The trustees present their annual report and financial statements for the year ended 31 March 2021.
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)".
Saje Scotland's aim when we established in 2012 was to :
provide an opportunity for women to develop ways to protect themselves, their children and others from harm.
provide them with the knowledge they need to achieve this.
Volant funding in 2012 enabled us to provide the Freedom Programme, get established and build a robust evaluation of positive outcomes, life changes and success for women. This evidence is pivotal in Big Lottery awarding us five years' funding. Our expected targets have been exceeded and our growth is significantly beyond our projections. The growth is a result of high demand from women wanting to attend the Freedom Programme but also because of us developing services to respond directly to the needs of women, as identified by them.
This organisation has evolved into providing a holistic package - recovery, life skill learning, peer support and a route of progression leading to wide ranging, long-term positive results for women. We now see our aim much wider:
To motivate, encourage and enable survivors of domestic violence to live independently without fear of abuse, harm and coercion.
Our core work providing a wide range of programmes and supporting women and girls individually and in peer group settings continues. Work in partnership with schools grows and is very rewarding.
As was the case for most, 2020 was a challenging one and certainly a year to remember. We had to reluctantly stop all our groups and face to face services and work from home at the end of March
We were in the fortunate position that within the team Vicki had the technical skills and ability to quickly source solutions for us to move our services online. This was a massive undertaking we had to quickly: source the best online platform; procure software, mobile phones and hardware fit for home working. In doing so we had to ensure we could guarantee data protection, prioritise online safety and confidentiality; develop new policies and procedures; train paid and unpaid staff; and source support and supervision for all home workers. We continued supporting women by phone, text and email but by mid April we had managed to resume delivering groups and shortly after that we made our other services available online.
What we did not anticipate was the immeasurable increase in demand for our support - not just in volume but also the increase in complexity of need that women were facing, the horrendous levels of abuse they were subjected to and their consequent trauma. Additionally, as we offered groups, we did not foresee the amount of time required to help women familiarise themselves with online communication.
However, the reaction and response of the whole team has been incredible and the diversification of our services to online platforms has been a very positive step for a future beyond covid restrictions. It has reduced barriers to access, we are more flexible in our delivery of services and women from across Scotland are now able to access Saje. Furthermore, there has been a significant increase in women from remote communities, those with disabilities or health issues and minority ethnic communities. Online programmes will remain a significant part of our suite of programmes and support services.
Core services
This year we dealt with 900 interactions supporting 627 women and girls. This was a combination of support calls, groups, drop-ins, life coaching sessions.
Since the Pandemic we have learned that:
We are very resilient, flexible and cross skilled.
We are an organisation that demonstrates adaptability, creativity, willingness and compassion.
There are ways to deliver our services and engage with partners which save money
We are efficient as we moved on-line seamlessly and quickly
We are value for money as proven by the outputs we achieve
Thanks to
Our Board of Directors who ensure that Saje Scotland Limited complies with its legal and professional requirements, enabling us to deliver the services.
Our thanks and admiration must go to our staff team who should be proud with how they have reacted during this crisis. They worked extremely hard supporting and listening to women’s hellish stories of abuse whilst dealing with their own home Covid life.
Unpaid staff
It is only because of our wonderful team of volunteers that we have been able to provide so many groups and keep going during Covid 19 and I am incredibly grateful for their efforts. Again, each of those volunteers supported their peers whilst dealing with their own Covid home or work life.
The total income in the year to 31 March 2021 was £187,095 (2020: 187,539). Expenditure for the year was £118,971 (2020: 159,136).
The charity had an overall surplus of £68,124 for the year (2020: £28,403).
Unrestricted funds amount to £99,915 (2020: £49,787) and restricted funds amount to £17,996 (2020: £nil). It is the policy of the charity to maintain funds equivalent to that of three months expenditure.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Saje Scotland is a registered charity and is a company limited by guarantee.
Saje Scotland Limited was established in January 2011 as a social enterprise organisation and registered as a charity in February 2012. The organisation operates solely by funding from trusts and foundations.
All profits return to the organisation to support volunteers and to develop the delivery of the work of Saje Scotland Limited.
There are six paid staff and twenty volunteers.
The Board of Directors are elected at the Annual General Meeting and meet regularly to review and discuss operations and to plan for future work. Day-to-day operations are carried out by the manager and the staff. Directors receive induction and training as required.
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:
Janis Ballingall - Director
Valerie Cuell - Director/Treasurer
Marianne La Porte - Director
Audrey Mary Lumsden - Director
Claire Reid - Director
Mark Sim - Director
The board consists of up to six elected directors. At each annual general meeting, the members may elect any member. The directors may at any time appoint any member.
None of the Directors have any beneficial interest in the company. All of the Directors are members of the company and guarantee to contribute £1 in the event of a winding up.
New Directors receive on the job training with support from other directors with experience within the Charity. New directors also receive ongoing advice and guidance as required.
The Directors consider the board of directors as the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. Details of directors' remuneration is given in the notes of the accounts.
No directors receive remuneration or other benefit from their work with the charity. There were no related party transactions in the current year.
The trustees, who are also the directors of Saje Scotland Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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' r eport was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 March 2021, which are set out on pages 6 to 16.
The charity’s trustees, who are also the directors of Saje Scotland Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the 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 financial statements.
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 financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Saje Scotland Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Ore Valley Business Centre, 93 Main Street, Lochgelly, Fife, KY5 9AF.
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), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
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 £.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Donations and similar incoming resources are included in the year in which they were receivable, which is when the charity becomes entitled to the resource.
Grants receivable are credited to the SOFA in the year for which they are received.
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay expenditure. All costs have been directly attributed to one of the functional categories or resources expenses in the SOFA.
Resources expended are included in the SOFA on an accrual basis, inclusive of any VAT which cannot be recovered.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future 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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Allocation of Support Costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include staff costs and professional fees. The bases of which support costs have been allocated are set out in the notes to the accounts.
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.
Grants
Book Revenue
Materials
Sundry expenses
Recruitment and training
Rent
Insurance
Travel and volunteers' expenses
Marketing and promotion
Telephone, stationery and postages
Childcare expenses
All support and governance costs are apportioned on a direct basis.
The average monthly number of employees during the year was:
No employee had employee benefits in excess of £60,000 for the current or prior year.
The Board of Directors are the key management personnel and they received no remuneration during the year (2020 £nil). Expenses of £nil (2020: £nil) were paid during the year to the Directors.
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The Corra Foundation: this fund is to assist with salaries of the charity.
The Robertson Trust: this fund is to provide for direct staff costs of the charity.
Bank of Scotland Foundation: this fund is to assist with staff costs and other expenses.
Charles Hayward Foundation: this fund is to assist the cost of childcare for women attending the groups organised by Saje Scotland.
These are unrestricted funds which are material to the charity's activities made up as follows:
Incoming resources
Resources expended
Transfers
Incoming resources
Resources expended
Transfers
During the year, no transactions with related parties were undertaken such as required to be disclosed under FRS 102.
No expenses were paid during the year to directors (2020: £nil).
No directors had any personal interest in any contact or transaction entered into by the charity during the year (2020: £nil).