The trustees present their report and financial statements for the year ended 31 March 2020.
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) 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: -
To relieve the suffering and distress of women and their children (if any) who have experience of domestic abuse, whether emotional, physical and/or sexual by a partner, ex-partner and/or family member 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.
The company's objects are restricted to those set out in article 4 (but subject to article 6).
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:
Provide refuge accommodation and accommodation based support services to women who have experienced domestic abuse.
Provide drop - in services offering support and information to women who have experienced abuse.
Provide an emergency out of hours on call service 365 days per year.
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).
Provide group work to support personal development activities for women who have experienced abuse.
Provide a counselling service for women who have experienced abuse.
Provide refuge based, outreach and follow up support services for children and young people who have experiences of 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 abuse. Central to our multi-agency engagement is our involvement with FVAWP (Fife Violence Against Women Partnership), Fife PSP (Fife Homelessness Services Public Social Partnership) and MARAC (Multi-Agency Risk Assessment Conferencing). We have ongoing working partnerships with: Health, Education, Criminal Justice, 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 2019/20 were Daphne Grant (who took on the role of Chair in February 2020), Rhona Brown, Ruth Thomson (Vice-Chair), Jeannette Deacon, Karen Bell, Suzanne Peden, Sally Cameron. Andrea Saunders retired in May 2019 and Jodie McVicar retired in February 2020. In order to ensure that the number of trustees remained healthy, a successful recruitment led to the appointed of two more trustees, Daryl Bates in October 2019 and Ailsa Bruce in December 2019.
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 was updated during this period. The strategic direction of the organisation is being reviewed periodically to ensure it reflects the changing needs of the service. 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 quality services to our service users - women, children and young people who have experienced domestic abuse.
In the 2019/20 period:
887 |
Women were supported |
405 |
Children and Young People were supported through the CYP Service |
114 |
Families were supported in refuge accommodation |
90 |
Children and Young People in refuge with their mothers |
167 |
Days was the average length of stay in refuge |
450 |
MARAC referrals were received |
142 |
Referrals received into our Adult Counselling Service |
37 |
Referrals received into our CYP Counselling Service |
35 |
Refuges throughout Fife (none of which are shared) |
92% |
Overall occupancy rate within refuge |
32 |
Referrals received for Family Support |
141 |
Referrals received for Court Support & Advocacy |
2019-20 was a very busy year for Fife Women's Aid. We continued to provide our core services while also developing areas which had been identified as gaps in provision by service users. As in previous years this had to be achieved against a backdrop of continued austerity and brought challenges for staff and Trustees alike. The end to the financial year also saw the beginning of the global pandemic crisis requiring the operations of the organisation to be restructured in order for FWA to continue to operate during the lockdown that was announced in March 2020.
The year has been one of change for the organisation. Our interim Manager, Heather Williams, left in July 2019 and our new manager, Kate McCormack, joined us in June 2019. Kate has brought a fresh perspective to the running of the organisation and has been instrumental in assessing FWA’s capabilities, increasing operational capacity by restructuring the staff teams and engaging continuously with the team seniors to ensure improved communication channels with all the staff. She has also commenced a full review of all policies and procedures with the support of the Board to ensure that they are in compliance with regulatory requirements.
To this effect, the Board has undertaken this year a full review of its governing documents to ensure that the organisation is operating in accordance with the Governance Code principles and current OSCR requirements and it operates in a transparent and accountable manner. Our priority as a board is to ensure the effectiveness of FWA as an organisation and ensure that we adopt best practice in our operations. The need for a review of the Articles of Association also became a priority in relation to some funding applications where the organisation needs to evidence its adherence to the Governance Code, and it was also welcomed during the Fife Council evaluation process, as our main funding body.
We have been delighted to see the development of the Children's Counselling Service which was funded by the Robertson Trust, The Gannochy Trust, Volant Trust and Alexander Moncur Trust. The service has met all outcomes and has made a significant difference to children and young people who have experienced domestic abuse. We also welcomed continued funding for the Court Support and Advocacy Service from the Henry Smith Charity and for the Befriending Service from the National Lottery Community Fund. In addition, we received new funding from the National Lottery Community Fund to enable our Family Support Service to continue.
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.
A woman within the MARAC service noted the following: “FWA got me through a lot of things - they believed in me and had confidence and trust in me. Having one person do was great, but having all of you was amazing. Saying thank you is not enough - FWA were brilliant - the best way to say thank you is to show you (how I'm getting on with my life) and hopefully you will see that.”
The CYP service user involvement groups flourished during the year and achieved the Dynamic Youth Award.
During the last year we have reviewed how we publicise our services and launched a new website in February 2020. In addition, we developed our use of social media, extending our reach on Facebook and Twitter and opening up an Instagram account. We began a review of our promotional literature and this will continue into the forthcoming year.
We were also delighted to welcome our first Lived Experience ambassador, Bee Parkinson Cameron. Bee uses her own recovery journey to inspire hope for others experiencing domestic abuse.
The Women's Support Service provides practical and emotional support to women who have experienced domestic abuse. 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. An increase in referrals has meant that we have had to run a waiting list for support, though we work hard to manage this and make sure that women receive support with any urgent matters as soon as possible. We prioritise the high risk referrals, including referrals through MARAC (Multi Agency Risk Assessment Conference).
During the year 114 families were admitted to refuge; the average length of stay was five 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 was accessed by 405 children and young people (CYP) during 2019-20. 90 of them lived in refuges. We provided holistic, tailored support packages to CYP up to age 18 including one-to-one sessions, group work, joint working with other agencies, signposting and advocacy. We have a team of experienced and knowledgeable support workers, from a variety of backgrounds, who access a range of innovative resources to support CYP. For younger children, or those who are unable to engage in one-to-one sessions, family sessions were offered which included developmental activities, arts & crafts, play sessions and Bookbug sessions.
The Business Team manage a variety of tasks of which are critical to the operational effectiveness of the 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. As part of the structural changes this year we reviewed our finance/administration requirements and have made some changes to this team. We also welcomed an Administration Apprentice in August 2019 and she has been a valuable addition to the team.
The Family Support Service’s funding from CIN ended during the early part of the year and we were delighted to be awarded two year’s funding from The National Lottery Community Fund to continue the work of the service.
The service provides flexible, family focused support both within refuge and on an outreach/visiting support basis. The service supports mother and children together, helping to improve communication, develop new parenting skills and repair relationships which have been damaged by abuse. Strong and resilient family units are an important protective factor for moving on after abuse and excellent outcomes have been achieved through this work.
The MARAC team has received a total of 450 referrals this year. We have five MARAC workers and they have provided advocacy and support to women and children 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 Volunteer 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 and become involved with the local community. Together befriending partnerships have attended exercise and swimming sessions, accessed the gym, gone shopping, been for walks, been to the cinema and tried meditation classes. Volunteers have organised pamper days at local colleges and brought women together for coffee mornings and trips out of town. They have also helped with job applications and preparing CV’s, accessing college or training opportunities or simply been available for a coffee and a chat.
We were delighted to receive continued funding for a further 3 years of the service from the National Lottery Community Fund, as part of a bid led by Fife Council and in partnership with the Safe, Secure and Supported at Home project.
The Court Support Service supported 141 women at 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. A large number of cases secured guilty verdicts for some, if not all, of the charges and women also benefitted from the experience of being heard, believed and found credible in the formal court process.
The service also provided important links with Witness Services, Procurator Fiscals, Court Officers and VIA and provided information and advocacy to cases which did not proceed to trial.
We were delighted to receive a further 3 years funding from the Henry Smith Charity to continue this vital work.
The Women’s Counselling Service operates with 2 part-time paid counsellors and several counselling volunteers. Volunteer counsellors are either fully qualified therapists or final year Counselling Diploma students on placement. The service has received 142 referrals this year; referrals came from both in-house FWA services and external services such as NHS, Social Work, Public Protection Unit and voluntary sector agencies. We provided weekly counselling sessions at a range of Fife locations, including Dunfermline, Glenrothes and Kirkcaldy.
We also received Tampon Tax funding via Foundation Scotland for group work for women on the counselling waiting list and were able to provide self-care support for two groups of women during the year.
The Children and Young Person’s Counselling Service began late 2018 and has developed during the past year to provide a service to 30 children and young people who have experienced domestic abuse.
Reserves, Designated Funds and Investment Policies
The majority of our funds are operational and to be spent in the short term, therefore there is limited scope for long term investment. Where funds are not immediately required, they are held in interest bearing accounts. The Board have identified that they will review these in the next financial year.
It is the Trustees' aim to build up funds in reserve sufficient to meet current liabilities and maintain the activities of the charity for a period of at least three months. This would cover the cost of ongoing service provision in the event that funding is, for any reason, withdrawn or substantially reduced. Under these circumstances the priority would be to seek alternative sources of funding, failing which to provide for the re-settling of families into alternative support services, staff redundancies and the winding down of the business.
An on-going pension deficit is shown within our accounts, and Trustees have set aside money each year, whenever possible, to cover the pension deficit figure. In addition, Trustees have taken steps to review membership of the current pension fund and explore alternative provision. Proposed changes will seek to provide good terms and conditions to staff while also protecting the longer term future of the organisation. This review is progressing well and will continue into the next year.
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 are 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; support development group work with women; 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.
Plans for Future Periods
In the coming year our focus will be on embedding trauma informed practice and reviewing the pathway for women, children and young people through our services.
We will continue with prudent budgeting 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.
Following the updating of our website, we will continue to enhance the use of social media to ensure our presence reaches a wider audience.
We will also forge closer relations with other organisations nationally to develop collaborative projects. We will also seek to establish closer partnerships with other social services providers to enhance our service set within a wider context. As a board we have also agreed to pursue opportunities that will allow FWA to become the charitable partner for businesses within the Fife region in order to increase our public profile as well as benefit from a diverse source of funding.
Further to the impact of the pandemic in March 2020 we will continue to develop our service provision to be as accessible as possible while managing the health risks, utilising a range of methods for service delivery including face-to-face contact, telephone and online support.
Our 2019-22 Strategic Plan was implemented during this year and will continue to define our strategy moving forward while ensuring we revisit some of the elements to reflect the impact of the pandemic crisis to our future operations.
Following on from the financial changes in 2018/19, we adapted out structure to accommodate these. This mainly involved savings from our management and business support roles so as to protect frontline service roles.
Big Lottery funding for our MARAC service ended in March 2019 and we were pleased that Fife Council agreed to provide additional funding to allow the MARAC service to continue.
A potential reduction in Fife Council funding for children and young people’s services has remained a concern throughout the year and Fife Council commissioned an external review of existing service provision to inform future commissioning.
We were pleased to receive continuation funding for our Befriending Service from the National Lottery Community Fund and for our Court Support and Advocacy Service from the Henry Smith Charity. We were also delighted to receive new funding for our Family Support Service from the National Lottery Community Fund, although this does not cover all costs and the charity provides a contribution from reserves to be able to continue the support.
Covid-19 has had a significant impact on the charity's operations during 2020. The Trustees recognise this as a risk however this is mitigated through additional funding received from the Scottish Government specifically to ensure the provision of service can be maintained at this time, albeit through online means. The Trustees have reviewed budgets, cash flows and future funding sources and are satisfied that the charity has sufficient cash reserves in these uncertain times.
The charity reported a surplus for the year before actuarial gains/(losses) on the defined benefit pension scheme of £42,804 (2019 - £70,809) and a post actuarial gain/(loss) of £340,804 (2019 - (£124,191)). At the Balance sheet date the charity had reserves of £1,283,664 (2019 - £942,860).
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.
Organisational Structure
Fife Women's Aid is governed by a Board of Trustees (maximum number eighteen; minimum number four) who are elected annually at the annual general meeting. As at 31 March 2020 there were eight Trustees on the Board.
Fife Women's Aid's organisational structure includes a Manager, Operational Lead and 3 teams with Team Seniors.
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:
The charity currently has a committed group of trustees, with a range of relevant skills and experience, who have provided consistent management and leadership. The charity has developed a trustee recruitment pack and trustee information pack for new trustees.
The organisation has initiated an extensive recruitment plan to ensure that FWA attracts a new group of trustees. The Board has conducted a full assessment of the expertise and skill sets of its current trustees to identify any gaps and to ensure that we attract individuals with additional skills that would compliment the existing board.
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 constitution sets out how trustees are to retire from office, and that they are eligible for re-election.
Risk Management
During the year we have reviewed and revised our risk management strategy, covering all strategic issues. We have compiled a comprehensive risk register which is kept under review by the Strategy Sub Group of Trustees and reviewed quarterly by the Board. In addition, we have a Contingency Policy dealing with operational disaster recovery.
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; 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.
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.
The trustees' r eport 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 2020 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, 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:
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.
the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charity’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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 (as amended) require 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' r eport; 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 s tatement of trustees' r esponsibilities, 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.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://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 auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
designated
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
designated
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Fife Women's Aid is a private company limited by guarantee incorporated in Scotland. The registered office is Suite 1, First Floor, Saltire House, Pentland Park, Glenrothes, KY6 2AL.
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 under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity constitutes 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 a mounts 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 believe there is a reasonable expectation that the Charity will have sufficient cash reserves to continue in operational existence for the foreseeable future and as such, the accounts are prepared on a going concern basis.
At the date of approval of the accounts, the Trustees are aware of the potential impact on the Charity of the Coronavirus. The charity remains open, providing support and refuge where required. The trustees are actively taking all steps to mitigate any impact the virus may have on the Charity. The current situation with Coronavirus is still ongoing and therefore it is difficult to assess the full implications for the charity at this time.
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.
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.
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.
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 net income/(expenditure) for the year.
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 p aymen ts 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.
The charity is a member of the Local Government Pension Scheme and therefore operates a defined benefit scheme administered by the Fife Council Superannuation Scheme. A liability for the charity’s obligations under the plan is recognised net of plan assets. The net change in the net defined benefit liability is recognised as the cost of the defined benefit plan during the period. Pension plan assets are measured at fair value and the defined benefit obligation is measured on an actuarial basis using the projected unit method. Actuarial valuations are obtained at least triennially and are updated at each balance sheet date.
The charity also operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
New and existing employees who were not previously in the Fife Council Pension Scheme were automatically enrolled into the defined contribution scheme unless they exercised their right to opt out of scheme membership.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
VAT
The charity is not registered for VAT, and accordingly all income and expenditure is stated gross of tax.
Trustee remuneration and Related Party transactions
No trustees received any form of remuneration or other benefit in cash or kind (2019: £Nil). Expenses paid to the trustees in the year totalled £626 (2019: £458) in respect of travel expenses.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
General Business Function
Women's Support & Refuge
Children & Young People
Advocacy, Counselling & Befriending
Staff & volunteer expenses
Other interest - Defined benefit pension obligation
Conferences & training
Insurance
Heat & light
Repairs & maintenance
Telephone
Subscriptions
TV licences
Miscellaneous
Publicity & advertising
Projects
General Business Function
Women's Support & Refuge
Children & Young People
Advocacy, Counselling & Befriending
Staff & volunteer expenses
Other interest - Defined benefit pension obligation
Conferences & training
Insurance
Heat & light
Repairs & maintenance
Telephone
Subscriptions
TV licences
Miscellaneous
Publicity & advertising
Projects
Rent & rates
Bank charges
Depreciation
Governance costs includes payments to the auditors of £ 7,940 (2019- £ 7,860 ) for audit fees.
The average monthly number of employees during the year was:
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 £183,009 (2019 - £191,829).
The charity operates a defined benefits pension scheme and a defined contribution scheme. The assets of the schemes are held separately from those of the company in independently administered funds.
The charity was liable for contributions to employees’ personal pension plans totalling £183,008 (2019 - £365,811) in the year. At 31 March 2020, outstanding contributions totalled £nil (2019 - £19,037).
Defined Contribution
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund. No contributions were paid in respect of the trustees.
Defined Benefit
The defined benefits pension scheme is the Fife Council Superannuation Scheme. Employee contributions are fixed by statute.
Employers’ contributions are assessed by a qualified actuary on the basis of triennial valuations and are calculated to ensure the actuarial solvency of the fund. An actuarial valuation of the fund (using the projected unit method) as at 31 March 2020 required the charity to contribute 23.3% of employee’s pensionable salary in the financial year. The key assumptions as listed below:
Amounts recognised in the profit and loss account:
Amounts taken to other comprehensive income:
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:
Movements in the fair value of plan assets:
There is no liability included for any liability which may arise from the Guaranteed Minimum Pensions (GMP)/McCloud Judgement in Local Government Pension Schemes (LGPS).
The fair value of plan assets at the reporting period end was as follows:
All restricted funds are principally funded by grants receivable, and comprise the following:
Family Support Service - Funded by Children in Need until June 2019 and by the National Lottery Community Fund from November 2019
This grant funds 1x F/T Family Support Worker who provides support to mothers and children who need some additional support around family routine/relationships.
VAW Counselling - Funded by Scottish Government and administered by Impact Funding Partners
This grant funds the provision of 2 part-time counsellors and counselling volunteers. Their remit is to provide trauma informed counselling by providing free one to one sessions in a confidential space at various locations in Fife.
VAW CYP - Funded by Scottish Government and administered by Impact Funding Partners
This grant employs 1.7 x FTE Children and Young People's workers to provide one to one and group work support.
CYP Service - Funded by Fife Council
This grant funds 5.6 x FTE Children and Young People's workers to provide one to one and group support.
MARAC - Funded by Fife Council
This fund provides 5 x MARAC Workers. MARAC is a partnership made up of various agencies and professionals that work together to identify the most at risk cases in terms of domestic abuse. The workers are there to speak on behalf of the clients at the various meetings and feed back to them as well as provide up to 12 weeks of support if required.
Befriending - Funded by the National Lottery Community Fund
Our portion of the partnership project “Safe, Secure and Supported at Home" funds a Volunteer Coordinator for befriending volunteers. Befrienders offer social, leisure and community-based activities for women who have become isolated as a result of domestic abuse.
Court Support and Advocacy - Funded by the Henry Smith Charity
This grant funds 1 full-time Court Support and Advocacy worker who supports women through Sheriff and High Court processes in relation to domestic abuse.
Children and Young Person's Counsellor - Funded by the Robertson Trust, Gannochy Trust, Volant Trust and Alexander Moncur Trust
This joint funding provides a 18 hour post dedicated children and young person's counsellor and counsellor supervision costs.
Donations
A small proportion of our donations are designated as restricted. This is due to them being specified by the donor for a particular item or service.
The restricted funds are held solely for the purpose of providing specified activities within the overall aims and objectives of the company.
The general fund receives core funding for the broad aims and objectives of the company.
The designated fund represents amounts set aside by the Trustees for the projected expenditure for a Fundraiser position together with amounts provided for potential obligations in respect of the pension scheme and in the event that the charity ceased to operate in its current format.
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:
Since the year end the Board has reached an agreement with staff and the pension trustees to exit the Fife Pension Fund with no obligation for an exit payment.
The charity considers its key management personnel to comprise the Manager and two Business Administrators (2019 – Manager, Business Manager and Finance Worker).
The charity had no debt during the year.