AGE CONCERN CUPAR (SCIO) SCOThISH CHARITY NO.: SC009599 SCOTTISH CHARITABLE INCORPORATED ORGANISATION PROVOST WYND, CUPAR, fiFE TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 JAMES HAIR& CO CHARTERED ACCOUNTANTS
AGE CONCERN CUPAR (SCIO)_ SCOTTISH CHARITY NO.: SC009599 TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENJ3 Cui'i"cnt ,Mrfina YL'nitni Conimiltee Chairnian Vi¢e-Cliaimian Treasurer Appointed In addition during the year. esigned from the manag¢ment committee Cnntiet Nimp inrf Iddrcf Recruitrnent and AppDintrnent of Trustees Charity Trustees are appointed or re-appointed at the annual general meetin& and tliey may also be appointed at any other meetirits of the Trustees thmughout the year. Governing Document The Charity is a Scottish Charitable In¢ory)orated Organisation and its purposes and administration arrangements are as set out in the constitution. Charilable Purposes The purw)se of the organisation, as sel out in the constitulion, is to promoie the welfare of older 0p1¢ within the burgh of Cupar and district in any manner which is now or hereafter deemed by law to be charitable. Activities, Achievements and Future Events Ag¢ Conc¢rn Cupar is committed to delivering a high quality scrvicc which m¢¢ts the requirements of Fife Council's vision for oldcr peopl¢. Our aim is to promotc and enhance th¢ h¢alth and wellb¢ing of older people who ar¢ lon¢ly, i501at¢d, or housebound across Nonh¢ast Fife. Wc provide morning and afternoon refreshments, and a healthy two-course lunch which is prepared fresh every day on thc prem ises. We also pmvide a door-to-di)or transport service for clients who suffer from som¢ kind of disability or rural isolalion. This past year has ken the usual ¢hallenge of balancing income with othgoings and also providing the quality service that our users deserve. Our numbers of users is consistent with previous yeaTS, though we hav¢ a waiting list of potential users that are still to be visited, this is due to the manager having to cover duties of driving and cooking due to holidays and sick leave, hopefully this can be resolved in the near future.
AGE CONCERN CUPAR (SCIO)- SCOls11 CI.IARITYNO.: SC009599 TRUSTEES'ANNUAL REPORT AND FtNANCIAL STATEMENTS A¢livitie$, Aehievementg And Future Events- continued Last year it was noted that one of our buses used to pick up and drop of users was past th¢ job and w¢ began to look to obtaining a replacement, which n¢¢dcd to be one with an accessible lift. Due to our financial constraints the local fund raising drive in the community was started lasl year ld has continued during the current year. The campaign has had enorn]ous support from businesse organisations and individuals who see the positive worth of Age Concern Cupar locally. Our original target of £10,000 has been greatly surpagsed and we are foreveT grdteful to our many supporters. We have reached a total of £53.338 to fund the new minibus and its ongoing rLmnin8 cosls. The new minibus was pur¢has¢d in October 2024 and is proving to be a hit with our users. We will also eiideavour to hold as man), fund raising activtties &s we can to support the work we do, this includes Coffee Mornings. Guest Speakers, Entertainment cvenings. A future aspiration was to get grant funding for an Activity C(Y)rdinator, which will take a large burden off the shoulders of exisling staff and volunteers and more imporlantly enable our users lo engage m¢aningfully, at their own capability, in activity sessions each day they attend our Centre. This grant funding h&s been secured and the post holder slarts with us June 2025. We are always grateful for the local cornmunity support shown to Ag¢ Concern Cupar and will continue to provid¢ a quality and caring service An Cupar and the surrounding aa. Reserves The activilies in the year resulted in a surplus of £26,410 (2024- deficit £2.525). Of the closing reserves of £70.930 (2024 - £44.520). £37.413 is held in restricted reserves. and £29,254 (2024 - £30,782) has been designated as a redundancy fund by the Trust¢es. Unrestricted reserves which are not designated for a specific purpos¢ amount to £4,262 {2024 - £2,943). Due to the uncertainty surrounding its sourc¢s of income and the pxissibility of substantial unplanned expcnditurc on the repair or purchase of assets. the cliarity requires 5ignificanl reserves in ordcr to continue the delivery of its. activities. Approved by Ilie Trustees and signed on their behalf by., Chairnian
AGE CONCERN CUPAR (SCIO)- SCOTTISH CHARITY NO.: SC009599 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OFAGE CONCERN CUPAR AR ENDED report on Ihe accounts of the charity for the year ended 31 March 2025 which are set out on pages S to8. Respeclive RespoDsibilities of the Trustees and the Examiner The Charity's Trustees are responsible for the preparation of the accounts in accordance with the ternis of Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that th¢ audit r¢quirem¢nt of Regulation I l )(d) of the Accounts R¢gulations do not apply. Jt is my responsibil ity to cxamin¢ the A¢¢ounts as required under S¢¢tion 44{1)(c) of thc Act and to state whether particular matters have come to my attention. Basis of Independent Examiner's Ststement My examination is carried out in accordance with Regulation I l of the 2006 Accounts Regulations. An examination includes a review of the a¢counting records kept by the Charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or dÉsclosllres in the accounts and seeks explanations from the Trustees concerning such matters. The procedures undertaken do not provid¢ all the evidence that would be required in an audiL and consequently, I do not eXpsS an audit opinion on th¢ view given bv the Accounts. Independent Examlner's Ststement In the Course of rny examination, no rnatter has come to my attention: l. Which gives me reasonable cause to IlieVe that, in any material r¢specL th¢ requirements: to keep accounting records in accordance with Section 44(IKa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts ivhich accord with the accounting records and Comply with Regiilation 9 of the 2006 A¢counts Regulalions. have not been meL or 2. to ivhich, in my opinion. attention should be drawn in order to enable a proper undersLgnding of the accounts to be reached. James Hair & Co 59 Bonnygate CUPAR Fife KYI54BY Date: fvk£y loL£
AGE CONCERN CUPAR (scio)_ scorrisH CHARITY NO.: SC009599 RECEIPTS AND PAYMENTS ACCOUNT OR THE Unrestricted Restricted Total Funds Funds Funds ?025 2025 2025 Total Funds 2024 Notes Recei Granl and donations Fundraising receipts Receipts from charitable aclivities 97,639.01 14,500.00 112,139.01 81.903.03 7,576.80 42,542.38 50,119.18 13,955.50 31,648.44 31,648.44 31,740.55 Total receipts 136,864.25 57,042.38 I93,6.63 127,599.68 Cost of Charit&ble Activities.. Wages, salaries and National Insurance Centre Manager Administration Manager Catering staff Minibus drivers 29.036.48 16.512.67 19.852.3.S ?6,627.06 29,036.48 16,512.67 19,852.35 26,627.06 28.733.96 14.240.15 17,095.07 26.534.47 91028.56 92,028.56 86,603.65 Food and provisioTJS Minibus ¢xp¢nses Heating and lighting Insurance EquiprnenÉ? repaiTS and maintenance Building. repairs and maintenance IT expenses Telephone and inlemet CleaniTJg maierials Stationery, postages and advertising Gifts and gratutties Christmas and social outlays Payroll administration charges Fundraising expenses Miscellaneous expenses Governance costs: Independent examiner's fee 11,841.16 6,516.31 10,093.39 1.979.32 1,478.65 3.793.92 1.178.88 1,591.79 1,601.87 650.91 882.51 54.52 601.97 12225.16 9,562.11 9,416.47 2,142.43 655.65 253.80 6,770.11 10,093.39 1,979.32 1,478.65 3,793.92 1,178.88 1,591.79 1,601.87 650.91 882.51 54.5? 601.97 1,430.64 386.31 750.98 1.243.70 1,991.97 442.68 351.41 353.21 601.97 1,430.64 386.31 991.98 1.440.00 1,440.00 2,040.00 136,120.07 1,684.44 137,804.51 129.795.77 Purchase of fixed assets 951.99 28,740.00 29,691.99 329.IX) Total payments 137,072.06 30,424.44 167,496.50 130,124.77 (207.81) 26,617.94 26,410.13 (2,525.09)
AGE CONCERN CUPAR (SCIO)- SCOTTISH CHAIUTY NO.: SC009599 STATEMF.NT OF BALANCES Unreslricted Restricted Funds Funds 2025 2025 Total Funds 2025 Totsl Funds 20?4 Bank of Scotland Tr¢asureT'S Account No.: 00112154 Bus Fund Account No.: 00111131 Petty Cash 27,048.23 5,389.78 1,286.68 27,048.23 34,686.87 16,184.99 9,156.41 1,286.68 3.201.71 10,795.21 33,724.69 10,795.21 44,519.90 47.044.99 Surplus1(deficit) for the year (207.81) 26.617.94 26,410.13 (2,525.09) 33.516.88 37,413.15 70.930.03 44.519. in alances Bank of Scoiland Treasurer's Account No.: 00112134 Bus Fund Account No.: 00111131 Petty Cash 30.448.82 7,958.20 38,407.02 29,454.95 29,454.95 3,068.06 27,048.23 16,184.99 1,286.68 3,068.06 33.SI6.88 37,413.15 70,930.03 44,519. 2025 2024 Heritable Property.. Provost Wynd. Cupar, Fif¢ Minibuses Fixtures, fitlings and equipment Gifted by Cupar Baplisl Church 1975 at purchase cost at purchase cost 85,000.00 85,OLx).j 62,180,00 41.440.¢Y) 19,071,83 18,119.84 166.251.83 144,559.84 iabili Independent Examiner's Fee Fuel Food Gas Electricity Income from Fife Council received in advancc Income from Fife Voluntary Action r¢c¢iv¢d in advan¢e 1,500.00 119.46 282.21 541.58 ,130.00 17,807.51 14,500.00 1,200.Th) 80.63 226.95 887.65 1.140.(K) 35,880.76 3,535,23 The noles on pages 7 to 8 forn) an integral part of these accounts. Approved by the trnstees on XsIcilLj and signed on their behalf by..
AGE CONCERN CUPAR (scio) - scorfisH CHARtTY NO.: SC(K)9599 NOTES TO THE ACCOUNTS ED Basis of accounting The.se accounts have been prepared on the Receipts and Payments basis in accordanc¢ with ihe Charities and Trusiee Invesmient (Scorland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (am¢nded). Nature and purpose of ndS Unrestricted funds are those that may be used at the discretion of the tnistees in furtheTance of the objects of the Charity. Restricted ndth may only be used for specific purposes. Kestrictions arise when specified by the donor or when funds are Taised for specific purpose8. Unrestricied Restricied Total Funds Funds Fun(is 2025 2025 2025 Totsl Funds 2024 Grants and donp.lions Fife Council Giant Bus Service OFK"rators Grant Fife Voluntary Action Age Concern Scotland Donation5 87.640.91 2248.85 87,640.91 2.248.85 14.500.00 68,464.12 14,500.00 S.(KI 12.939.51 7.749.25 7.749.25 97.639.01 14,500.00 112,139.01 81.903.63 During the year one quarteT income frotn Fif¢ Council Grant was received in advance, amouiiting to £17,807.51. Fundrnising r¢¢¢ipts Bonus ball Hall donations Coffee mornings and fillidraising New bus fundraising Fixed asset disposal 320.00 5,180.00 1.836.80 320.00 5,180.00 1,836.80 42.542.38 42.542.38 240.00 414. 2.605. 141.29 10.795.21 240.00 7.576.80 42,542.38 50,119.18 13,955.50 K¢c¢ipts from charitable activities Transport donations Lunches Teas 5,656.50 24,919.lJ) 1.072.94 5,656.50 6,572.50 24,919.00 24,000.10 1,072.94 1,167.95 31.648.44 31,648.44 31.740.55
AGE CONCERN CUPAR (SCIO)_ Sco]sH CHARITYNO.: SC009599 NOTES TO THF. ACCOUNTS Unrestricted Rcstricted Funds Funds 2025 2025 Total FuT]ds 20?5 Total Funds 2024 Mini bus expenses Repairs and servicing Diesel Road tax Insurance Sundry 1,133.09 4,311.58 224.55 817.09 30.00 1,133.09 4,311.58 389.55 890.89 45.00 2,675.58 4,747.48 215.00 1,579.55 344.50 165.00 73.80 15.00 6,516.31 253.80 6.770.11 9,562.11 Purchase of fixed assets PhotOLopier Computer PA System Minibus 329.00 801.99 150.(KI 801.99 150.00 28,740.00 28,740.00 951.99 28,740.00 29,691.99 329.00 Reserves Opening Income Expenditure Trdll5fer Closing Restricted reserves New minibus fundraising Minibus runningF costs Fif¢ Voluntary Grant 10.795.21 42,542,38 (30,170.64) (23,166.95) (253.80) 23,166.95 22,913.15 14.51KI.00 14,500.00 10.795.21 57,042.38 (30,424.44) 37,413.15 Unrestricted reserves Designated reserves 2,942.69 136,864.25 (137,072.06) 30,782.00 ,527.00 4.261.88 (1,527.00) 29.255.(K) 33.724.69 136,864.25 (137,072.06) 33.516.88 Toial reserves 44,519.90 193,906.63 (167,496.50) 70,9)0.03 PuOse5 of Restricted Funds '.iew minibus fundraising- Fundraising income received towards the c05t of a new minioiis Minibus running costs- Cost associated with running the new minibus Fife Voluntary Action - Communities Mentsl Health and Wellbeing Fun- Grant income received for the costs of a neiv member of staff 'Activities Coordinator, and slarted working for the charity after the year end. Purposes of Designated Funds Redundancy fund - Provision of lik¢ly redundancy cosls'should Age Conc¢rn CupaT n¢ed to ¢los¢ dovm in future Transactions with Trustccs No Trustee Ye1Ved any Temuneration or Jeimburs¢ment of SeS during the year.