Caithness And Sutherland Women's Aid - Charities report - 20.1.6

REGISTERED COMPANY NUMBER: SC327960 (Scotland)

REGISTERED CHARITY NUMBER: SC034356

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2020

for

Caithness And Sutherland Women's Aid

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

15

The trustees who are also directors of the charity for the purposes of the Companies Act 2006,

present their report with the financial statements of the charity for the year ended 31 March 2020.

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of

Recommended Practice applicable to charities preparing their accounts in accordance with the

Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1

January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

CASWA is the only organisation in this vast geographical area providing specialist support services

to meet the needs of all women, children and young people (boys and girls) who have experienced

or are experiencing domestic abuse. Referrals are made to CASWA from partner agencies,

statutory services (Social Services, Police, NHS, Housing, etc.), third sector and voluntary

organisations. We also receive a substantial number of self-referrals.

Our overall aim is to support and empower women, children and young people through a difficult

experience, to help them begin to understand, recover and ultimately move on.

Our activities, from planning to evaluation, are underpinned by a gendered definition of domestic

abuse, whereby we see the need to empower females and assist in reducing gender inequality.

The Organisation's vision is to be part of a community:

- which is aware of, intolerant of and challenges abuse in all its forms;

- where people take responsibility for their own behaviour and actions, and have respect for each

other and themselves;

- where CASWA is an accepted, integral part of the community, supporting and empowering

women and families to recover, move on and live in safety.

The Organisation's purpose is;

- to support women and children and young people effectively by providing practical and emotional

support to those experiencing or who have experienced domestic abuse. This will be achieved with

a skilled workforce to meet the needs of service users and the community;

- to educate the wider community on domestic abuse and its impacts and legacy. This will be

achieved by integrating with the community, organisations and people.

- to promote the service, so that all women and children and young people in Caithness and

Sutherland are aware of CASWA. This will be achieved through the development and

implementation of a marketing plan, which includes informing those in difficult-to-reach locations.

- to provide the resources to make CASWA fit for purpose and financially sustainable. This will be

achieved by working closely with partners, funders, service users and the wider community, regular

review of the Business Plan against current requirements, and the Board of Directors providing

good governance.

Significant activities

In 2019/20 our team of Domestic Abuse specialists provided emotional and practical support, as

well as information and advocacy through the following activities:

- Women's Service:

- Children and Young People's Service:

In each case providing one-to-one support, support planning, activities and visits and group

support.

- Raising Awareness: of domestic abuse, gender-based violence and healthy relationships, and of

our organisation, removing barriers to access.

We will continue to provide the above services and additionally, in line with Business planning, we

aim to:

- Increase awareness of CASWA throughout the community and educate the community about

domestic abuse and its impacts

- Continue to develop, diversify and, if necessary, grow CASWA, to meet the needs of Caithness

and Sutherland

- be a smart organisation in terms of governance, technology and efficiency.

We intend to do this by:

- Continue our Support Services in remote and hard to reach areas with continued focus on West

Sutherland and coastal areas

- Develop & facilitate 2 x 12 week programmes of workshops for women in the 12 month period

- Work with educators to address domestic abuse and coercive control through a programme of

workshops developed for young people

- Enhance our database capability & capacity

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In 2019/20 we supported 162 women and received 142 new referrals across Caithness &

Sutherland. In addition we supported 66 children and young people on an individual basis,

receiving 37 new referrals throughout the year.

CASWA supports Women and Girls through several interfaces - face to face contact, email,

telephone and text. In 2019/20 we saw growth in our internet and social media presence primarily

Face Book and Twitter - engaging with women & girls locally in rural locations and raising

awareness of the organisation throughout the local area and out with. In addition we developed an

Instagram page which is attracting local following - again increasing our exposure in local

communities.

We have undertaken 29 awareness raising events, in the local communities to increase knowledge

and understanding of Violence Against Women. These range from talks at Dornoch Cathedral to

Rotary Groups, media campaigns and workshops with community partners.

We have once again focused dedicated support to remote/rural areas during the year, engaging

with professionals and women to raise awareness of the organisation and domestic abuse. This

has been a very successful project -

We continued to increase our geographic coverage and increased individual support to women &

children during the 12 month period.

In addition, CASWA hosted an Ask Me Project - one of two being piloted in Scotland. This highly

successful project ran from January 2019 - March 2020. The project was delivered in partnership

with local communities, allowing people to become Community Ambassadors. Through training

sessions, they were equipped with an understanding of domestic abuse and how to respond to

survivors, signposting them to appropriate agencies where required. This knowledge was designed

to enable communities to play an active role in ending domestic abuse. In total the project

successfully trained 65 Ambassadors.

FINANCIAL REVIEW

Reserves policy

In the current financial climate and the risk of uncertain funding, the directors continue to actively

oversee the organisation's financial position through effective management and governance. In line

with company policy and to ensure the viability of the company the Board has ensured that

sufficient reserves to cover six months running and potential redundancy costs are in place and

protected. The internal organisational risk management process ensures that any reserve holding

in excess of this amount (if arising) is allocated to development and strengthening of the

organisation in line with business planning. In 2019/20 sufficient funds are available to support

increased salary costs for the new financial year, including extra hours required to support the

women's service.

FUTURE PLANS

Covid 19 Implications

As the financial year ended Covid 19 lockdown restrictions impacted. As a team, we were very

quick to respond by adapting our service to enable us to provide continued support to the women,

children & young people in a non-face to face capacity and to accept new referrals.

It is too early to say how the pandemic and subsequent restrictions will impact CASWA in the next

12 months. However, we are confident that the organisation and staff team will continue to deliver

an excellent service through adaptability & dedication in the challenging months to come.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited

company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The former charity, Women's Aid Action in Caithness and Sutherland was incorporated on 18 July

2007 and commenced trading on 1 October 2007.

Recruitment and appointment of new trustees

New trustees are selected by the Board. Their appointment is governed by the company's

Memorandum and Articles of Association and are guided and encouraged by existing trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC327960 (Scotland)

Registered Charity number

SC034356

Registered office

Alba Vges Building

Main Street

Golspie

Sutherland

KW10 6TG

Trustees

Mrs L Davidson-Payne

Miss H M Lamont

Mrs I S Mackay

Miss J Mcewan

Miss R G Silverwood

Miss J C Sutherland

Company Secretary

Mrs K J Blowers

Independent Examiner

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

Approved by order of the board of trustees on 28 July 2020 and signed on its behalf by:

Miss H M Lamont - Trustee

I report on the accounts for the year ended 31 March 2020 set out on pages seven to fifteen.

The charity's trustees are responsible for the preparation of the accounts in accordance with the

terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts

(Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of

Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to

examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular

matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts

(Scotland) Regulations 2006. An examination includes a review of the accounting records kept by

the charity and a comparison of the accounts presented with those records. It also includes

consideration of any unusual items or disclosures in the accounts, and seeking explanations from

you as trustees concerning any such matters. The procedures undertaken do not provide all the

evidence that would be required in an audit, and consequently I do not express an audit opinion on

the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Marcus D MacIver, CA

ICAS

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

28 July 2020

31.3.20

31.3.19

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

114,487

220,919

335,406

298,714

Investment income

3

420

-

420

347

Total

114,907

220,919

335,826

299,061

EXPENDITURE ON

Raising funds

260

-

260

-

Charitable activities

General

44,860

-

44,860

37,358

Wages

55,594

143,248

198,842

190,297

Travel, Activities, Training

2,511

-

2,511

33,363

Computer expenses

7,853

-

7,853

18,491

Ask Me Project

-

48,179

48,179

17,380

Training

-

1,740

1,740

-

Advertising awareness events

-

4,500

4,500

-

Children & Young People

-

11,237

11,237

-

Women's Outreach Project

-

10,182

10,182

-

Total

111,078

219,086

330,164

296,889

NET INCOME

3,829

1,833

5,662

2,172

RECONCILIATION OF FUNDS

Total funds brought forward

174,340

-

174,340

172,168

TOTAL FUNDS CARRIED FORWARD

178,169

1,833

180,002

174,340

31.3.20

31.3.19

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

299

-

299

398

CURRENT ASSETS

Debtors

8

1,507

-

1,507

1,597

Cash at bank and in hand

177,563

1,833

179,396

176,064

179,070

1,833

180,903

177,661

CREDITORS

Amounts falling due within one year

9

(1,200

)

-

(1,200

)

(3,719

)

NET CURRENT ASSETS

177,870

1,833

179,703

173,942

TOTAL ASSETS LESS CURRENT LIABILITIES

178,169

1,833

180,002

174,340

NET ASSETS

178,169

1,833

180,002

174,340

FUNDS

10

Unrestricted funds

178,169

174,340

Restricted funds

1,833

-

TOTAL FUNDS

180,002

174,340

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 28 July 2020 and were signed on its behalf by:

H M Lamont - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under

FRS 102, have been prepared in accordance with the Charities SORP (FRS 102)

'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to

charities preparing their accounts in accordance with the Financial Reporting Standard

applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial

Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and

Republic of Ireland' and the Companies Act 2006. The financial statements have been

prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has

entitlement to the funds, it is probable that the income will be received and the amount can

be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation

committing the charity to that expenditure, it is probable that a transfer of economic benefits

will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings

that aggregate all cost related to the category. Where costs cannot be directly attributed to

particular headings they have been allocated to activities on a basis consistent with the use

of resources.

Tangible fixed assets

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

estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion

of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the

charity. Restrictions arise when specified by the donor or when funds are raised for

particular restricted purposes.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on

a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions

payable to the charitable company's pension scheme are charged to the Statement of

Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

31.3.20

31.3.19

£

£

Donations

6,911

9,151

Gift aid

-

8

Grants

328,495

289,555

335,406

298,714

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

31.3.20

31.3.19

£

£

Highland Council SLA Core Funding

103,376

104,176

VAF Impact Funding - VAW

54,498

54,431

VAF Impact Funding - CYP

76,763

76,762

Highland Council - CCP

21,600

21,600

Highland Council - MARAC

12,780

12,780

STV Small Grant - CYP

2,000

-

Scottish Women's Aid

51,238

19,806

SSSC Training grant

1,740

-

NHS Highland

4,500

-

328,495

289,555

3.	INVESTMENT INCOME

31.3.20

31.3.19

£

£

Deposit account interest

420

347

4.	NET INCOME/(EXPENDITURE)

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

31.3.20

31.3.19

£

£

Depreciation - owned assets

99

99

Hire of plant and machinery

17

296

Other operating leases

9,790

9,420

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2020

nor for the year ended 31 March 2019.

Trustees' expenses

31.3.20

31.3.19

£

£

Trustees' expenses

260

-

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

113,334

185,380

298,714

Investment income

347

-

347

Total

113,681

185,380

299,061

EXPENDITURE ON

Charitable activities

General

37,379

(21

)

37,358

Wages

38,856

151,441

190,297

Travel, Activities, Training

18,489

14,874

33,363

Computer expenses

16,785

1,706

18,491

Ask Me Project

-

17,380

17,380

Total

111,509

185,380

296,889

NET INCOME

2,172

-

2,172

RECONCILIATION OF FUNDS

Total funds brought forward

172,168

-

172,168

TOTAL FUNDS CARRIED FORWARD

174,340

-

174,340

7.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2019 and 31 March 2020

20,768

40,253

61,021

DEPRECIATION

At 1 April 2019

20,370

40,253

60,623

Charge for year

99

-

99

At 31 March 2020

20,469

40,253

60,722

NET BOOK VALUE

At 31 March 2020

299

-

299

At 31 March 2019

398

-

398

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.20

31.3.19

£

£

Prepayments and accrued income

1,507

1,597

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.20

31.3.19

£

£

Accruals and deferred income

1,200

3,719

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.19

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

174,340

3,829

178,169

Restricted funds

Restricted Fund

-

1,833

1,833

TOTAL FUNDS

174,340

5,662

180,002

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

114,907

(111,078

)

3,829

Restricted funds

Restricted Fund

220,919

(219,086

)

1,833

TOTAL FUNDS

335,826

(330,164

)

5,662

Comparatives for movement in funds

Net

movement

At

At 1.4.18

in funds

31.3.19

£

£

£

Unrestricted funds

General fund

172,168

2,172

174,340

TOTAL FUNDS

172,168

2,172

174,340

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

113,681

(111,509

)

2,172

Restricted funds

Restricted Fund

185,380

(185,380

)

-

TOTAL FUNDS

299,061

(296,889

)

2,172

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

Net

movement

At

At 1.4.18

in funds

31.3.20

£

£

£

Unrestricted funds

General fund

172,168

6,001

178,169

Restricted funds

Restricted Fund

-

1,833

1,833

TOTAL FUNDS

172,168

7,834

180,002

A current year 12 months and prior year 12 months combined net movement in funds,

included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

228,588

(222,587

)

6,001

Restricted funds

Restricted Fund

406,299

(404,466

)

1,833

TOTAL FUNDS

634,887

(627,053

)

7,834

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2020.