COMPANY REGISTRATION NUMBER: SC298849 CHARITY REGISTRATION NUMBER: SC000879 Lochaber Sensory Care Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 ATE HARTER NTANT Chartered accountants 5 Argyll Square Oban Argyll PA34 4AZ
Lochaber Sensory Care Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 10 11 The tollowing pages do not form part of the financial statements Detailed statement of financial activities 20 Notes to the detailed statement of financial activities 22
Lochaber Sensory Care Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and admlnisirative details Registered charlty name Lochaber Sensory Care Charlty reglstration number SC000879 Company registration number SC298849 Principal office and registered Caol Shopping Centre office Caol Fort William Inverness-shire PH33 7DR The trustees JMFish J Stuart W Britton K Connolly (Resigned 3 April 2024) Company secretary E J Briers Independeni examiner Duncan Grout Chartered Accountant Of R A Clement Associates 5 Argyll Square Oban Argyll PA34 4AZ Structure, governance and management Overall structure of the charity The charity is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Associalion. Status of charity. nature of governing document and how it is constituted The methods used to recruit and appoint new chartty trustees are identified in the Memorandum and Articles of Associalion.
Lochaber Sensory Care Company Limited by Guarantee Trustees, Annual Report (Incorporaling the Direclor's Report) (lI1Ued) Year ended 31 March 2025 Objectlves and activilies Objects & Purposes of the Charity The charities objectives are as follows: l. The relief of children and adults in need by reason ol sensory impairment, or other disadvantage through the provision of specialist advice, equipment and drop in centres. 11. The advancements of health, including the prevention and relief of human suffering, through the provision of items, services and lacilities lo ease the suttering or to assist those who are disabled and infirm and to provide comfort to those with a sensory impairment, and to provide support to their families and carers. 111. The promotion of equalily and diversity for those living with sensory impairment, through advocacy or campaigning by or on behalf of the sensory impaired individuals for accessible public and social facilities. Achievements and performance Lochaber Sensory Care (LSC) is based in the remote and vast location of Lochaber, wilhin the Scottish Highlands. LSC registered as a charily and began providing services in 1983, allhough the organisation operaied for several years prior lo this as an informal support group for the hard of hearing. The district of Lochaber covers over 2,270 square miles, with Inverness as the nearest city providing access to seNices. For Lochaber residents, this would require a minimum of 120 mile round trip Irom the main town of Fort William, but up to 200 additional miles for those in the more rural areas. 480/0 of LSC'S registered clients live outside the main town of Fort William. The challenges faced in Lochaber rellect national data where it states that those with a hearing and sight loss are twice as likely to suffer with depression. lower wellbeing and mental health problems (119/0 compared to 5°/.), withdrawal from social situations. and with an increased risk of loneliness (RNID, RNIB). LSC provides accessible. free of charge practical and emotional support to those living with hearing andlor sight loss in Lochaber. Our activities and services have been developed with the aim of reducing the negative impacts of sensory impairmenl, such as feelings of loneliness and isolation from their friends. family and neighbours. We ultimately aim to raise awareness, increase our service user's wellbeing. empower them to live safely and independenlly. wilh increased confidence to remain active in the activities they enjoy and to engage in and with their personal and community networks.
Lochaber Sensory Care Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) f¢ontinuedJ Year ended 31 March 2025 Achlevements and performance (contlnued) Service Provislon In 202412025 Services have been provided in the following ways: Sensory Centre - our centre in Caol is open Monday - Friday, 9am to 5pm for 1..1 appointments with clients. We also host a drop-in session every Tuesday Irom 10am 2pm. which supports approx. 20 clients on average. Due to majority of our clients living with a hearing loss, they prefer 1..1 appoinlments, with less background noise than the drop-in can offer. However, the drop-in is a necessary seNice, especially for those seeking peer support or reassurance. Due to our circumstances throughout 2024/2025 Istaffinglfunding) and our clients requests for 1..1 appointments, we have not been able to return to hosting the drop-in each weekday as we did prior to the pandemic. However following public consultation we will be reviewing this in 2025126. Community visits we visit the rural areas to provide home visits to those who are housebound {and to those in care homes) on an 8 week cycle. This includes all areas except for MoNern, which we visit on a as & whenlemergency basis. Percentage of clienis in each area of Lochaber: Acharacle & surrounding MoNern Ballachulish & surrounding Mallaig & surrounding Spean Bridge & surrounding Fort William & local area 8°/. 20/. 150/. 1101. 10°/¢ 54°/0 Support Group - additionally, we host a support group every month - our "Get-Together Group" The purpose of this group is to provide peer support, raise awareness of the help available to those living in our community wrth a hearing andlor sight loss, and to provide accessible activities to enhance wellbeing. Our group has on average 25 attendees but has new additions each month. Home visits - based on our service provision statistics, we are aware that at least 150/0 of our clients are housebound and require hoffle visits. Part of our operalional plan for 2025126 is to ensure our housebound community are aware of and able to access Seices. We faced difficult circumstances throughout 2024125. as our workload fell upon 1 member of staff, and longstanding. faithful volunteers. We once again made eff icient use of our limited funds and limited resources, and our clients needs were once again met to a high standard. We were delighted to employ an additional member of part time staff in February 2025. Our client base grew once again by 5%, and we supported over 1300 individual clients. Our get- togelher group and drop-in remains well supported, successful and an important part ot our community. As always, we are working hard lo ensure our sustainability to continue serving and supporting those living with a sensory loss in our community wilhin Lochaber, for now and years to come. We especially thank everyone in our community who have donated and our funders, who have made our work possible throughout this year.
Lochaber Sensory Care Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Financial review The financial position at the end of the year is total income of £53,847 (2024: £55,027), total expenditure of £49.51712024- £56,054), resulting in a surplus of £4,330 {2024.' deficit £1,027). It is the policy of the charity to maintain unrestricted funds at a level which, along with unrestricted income already secured, equates to approximately three months of unrestricted expenditure. The trustees do not have any uncertainties about the charitys ability to continue as a going concern. Principal risks and uncertainlies The direclors have examined the charity's exposure to strategic. financial, business and operational risks. The directors are satisfied that adequale systems and procedures are in place, including the annual review of a risk register. Risk mitigation and any changes to the identitied risks are recorded in the minutes of the Board meetings. Exemptions from Disclosure There are no exemptions from disclosure. Funds held as Custodian Trustee on behalf of others Lochaber Sensory Care does not hold funds as a Custodian Trustee on behalf of others.
Lochaber Sensory Care Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Trustees, responsibilities in relation to the financial statemenls The directors (who are also trustees of Lochaber Sensory Care under charity law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charilable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors 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 charitable company will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the linancial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Ihe Charities Accounts IScolland} Regulations 2006 las amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. The direciors are responsible for the maintenance and integrity of the corporate and financial information included on the chariws website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Duncan Grout of R A Clement Associates was deemed to be reappointed as independent examiner and the directors recommend that Duncan Grout remains in office until further notice. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entilled to the small companies exemption.
Lochaber Sensory Care Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnued) Year ended 31 March 2025 The trustees, annual report was approved on ... . trustees by: signed on behalf of the board of gLY o-, J Stuart Trustee
Lochaber Sensory Care Company Limited by Guarantee Independent Examiner's Report to the Trustees of Lochaber Sensory Care Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Lochaber Sensory Care {'the charity,) for the year ended 31 March 2025. Responslbllllles and basss of report As the trustees of the company (and also lis directors for the purposes of company law) you are responsible for the preparation of the financial siatements in accordance with the requirements of the Charities and Trustee Investment (Scoiiand) Act 2005 ('Ihe 2005 Acl'l, the Charities Accounts {Scotland) Regulations 2006 (as amended) and the Companies Acl 2006 {Yhe 2006 Act'l. You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead lo have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts carried out under section 4411}{c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotlandl Regulations 2006 las amended). Independent examiner's statement Since the charity is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11121 of the Charities Accounts (Scotland) Regulalions 2006 las amended). I can confirm Ihat l am qualified to undertake the examination because l am a registered member of ICAS which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examinalion giving me cause to believe.. accounting records were not kept in respect of the chariiy as required by section 386 of the 2006 Act, section 4411)(a} of the 2005 Act and Regulalion 4 of the 2006 Accounts Regulations., or the financial statements do not accord with those records or with the accounting requirements of Regulation 8 of the Charities Accounls (Scotland) Regulaiions 2006- or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Acl Other than any requirement that the accounts give a 'lrue and fair, view which is not a matter considered as part of an independent examination., or the financial statements have not been prepared in accordance wilh the methods and principles of the Statement of Recommended Practice lor accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Lochaber Sensory Care Company Limited by Guarantee Independent Examiner's Report to the Trustees of Lochaber Sensory Care {¢ontlnuedJ Year ended 31 March 2025 I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Duncan Grout Chartered Accountant Of R A Clement Associates Independent Examiner 5 Argyll Square Oban Argyll PA34 4AZ
Lochaber Sensory Care Company Limited by Guarantee Statement of Financial Activilies (including income and expenditure account) Year ended 31 March 2025 2025 Unrestricted funds Total funds 2024 Total funds Note Income and endowments Donations and legacies Charitable activilies Other trading activities Tolal income 2,786 50,673 388 2.786 50,673 388 4,320 49,500 1,207 53.847 53,847 55,027 Expenditure Expenditure on raising funds- Costs of raising donations and legacies Expenditure on charitable activities Total expendllure 282 49,235 282 49,235 9,10 56,054 56,054 49,517 49,517 Net income/(expendilure) and net movement In funds 4.330 4,330 (1.027) Reconciliation of funds Total funds broughl forward Total funds carrled forward 4,882 9,212 4,882 5,909 4,882 9,212 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 11 to 18 lorm part of these finan¢ial statements.
Lochaber Sensory Care Company Limited by Guarantee Statement of Financial Posltion 31 March 2025 2025 2024 Note Flxed assets Tangible fixed assels 16 722 37 Current assets Debtors Cash at bank and in hand 17 573 9,873 519 6,020 6,539 10,446 Credllors: amounls falling due within one year Net current assets 18 1,956 1.694 8,490 4,845 Total assets less Current Ilabllitles 9,212 4,882 Nei asseis 9,212 4,882 Funds of the charity Unrestricted funds 9,212 4.882 Total charity funds 19 9,212 4,882 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. linancial statements were approved by the board of trustees and authorised for issue on ..¢-....%fj, and are signed on behall of the board by., J Stuart Trustee The notes on pages 1110 18 lorm part ol these financial statements. 10
Lochaber Sensory Care Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General infomiation The charity is a public benefit entity and a private company limiled by guaranlee, registered in Scotland and a registered charity in Scotland. The address of Ihe registered office is Caol Shopping Centre, Caol, Fort William, Inverness-shire, PH33 7DR. Statement of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the 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) {Charities SORP {FRS 102)) and the Companies Act 2006. Accountlng pollcles Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial slatemenls are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.. (a) No cash flow slatement has been presented for the company. {b) Disclosures in respect of linancial instruments have not been presented. Judgements and key sources of estlmatlon uncertalnty The preparation of the financial statements requires managernent to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 11
Lochaber Sensory Care Company Llmlted by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accounting policies (contlnued) Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms ol an appeal, and fall into one of sub-classes: restricted income funds or endowmenl funds. Income All income is included in the statement of financial activities when entitlement has passed to the charily,. it is probable that the econornic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories ol income- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from conlracts for the supply of services is recognised with Ihe delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. 12
Lochaber Sensory Care Company Limited by Guarantee Notes to the Financial Statements l¢ontlnued) Year ended 31 March 2025 Accounting policies (contlnued) Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activilies. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its cxpenditure on charitable activities. All costs are allocated to expenditure categories rellecting the use of the resource. Direct cosls attributable to a single activity are allocaled directly lo thal activity. Shared costs are apportioned between the aciivities they Conlribuie io on a reasonable, justifiable and consistenl basis. Tanglble asseis Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the dale of revalualion less any subsequent accumulaied depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except lo which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows.. Office furniture Fixtures and fittings Equipment 159/¢ reducing balance 15°/o reducing balance 33°/o Straight line Impalrment of flxed assets A review for indicators of impairment is carried out at each reporting date, wilh the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal ai each reporting date. 13
Lochaber Sensory Care Company Limited by Guarantee Notes to the Financial Statemenls (contlnued) Year ended 31 March 2025 Accounting policies (conllnued) Impalrment ot Ilxed asseis (conllnu8dJ For the purposes of impairment iesting, when it is not possible to estimate the recoverable amount ol an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from Oiher assets or groups of assets. For impairmenl tesling of goodwill, the goodwill acquired in a business combination is, from Ihe acquisition date, allocated to each of the cash-generating units that are expected lo benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Flnanclal Instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly Iraded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value wilh changes in fair value recognised in incorne and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is delerred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the assel is measured at the present value of the future payments discounted al a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of financial activities. with the exception of hedging instruments in a designaled hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the slalement of financial activities in which the initial gain was recognised. For all equity instruments regardless of Significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. 14
Lochaber Sensory Care Company Limiled by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accountlng policles (continued) Financial instruments (contlnued) Any reversals of impairment are recognised immediately, to the exlent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmlted by guarant8e Lochaber Sensory Care is a company limited by guarantee and accordingly does not have a share capital. Every member ol the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of Ihe charilable company in the event of lis being wound up while he or she is a member, or within one year after he or she ceases to be a member. Donatlons and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donalions General Donations Miss A J l Gower's Charitable Trust 2,786 2,786 3,000 1,320 3,000 1,320 2,786 2.786 4,320 4.320 Charitable activllles Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 The Highland Heallh Board Activity fees 49,830 843 49,830 49,500 49,500 50,673 50,673 49,500 49,500 Other trading activitles Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Fund raising Memberships Equipment sales 188 70 130 188 70 130 945 262 945 262 388 388 1,207 1,207 15
Lochaber Sensory Care Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2025 Costs of raising donations and legacies Unrestricted Tolal Funds Unrestricted Tolal Funds Funds 2025 Funds 2024 Costs of raising donations and legacies 282 282 Expendlture on charitable aciivlties by fund lype Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Charitable activities Support costs 47,915 1,320 47,915 1,320 54,734 1,320 56,054 54,734 1 ,320 49,235 49,235 56,054 10. Expenditure on charitable aclivilies by activity type Activities undertaken directly Support costs Tolal funds 2025 Total fund 2024 Charitable activilies Governance costs 47,915 47,915 1,320 54,734 1,320 1,320 47,915 1,320 49,235 56,054 11. Taxation The charity is a charilable company within the meaning of the Finance Act 2010. Accordingly the charily's activities fall within the exemptions from iaxation in respect of income or capital gains afforded by the provisions of the Corporation Taxes Act 2010 and the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes. As a result, there is no taxation charge in these accounts. 12. Net incomel(expenditure) Net incomel(expenditure) is stated after charging/{crediting}- 2025 2024 Depreciation of tangible fixed assets 351 13. Independent examination fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial statements 1,320 1,250 16
Lochaber Sensory Care Company Limited by Guarantee Notes to the Financial Slatements l¢ontinued) Year ended 31 March 2025 14. Slatt cosls The total stafl costs and employee benefits for the reporting period are analysed as follows: 2025 2024 Wages and salaries 28,740 39.478 The average head count of employees during the year was 1 12024.. 21. The average number of full-time equivalent employees during the year is analysed as follows: 2025 No. 2024 No. Full time No employee received employee benefits of more than £60,000 during the year (2024: Nil). 15. Trustee remuneraiion and expenses The charity trustees, who are the directors of the company, were not paid and did not receive any remuneration, benefits in kind or reimbursement ol expenses in their capacity as Irustee during the year. No trustee received payment for prolessional or other services supplied to the charity. 16. Tanglble fixed assets Plant and Fixtures and machinery fittings Equipment Total Cosi At 1 April 2024 Additions 671 100 2,295 1.036 3,066 1,036 Al 31 March 2025 671 100 3,331 4.102 Depreciaiion At 1 April 2024 Charge for the year At 31 March 2025 639 95 2,295 345 3,029 351 644 96 2,640 3,380 Carrylng amount At 31 March 2025 27 691 722 At 31 March 2024 32 37 17. Debtors 2025 2024 Prepayments and accrued income 573 519 17
Lochaber Sensory Care Company Limlted by Guarantee Notes to the Flnanclal Statements l¢ontlnued) Year ended 31 March 2025 18. Creditors: amounis falllng due within one year 2025 2024 Accruals and deferred income Social security and other taxes 1,406 550 1,346 348 1,956 1,694 19. Analysis of charitable tunds Unreslrlcted funds At 31 March 202 At 1 April 2024 Income Expenditure General funds 4,882 53.847 149,517} 9,212 At 31 March 202 At 1 April 2023 Income Expendilure General funds 5,909 55,027 (56,054) 4.882 20. Analysis of net assets between funds Unrestricted Total Funds Funds 2025 Tangible fixed assets Ctjrrent assets Creditors less than 1 year Net assets 722 10,446 (1 ,956} 9,212 722 10,446 (1 ,956) 9,212 Unresiricled Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 37 6,539 (1,694} 4,882 37 6,539 (1,694) 4,882 18
Lochaber Sensory Care Company Limited by Guarantee Managemenl Information Year ended 31 March 2025 The followlng pages do noi iorm part of the financial statements. 19
Lochaber Sensory Care Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowments Donations and legacSes General Donations Miss A J l Gower's Charitable Trust 2,786 3,000 1,320 2,786 4,320 Charitable actlvitlas The Highland Health Board Activity fees 49,830 843 49,500 50,673 49,500 Olher tradlng activities Fund raising Memberships Equipment sales 188 70 130 945 262 388 1,207 Total income 53,847 55,027 Expenditure Costs of raising donations and legacles Raffle costs 282 Expendlture on charitable activities Purchases Wages and salaries Rent Light and heat Repairs and maintenance Insurance Vehicle leasinglhire Other motorltravel costs Legal and prolessional fees Telephone Other office costs Depreciation Activity costs 216 28,740 3,840 1.157 836 1,473 1.921 5,664 1,492 1,062 551 351 1,932 92 39,478 3,710 1,907 1,100 1,319 1,790 3.577 1,552 879 643 49,235 56,054 Total expenditure 49,517 56,054 20
Lochaber Sensory Care Company Limlted by Guarantee Detailed Statement of Financial Activllles (¢ontlnued) Year ended 31 March 2025 2025 2024 Net Incomel(expendlture) 4.330 {1.027) 21
Lochaber Sensory Care Company Limited by Guarantee Notes to the Detailed Statement of Financial Aclivities Year ended 31 March 2025 2025 2024 Cosls of raislng donations and legacles Cosls of raislng donations and legacles Raffle costs 282 Costs of ralslng donaiions and legacies 282 Expendilure on charilable actlvltles Charltable activities Actlvitles undertaken dItlY Purchases Wageslsalaries Rent Light & heat Office equipment and repairs Insurance Stalionery & postage Travelling expenses Professional fees Telephone Olher costs Depreciation Activity Costs 216 28,740 3,840 1,157 836 1,473 1,921 5,664 172 1,062 551 351 1,932 92 39.478 3.710 1,907 1,100 1,319 1,790 3.577 232 879 643 47,915 54,734 Governance cosls Governance costs - accounlancy fees 1,320 1,320 Expendiiure on charilable actlvltles 49,235 56,054 22