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) (￿lI1￿Ued)
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 Se￿ices.
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 dI￿tlY
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