needs and in ensuring that new team members receive thorough training and a well-structured introduction to the organisation through a robust onboarding and probation process. Retaining staff in the face of more competitive salaries within the statutory sector remains a persistent challenge, which we address by fostering an engaging and supportive working environment built on clear leadership, high quality training, and a shared understanding of FWA’s purpose. During 2025-26 we invested in learning and development with the introduction of a Learning & Development Manager, this appointment has already had a positive impact on the organisation and will continue to build on that through future years. We are also proud to be pay the Real Living Wage as a minimum for all posts, and salary bands are reviewed annually and adjusted in line with sector benchmarks, with further changes this year to meet increases in the Real Living Wage.

This year has seen three Board members step down and we were pleased to welcome one new Trustee, bringing new, complementary skills to the Board. Our drive for recruitment to the Board continues, with a desire to strengthen the Board with individuals with experience in similar organisations.

Achievements and performance (continued)

During 2025-26 we were pleased to take part in the Scottish Government’s Fund to Leave, which provided up to £1,000 in essential financial support to help women and children across Scotland safely leave, or remain out of abusive relationships by covering urgent costs such as housing, transport, and support for those with no access to public funds. This funding provided much needed support to 119 families across Fife.

It is essential that we are able to evidence the positive impact that our services have upon the lives of the women, children and young people we work with and testimonies direct from service users are an important part of this. These have been sensitively gathered to provide an evidence base for future funding applications.

During part of the year, the organisation funded a part-time post for a support worker to carry out initial assessments for counselling. This enabled us to respond more quickly after referral, identify whether counselling was the correct service and whether there were any immediate needs that required to be addressed while awaiting counselling.

The Women's Support Service provides practical and emotional support to women who have experienced domestic abuse. 343 women were supported during the course of this year. The majority of referrals are self-referrals and support may take place in refuge, in a woman's own home, by phone, in the office or at a mutually agreed, safe location. To support a fast response to meet urgent needs we expanded our Early Intervention role to provide up to 6 weeks’ support and assessment of longer-term needs. We prioritise the high-risk referrals, including referrals through MARAC (Multi-Agency Risk Assessment Conference).

During the year 75 families were admitted to refuge; the average length of stay was 8 ½ months. Many moved on to permanent re-housing with the Local Authority or Housing Associations, but some women returned to their partner. It is important to recognise that there are many complex reasons why women return and it can often take several times of leaving before a woman can leave for good. Everyone leaves our services with reassurance that they can take up support again at any time in the future.

The Children and Young Persons' Service (Join the Dots) was accessed by 369 children and young people (CYP) during 2024-25. 85 of them lived in refuge. Our family support service has continued to provide intensive level support where required. This has made a significant positive impact for families at a time of greatest need. During the past year, we developed our group work provision, continuing nurture parenting groups to positively impact family wellbeing. The team works closely with other agencies across the statutory and voluntary sectors, signposting and advocating on behalf of families. Staff are from a variety of backgrounds and bring a range of experience and knowledge to provide innovative support to children, young people and families. The team have all been trained in Dyadic Developmental Practice and bring this approach to the service alongside other trauma-informed work.

The Children and Young Persons' Service (Join the Dots) was accessed by 273 children and young people (CYP) during 2025-26. 75 of them lived in refuge. Our family support service has continued to provide intensive level support where required. This has made a significant positive impact for families at a time of greatest need. During the past year, we developed our group work provision, continuing nurture parenting groups to positively impact family wellbeing. The team works closely with other agencies across the statutory and voluntary sectors, signposting and advocating on behalf of families. Staff are from a variety of backgrounds and bring a range of experience and knowledge to provide innovative support to children, young people and families. The team have all been trained in Dyadic Developmental Practice and bring this approach to the service alongside other trauma-informed approaches.

The MARAC team supported 631 women this year. MARAC workers have provided advocacy and support to women at high risk. MARAC identifies the highest risk victims and co-ordinates services to reduce repeat victimisation, increase safety and reduce risk. The project is truly multi-agency and joins together NHS, education, social work services, housing, 3rd sector, drug and alcohol services, women's aid and Police Scotland.

The Befriending Service funds a Befriending Co-ordinator to recruit, train and support volunteers who offer befriending to women who have experienced domestic abuse. Befriending was identified by service users as a gap in provision which would assist them to settle into a new community and transition to independent living after abuse. Women who are socially isolated, experiencing anxiety or ill-health or unfamiliar with the Fife area benefit from volunteer support to “buddy” them to become involved with the local community.

The Court Support Service supported 146 women awaiting Sheriff or High Court trials. The types of charges included - Section 38 (Behaving in threatening and abusive manner, causing fear and alarm); Section 39 (Stalking), Assault, Assault to Injury, Sexual Offences and Telecommunications charges. 93.75% of women supported said that they felt more confident about giving evidence in court as a result of the support they received.

The Women’s Counselling Service operated with a full-time counsellor and a small team of associate counsellors to provide counselling for women who have experienced domestic abuse. The service supported 161 women during the year. We also continued to support counselling students throughout the year by offering them placements to complete their direct practice requirement for their course. Student counsellors are on placement during their final year of the Counselling Diploma course. The service continues to be in high demand with referrals regularly received for counselling of women.

The Children and Young Person’s (CYP) Counselling Service has a full-time CYP counsellor in post and a small team of associate counsellors, including art therapists, who can provide specialist intervention to support children and young people to recover from their experiences. The service supported 46 children and young people during 2025-26.

The Women’s Group Work continued to be well attended and to make a significant difference to the women who participated. This has been funded by Delivering Equally Safe and included delivery of a range of groups, including self-care, Write to Recovery and Own My Life. We also continued to use drama work to support recovery, resulting in a powerful performance of ‘I of the Storm’, a story about the lived experience of domestic abuse based on the narrative accounts of the women who participated. The women who take part in group work tell of the powerful impact of the support from their peers as they build relationships alongside the difference the content of the group work itself.

Housing First

We continued to develop our Housing First service for women who have experienced domestic abuse and have more complex needs as a result of the trauma they have experienced. This service enables us to provide more intensive support to meet individual needs and maintain engagement with women through particularly difficult circumstances. The service supported 16 women during 2025-26.

The Business Team manages a variety of tasks which are critical to the operational effectiveness of Fife Women’s Aid. The small team undertake a range of duties including reception, supporting staff, volunteers and Trustees with administration, IT support, HR functions and finance.

The main funding for Fife Women’s Aid is provided by Fife Council. A service level agreement is in place for our Children and Young People’s Service and MARAC which expires in March 2027. We have renewed Service Level Agreements for our Refuge and Visiting Support services and Domestic Abuse Support Line as well as our Housing First service until March 2029. As such, Fife Women’s Aid will provide these services on behalf of Fife Council until at least April 2029. Whilst the level of funding is confirmed annually this approach gives greater certainty of continuity for both the women and families we support as well as the Board and staff of the charity. A similar approach is in place for funding from the Scottish Government.

The organisation was grateful to receive a legacy of £403,000 from the estate of Elizabeth Totten. The funds have now been received, and plans are being put into place so the legacy can have the greatest benefit for families experiencing domestic abuse in Fife.

The charity reported a deficit for the year of £124,264 (2024/25 surplus £593,446).

Reserves, Designated Funds and Investment Policies

Fife Women’s Aid maintains a prudent reserves policy to ensure the stability and continuity of our services, recognising the need for sufficient unrestricted funds to manage financial risk, respond to unforeseen circumstances, and support the organisation through periods of change. Free reserves (unrestricted funds excluding designated funds) at the balance sheet date are £46,088 (2024/25: £68,207) which is sufficient to meet the organisation’s policy of holding six months’ operating costs in unrestricted reserves.

Our designated funds are set aside by the Board to meet specific strategic priorities, including future developments within services, improvements to our property, or investment in people.

The organisations investment policy is designed to protect and responsibly steward our financial assets, ensuring that all investments are low risk, ethically aligned with our values, and capable of supporting long-term sustainability while maintaining sufficient cash for operational requirements. In line with this approach, FWA holds managed investments with Brewin Dolphin and maintains diversified savings through Flagstone, providing both security and flexibility in how our financial resources are managed. During the year 2025-26, the value of investments held increased from £536,000 to £579,939, which is an increase of 7.5%. There was also £10,397 of dividends and £1,967 of interest received on the investments held through out the year. The bank accounts brought in £44,984 of interest on our savings accounts and cash back on our credit card.

Our investments and savings generated £72,880 in growth and interest which was reinvested back into the organisation.

Donated facilities and services

The initial set-up costs for new refuge premises are covered by Fife Women's Aid whilst the fabric of the refuge buildings is maintained by Fife Council, without charge. Fife Women’s Aid is responsible for the maintenance of the decoration, garden and general standard of the properties.

Local communities across Fife continue to support our services generously, both in cash and in kind. These donations are essential to assist in the cost of leisure, social, health and educational work with children; provide for the emergency needs of families in crisis; and assist with ongoing refuge upkeep. We are extremely grateful for the goodwill and ongoing support we receive from local organisations, churches and charitable groups, small businesses and many individuals across Fife.

Risk management

During the year the Board continued to review regularly the organisation’s Risk Register to ensure that it is reflective of the relevant risks to our organisation.

The Risk Register is kept under review by the Strategy Sub-Group of Trustees and reviewed six monthly by the Board. The Risk Register covers all aspects of risk associated with FWA. The Board is also actively seeking to minimise the risks as identified in the Risk Register and has taken relevant actions to ensure the positive reputation and effective operations of FWA.

In addition, we have a Contingency Policy and Plan dealing with operational disaster recovery.

Plans for future periods

Our focus continues to be on embedding a trauma informed practice throughout our operations and reviewing the pathway for women, children and young people through our services. To this end we launched a new Strategy for the organisation during 2025 after consultation with relevant stakeholders, including staff, service users, volunteers and our Board.

We will continue with prudent budget planning to ensure that we are in the best possible position to survive funding reductions whilst maintaining high-quality, front-line services for families who experience abuse. While doing this, we will also plan several strategic initiatives to take advantage of the income generated from our investment strategy. This strategy has yielded interest accumulation to a level that provides sufficient funds to do this work.

We also continue to forge closer relations with other organisations nationally to develop collaborative projects. We will also continue to establish closer partnerships with other social services providers to enhance our service set within a wider context. Despite the challenging times that we have been facing, as a Board we continue to pursue opportunities that will allow FWA to become the charitable partner for businesses within the Fife region to increase our public profile as well as benefit from a diverse source of funding.

We will continue to engage with the Old Course Golf Resort & Spa as our strategic charitable partner, and we will pursue the establishment of further partnerships with other corporate entities in Fife.

We continue to provide a range of methods for service provision to be as accessible as possible, including face-to-face contact, telephone and online support based on the needs and wishes of the women we support.

As a Board we ensure that our work reflects current challenges as well as any significant changes within the wider political, social and economic environment.

Structure, governance and management

The charity is a company limited by guarantee, incorporated on 12 February 2007 which has been granted exemption, under Section 59 of the Companies Act 2006, from including 'Limited' in its name. It operates under a constitution and is registered with OSCR.

The Articles of Association, FWA’s governing document, were reviewed and approved during an Extraordinary General Meeting in April 2022.

To support its work, the Board delegates specific responsibilities to several Committees, each with defined remits and reporting arrangements:

During 2025-26, the Board undertook a comprehensive review of the terms of reference for each of the Committees to ensure they remain current, clearly defined and aligned with the organisation’s strategic priorities. This review confirmed that the remit, responsibilities, and reporting arrangements for each group continue to support effective oversight and decision making across Fife Women’s Aid.

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:

S Shanahan            Chair (Resigned 23 March 2026)

M Horsley            Vice-chair

CH Connelly            (Resigned 11 October 2025)

N Stoner                (Resigned 31 March 2026)

L Dingwall

L Armstrong            (Resigned 23 March 2026)

C Blyth              

K Rodgers            Chair from 23 March 2026

E Gallotti            (Appointed 18 July 2025)    

A Mouzakitou            (Appointed 8 April 2026)

L Gilmour-Wood            (Appointed 15 June 2026)

Z Spiers                (Appointed 22 June 2026)

K Thomson            (Appointed 15 July 2026)

Method of recruitment and appointment of Trustees

The charity has a comprehensive Trustee recruitment pack and Trustee information pack for new trustees. Candidates wishing to become trustees are selected for appointment using a formal application process. New Trustees go through an induction process to facilitate their learning about the organisation and all Trustees are expected to undertake on-going training.

The Board continued the Trustee recruitment process that led to the successful appointment of one new Trustee. The recruitment will continue beyond this financial year to ensure that the Board can continue to grow by welcoming new Trustees with the right skill sets and experience that are a positive addition for the organisation and ensure stability of the Board with deliberate overlap of Trustees in post, to provide smooth transitions.

A full assessment of the expertise and skill sets of its current trustees takes place on a regular basis to allow the Board to identify any gaps and to ensure that in future recruitment we attract individuals with the skills that the Board has identified as a priority.

As a result, the charity currently has a committed Board of Trustees, with a range of relevant skills and experience, who have provided consistent management and leadership.

Organisational structure

Fife Women's Aid is governed by a Board of Trustees (maximum number twelve; minimum number five) who are elected annually at the annual general meeting. As at 31 March 2026 there were five Trustees on the Board.

Fife Women's Aid's organisational structure includes a CEO, 5 Team Manager posts, a Learning and Development Manager and a Business Manager.

The trustees, who are also the directors of Fife Women's Aid 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).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these 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;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Opinion

We have audited the financial statements of Fife Women's Aid (the ‘charity’) for the year ended 31 March 2026 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:

give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, for the year then ended;

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 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 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 non-compliance with laws and regulations. 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 inspected minutes from meetings held by management and trustees for any reference to breaches of laws and regulations. In addition, we 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 applicable charity and company law 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 and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees.

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 charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity’s trustees, as a body, in accordance with Section 44(1) (c) of the Charities and Trustees Investment (Scotland) Act and 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.

designated

Investments

Other expenses

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

designated

Investments

Other expenses

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

Fife Women's Aid is a private company limited by guarantee incorporated in Scotland. The registered office is Unit 4 Lomond Business Park, Baltimore Road, Glenrothes, Fife, KY6 2PJ.

As the charity is a company limited by guarantee and has no share capital, the liability of each member in the event of winding-up is limited to £1.

The financial statements have been prepared in accordance with the charity's governing document, 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)". 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 £.

The trustees regularly monitor the funding streams available to the charity and evaluate the projected expenditure and reserves available. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees have considered a period of at least 12 months from the date of the approval of the financial statements.

Unrestricted income funds comprise those funds which the directors are free to use for any purpose in furtherance of the charitable objects.

Unrestricted funds include designated funds where the directors, at their discretion, have created a fund for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacy income is recognised in the Statement of Financial Activities (SoFA) when the charity's entitlement is established, receipt is probable, and the value can be measured with sufficient reliability. For residual legacies, entitlement is usually established upon the granting of probate. However, because the final value is subject to the administration of the estate, valuations are initially based on the best available information provided by executors (such as draft estate accounts or asset schedules).

Where new information subsequently comes to light indicating that the final distribution will vary substantially from the initial estimate, such variations are treated as a change in accounting estimate in accordance with FRS 102. These adjustments are recognised prospectively, reducing or increasing legacy income in the period the final valuation is determined.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Income from government and other grants, whether ‘capital grants or revenue grants’, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

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.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs and governance costs and are incurred directly in support of expenditure on the objects of the charity. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are on a direct basis.

Charitable Activities

Costs of charitable activities include grants made, governance costs and an apportionment of support costs.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Assets over £2,000 are capitalised.

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.

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

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.

VAT

The charity is not registered for VAT, and accordingly all income and expenditure is stated gross of tax.

Legacy Income Adjustments

During the financial year, the charity received final distribution regarding a residual legacy that had been previously recognised as accrued income in the financial year ended 31st March 2025.

The initial income of £590,000 was estimated using the best information available to the trustees at that time. Following the final settlement of the estate’s liabilities by the executors, the final distributable residual value was determined to be £404,079.

In accordance with FRS 102, this shortfall of £185,921 has been treated as a change in accounting estimate. It has been adjusted retrospectively and reflects a reduction in "Income from Donations and Legacies" within the Statement of Financial Activities for the current period.

Support and governance costs are allocated on a direct basis.

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

The average monthly number of employees during the year was:

The Key Management Personnel are defined as the Chief Executive, Team Managers and Business Manager. The aggregate remuneration amounted to £348,972 (2025 - £333,789).

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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.

All restricted funds are principally funded by grants receivable, and comprise the following:

Fife Council Housing – funding for refuge and women’s support

This grant funds refuge provision for families who have experienced domestic abuse, support for women in the community who have experienced domestic abuse and a 24/7 support line.

Fife Council Health and Social Care Partnership, Fife Council Housing and NHS – funding for MARAC service

This grant funds support for women who have been identified as being at high risk as a result of domestic abuse. The service providers advocacy as well as support for a period of up to 12 weeks.

Scottish Government Delivering Equally Safe Fund – funding for counselling services and women’s group work

This grant funds one-to-one counselling for women and children and young people as well as group work provision for women who have experienced domestic abuse.

Scottish Government Victim Centred Approach Fund – funding for court support and advocacy

This grant funds support for women who are attending Sheriff and high court processes in relation to domestic abuse.

Alexander Moncur Trust – funding for counselling for children and young people

This grant funds one-to-one counselling for children and young people affected by domestic abuse.

Fife Council Housing – funding for Housing First

This grant provides an intensive level of support for women who experienced domestic abuse and have more complex needs as a result of trauma.

Foundation Scotland – Group Counselling

This grant funded self-care group work session for women who have experienced domestic abuse.

Fairer Fife

This grant provided funding for staff training and to support volunteering.

Counselling (Justice)

This grant funds  one-to-one counselling for women referred through justice services.

The Henry Smith Charity – funding for court support and advocacy

This grant funds support for women who are attending Sheriff and high court processes in relation to domestic abuse.

The Robertson Trust

This grant contributes to the funding for a Befriending Coordinator to recruit, train and support volunteers to support women to reconnect with their communities as part of recovery from domestic abuse.

Fife Council Health and Social Care Partnership – funding for children, young people and family support service (Join the Dots)

This grant funds one-to-one and group support for children and young people as well as family support. The service can provide intensive levels of support where necessary. The service provides a 24/7 support line.

Fund to Leave

Scottish Government funding offering women in Scotland up to £1000 for essentials to support the costs of leaving, planning to leave or staying left from an abusive relationship

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the Trustees for specific purpose :

Incoming resources

Resources expended

Transfers

Incoming resources

Resources expended

Transfers

Designated funds are amounts ringfenced by the charity for specific purposes, and comprise the following:

Operating reserves

This funding will meet the costs of running the organisation for a 5-month period should no further funding be received to continue service provision.

Redundancy fund

This funding will meet the statutory redundancy payment requirements for all staff should no further funding be received to continue service provision.

IT upgrade

This funding provides for ongoing upgrade of IT equipment to enable the organisation to continue to deliver services efficiently.

Refuge refurbishment

The charity undertakes a planned programme of repairs and upgrade on refuge accommodation. Funds are set aside annually to meet these costs. Additional funds have also been allocated from a legacy to allow additional upgrade.

Project costs - Drama project

This funding will enable a drama project to be carried out to promote the wellbeing of women who have experienced domestic abuse.

Development of OASIS

This funding enables the OASIS system to be adapted to meet the needs for data gathering and reporting to funders.

Utility costs

This funding provides support for families who have experienced domestic abuse facing fuel poverty as a result of the cost of living rise.

Befriending service

This funding made provision to continue the service while future funding was sourced.

Consultancy/legal costs

Required to support the organisation moving to new premises.

Office adaptations & repairs

To meet costs to make new office premises suitable for the needs of the business.

Office move/furniture

To meet costs required to facilitate the move to new office premises.

CCTV for refuges including maintenance

To increase CCTV coverage of refuge properties to include properties not currently included and meet the costs of maintenance to ensure the ongoing security of refuge properties.

Events

To meet the costs of events to promote the work of the organisation and raise awareness of the impact of domestic abuse, including during the 16 days of activism.

Projects overspends on various projects

To meet increased costs of service provision that are not currently accommodated by existing funders.

Housing First

To meet projected overspend for the service.

Dilapidations

Required to exit the current office premises for the organisation.

Move-On Fund Support

Monies received from a legacy to be used to support women moving on from refuge and women fleeing abuse in the community.

Self-care Project

Monies received from a legacy to be used for a self-care project.

Legal Support Project Fund

Monies received from a legacy to be used for legal support for women.

Learning and Development Manager Post

To cover the salary for a Learning and Development Manager to support the training and development of the workforce.

External Evaluations

To fund external evaluations of services to provide independent evidence of service user feedback on interventions and the difference these make.

Court support

This funding made provision for continuing the service while future funding was secured.

Project work - book, art work etc

To fund additional project work using creative approaches to recovery focused on art and writing.

Training

To fund additional investment in learning and development opportunities for the workforce to complement existing training opportunities available within the organisation.

Resettlement fund for families

Monies received from a legacy to be used to support families moving on from refuge and fleeing abuse within the community.

These are unrestricted funds which are material to the charity's activities made up as follows:

Gains and losses

Gains and losses

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:

There were no disclosable related party transactions in the year (2025 - none).

The charity had no debt during the year.