OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Care For Carers

2025-03-31-accounts

Care for Carers

Report and Accounts for the year ended

31 March 2025

TN Care for Carers Supporting those who care for others

Charity Number: SC 013450

Care for Carers Report and Accounts For the year ended 31 March 2025

Contents Pages
Reference & Administrative Information 2
Report ofthe Management Committee 3-8
Independent Auditor’s Report 9-11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flows Statement 14
Notestotheaccounts 15-22

ol

Care for Carers

Reference & Administrative Information

Principal Address: Care for Carers St Margaret’s House Room 4.25 151 London Road Edinburgh EH7 6AE

Website www.care4carers.org.uk

Scottish Charity reference: SC 013450

Members of the Management Committee

Chairperson Treasurer Secretary (retired in year) (joined March 2025) (joined February 2025) (joined December 2024)

Monitoring Officer P| Edinburgh Health & Social Care Partnership Staff CEO

Carer Support & Development Worker Carer Support & Development Worker Carer Support & Development Worker Carer Support & Development Worker Carer Support Worker Short Breaks Planning & Development Manager Short Breaks Planning & Development Manager Carer Support Worker Short Breaks Co-ordinator Senior Administrator Team Administrator

Independent Auditor

Haines Watt Scotland Audit LLP

Chartered Accountants and Statutory Auditor Q Court 3 Quality Street Edinburgh EH4 5BP Care for Carers

ae

Report of the Management Committee For the Year Ended 31 March 2025

The members of the Management Committee are pleased to present their report and the accounts for the year ended 31 March 2025.

Care for Carers — A Brief Profile.

Care for Carers is a Voluntary Organisation working for carers in Edinburgh since 1989. Care for Carers provides a range of local and citywide support services to carers. Our services are open to all carers across all caring situations. Our residential short break services are open to carers from across Scotland.

Mission Statement.

Our mission statement is simply: ‘Supporting those who care for others’.

Structure, Governance and Management

Care for Carers was incorporated as a Scottish Charitable Incorporated Organisation (SCIO) on 15 June 2012 as a result of a Change to SCIO application by Care For Carers SC013450 which was an Unincorporated Association registered as charity since 25 April 1990. The affairs of Care for Carers are conducted by the members of the Management Committee, who are the trustees of the charity. Other reference and administrative information, including the names of members of the Management Committee, is shown on page 2.

Overview of the Year

Since April 2024 our work has continued to grow and develop. We have learnt from the opportunities that online learning can bring to carers services and we have retained a portion of our Still Caring programme to offer online events and workshops. As a team we have moved to a hybrid working model, enabling staff to work more flexibly between home and office. We have invested in a hybrid meeting space, meaning we can give carers a choice of joining in with some events and activities online or in person or a mixture of both as required.

CEC Edinburgh Health & Social Care Partnership Carers contract funding in relation to Short Breaks and Carers Support funded by the Carers Act Scotland funding stream from Scottish Government continues to enable us to secure our service delivery. We have been successful in levering in additional funding against this to provide more hours across the teams to cope with the everincreasing number of carers. We are responding to the increase in complexity of cases and demands for services we are providing.

The growth in service delivery brought with it significant administrative demands across all of our services. Our fund raising has gone to plan and we have been able to build administration roles into the team and maintain professional tech and IT support. They have proved invaluable and support the whole organisation as well as individual work streams within each team across Short Breaks and Carer Support. This year we have shifted our processes into more digital and online formats. Securing data safely and easing monitoring and reporting requirements. We have worked hard on new software and systems such as Charitylog and Outang software to capture outcome focussed evidence and look to build on this work over the following years. We have an organisational qualitative We Care Carers Survey as a member of the Carer Trust which enables us to capture rolling feedback from carers on how they rate us, our services, staff and experience of us. Our responses have exceeded expectations which is down to the staff team with the survey showing a

a'Fie

Care for Carers

Report of the Management Committee

(continued)

Overview of the Year (continued)

92% satisfaction rating with carers feeling understood and a rating of 98% for being highly recommended by carers.

Our support from Creative Breaks, Science and Astronomy linked funding also continued to ensure that remote rural breaks and Astronomy programmes have been able to continue. Our grant funding via the Edinburgh Integrated Joint Board was discontinued during the year with the council implementing a Resilience Fund to ensure 3rd sector groups retained their core costs via grants. This secured the same level of council grant funding which we have levered against to deliver information, newsletters and online and face to face short break options. Demand for these services has been high with carers seeking out supported short breaks and more one to one emotional support as well as support in relation to the cost of living and utility crisis. Being members of the Carer Trust has meant we can access microgrants for carers experiencing cost of living impacts and this work has grown over the year as needs increased. We have exceeded our target numbers across our funding streams.

Over the year we have worked on service tests of change through the Promoting Variety programme and the Social isolation and Loneliness Fund Time for Us project. This is a co-design project working with carers and cared for people to develop and deliver a programme of short breaks that enable them to safely come away together with a mixed group of peers.

Referral pathways have changed with an increase in referrals from social work and hospital discharge teams and self-referrals. This has placed high demands on the Carer Support Team who are now often working with complex carer caseloads. There is a reduction in GP and Primary Care pathway referrals. However because our Carers Newsletters continue to go out regularly, contacts on our websites and word of mouth from carers we have seen another increase of around 20% in our membership over the year. Our membership list is currently at 2,178 carers. On top of this there have been over 8,000 enquiries coming into the office over this past year.

We are part of Shared Care Scotland’s Respitality model and Carefree breaks. we have supported over 90 people this year with more flexible short break opportunities through these services. This includes breaks for the carer and the cared for person together.

We have been successful over the past year with funding bids to the Creative Breaks Fund, and statutory partners listed above. We have also been supported by a range of trust funds to enable our services to be maintained and developed for the future. We are extremely grateful to these small trust fund donations and grants which allow us to provide additional capacity on services and to develop the organisation in a flexible and responsive manner. Many are anonymous but we would like to acknowledge the Hufstetler Foundation, David Family Foundation and Cash4Clubs for their support over the year.

Members of the Management Committee have been working on areas such as updating policies, maintaining data information and financial processes. This year we have brought in more Microsoft Forms and QR codes for information, evaluation and recording purposes. Remembering that carers have told us they want their information accessible and in a variety of formats. Working with Charitylog with admin support has made a huge difference to the organisation. We are working hard to ensure that the Case Record Management systemis fit for purpose and working hard for us. | am very grateful to the trustees on the board who can support us to manage not only these fundamental transitions and to help us to implement them as well. The support of the whole board membership is invaluable to us and as volunteers they continue to work hard for our growing organisation.

wl

Care for Carers

Report of the Management Committee (continued)

Overview of the Year (continued)

Over this year Care for Carers has:

==> picture [431 x 264] intentionally omitted <==

----- Start of picture text -----
||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||Dealt|with|over 8,400|individual|contacts|and|enquiries|from|carers| ||Dealt|with|over|190|new|carer|support|work|referrals| ||Supported|carers|with|funding|and|hardship|applications|and|referrals,|carers|received|over| |£20,000|in|Carer Trust|Grants,|Edinburgh|Health|Forum|and|PKAVS|carer|grants|through|us|and| |many|more|carers|were|signposted|to|other|partners|for|additional|grant|funding|support|streams| |across|the|city.| ||Increased|our|membership|number to|over|2,178|carers| ||755|carers|have|been|provided|with|a|range|of online|and|face|to|face|events|and|activities|such| |as|Art &|Crafts,|Photography,|Cooking,|Creative|Writing,|Science|events,|Christmas|events,| |Sculpture,|Astronomy,|Theatre,|Galleries|and|trips|and|Big|Days|Out|events,|carers|(many|cared| |for|people|also|join|in|online|with|the|family|carer),|Provision|ranged|from|day,|evening,|weekend| |events,|some were|one|off and|some were|course|or workshop|based.| ||A|number|of events|were|open|to|the|carer|and|the|cared|for person|to|come|along|together and| |261|cared|for people|took|part|with|the|carer.|This|included|Theatre|events,|Christmas|Light| |events|and|Open|Day|events.| ||Stepping|Out®|has|expanded|with|us|providing|and|delivering|residential|breaks|across|the| |whole|year.|Over the|year we|had|given|212|carers|a|residential|break|away from|their|caring| |situation.|These|breaks|varied|from|1|nights|to|5|nights|away|and|from|city|based|to|remote|rural| |breaks|in|locations|across|Scotland.| ||Respitality|and|Carefree|breaks|have|been|provided|to|over 90|carers,|offering|short|breaks|to|a| |7-night|break.| |*|9|organised|Walks|took|place|over|the|year with|52|carers|on|the|Walking|Group|list,|typically|12| |carers|take|part|in|each|walk.|

----- End of picture text -----

| would like to finish this overview with thanks to all the people and organisations who have given us support this year. It has never been more needed. To the funders and commissioners who have supported us to continue to maintain vital services but also to be creative and enable us to expand and develop our provision and our organisation. To all of the staff team, volunteers and trustees who have supported carers, staff and each other and to ensure that Care for Carers continues to be one of the organisations rated by carers as having supported them throughout these challenging times.

==> picture [101 x 24] intentionally omitted <==

----- Start of picture text -----
SC
CEO
----- End of picture text -----

-5-

Care for Carers

Report of the Management Committee (continued)

Strategic Planning.

Care for Carers remains a member of Edinburgh Carers Strategic Partnership Group and related subgroups. As members of the Carer Trust, we are part of the Network Managers meetings and take part in Scottish Parliament — Cross Party Carers Policy meetings. A Third Sector Reference Group has been established over the year to ensure the voice of the 3rd Sector is part of statutory planning. We are members of this group.

Edinburgh Carer Network.

We continue to be members of this partnership which works with staff from across all sectors to promote services and activities for carers across Edinburgh. The group will work to promote, increase and develop services for carers in the city and will link to the current Edinburgh Joint Carers Strategy. All members of the Edinburgh Carer Network are stakeholder members for these strategic planning structures within the city.

Still Caring Programme

The response to our quarterly seasonal Still Caring event programmes has proved so popular over the past year that we have continued to develop the range of offers provided through the service. As well as ensuring quarterly programmes go out with new offers included. Carers tell us that they find the programme exciting and it brings something new to them. Many carers enjoy the online option for events, and this is something that we will continue to provide. We will develop Hybrid working options so that carers can have the choice of being in the group face to face or join online as needed.

The range of activities and events offered online has included;

Carers Newsletter.

Our Carers Newsletter has always been an important connection between us and the carers we work for, but it has continued to be needed over the past year, and carers have told us how important it has been for them to keep informed. The level of information needing to go out and the increase in our service delivery and programmes means that we have continued to provide a monthly Carer Newsletter, with an occasional additional information mail out. Many carers opt for email and a hard copy of the newsletter.

Carers have told us how much this mattered to them, knowing that an up-to-date newsletter would arrive by post and or email regularly with all our contact information for staff included so carers knew how to get in touch with any member of the team. The Carer Newsletters continue to go out with a number of attachments and information from service providers across the city. All of our programmes, events and activities also go out via our Newsletter mail shots. 50% of the carers on our list request a hard copy of the newsletter as well as an email version.

abs

Care for Carers

Report of the Management Committee (continued)

Face to face events and activities are the most popular. Over this year we have used additional funding to add a Big Days Out programme, this allows carers to come away for the whole day to spend time focused on a subject or theme and to be able to socialise and share time with other carers. Some Big Days Out events will be open to the carer and the cared for person to get a break together. The demand for these has been overwhelming, showing the need for people to come away together. Some of the outside events on offer this year included:

Staff Training.

This year staff took part in training on Safeguarding Adults, Charitylog KPI Reporting, OutNav, Evaluation and monitoring, ASSIST Suicide Prevention training, First Aid and Moving into Management, GDPR, Employment Law including HR Management Compliance were also undertaken. Care for Carers has been part of the EPIC NHS Lothian Carer Champion training programme this year. This training targets professionals within the NHS to update their knowledge on carers and carer’s issues.

Management Committee.

As a carer-led organisation Care for Carers could not function without the dedicated individuals who make up the board of trustees and run the management committee. They support and enable the role of the CEO. The carers on the committee make decisions about work to be carried out and how they see the organisation and services developing. New members are always welcomed.

otf a

Care for Carers Report of the Management Committee (continued)

Financial Review

Total income for the year was £570,236, with expenditure of £625,561 giving a net decrease in funds of £55,325 comprising a decrease of £65,482 in restricted funds and an increase of £10,157 in unrestricted funds. Details of income and expenditure are shown in the statement of financial activities on page 12 and the accompanying notes to the accounts.

The main source of income is from grants which totalled £391,403 and are itemised in note 2 on page 17. We were also successful in raising £173,786 from Trusts (2024 — £120,851). Expenditure decreased by 8.4% reflecting lower activity cost. Cost details are included in notes 4 to 10.

Restricted funds of £65,482 brought forward from 2024 were all utilised in 2025; details are shown in note 14. The fixed asset fund, representing the value of the fixed assets, is £6,540 and the unrestricted general fund, which represents the free reserves of the charity stands at £231,687 which is an increase of £14,072 in the year.

Reserves

The free reserves of the charity are represented by the balance of £231,687 on the general fund. The trustees have concluded that the most appropriate level of reserves is 6 months of operating expenditure. The current balance roughly equates to 4.4 months (previous year — 3.82 months).

Auditor

It is the trustees’ assessment that all necessary steps have been taken to ensure that the auditor has been made aware of all relevant audit information and as such there is no relevant audit information which the auditor has not been made aware of,

There have been no events subsequent to the yearend that require adjustment to the year results or disclosure to aid understanding.

Signed on behalf of the Management Committee

Chairperson

==> picture [185 x 67] intentionally omitted <==

----- Start of picture text -----
Member ofthe- Committee
----- End of picture text -----

==> picture [24 x 67] intentionally omitted <==

----- Start of picture text -----
Date:
----- End of picture text -----

-8-

INDEPENDENT AUDITORS REPORT TO THE MEMBERS AND TRUSTEES OF CARE FOR CARERS

Opinion

We have audited the financial statements of Care For Carers for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

=i Qs

INDEPENDENT AUDITORS REPORT TO THE MEMBERS AND TRUSTEES OF CARE FOR CARERS

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Report of the Management Committee set out on page 3, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities outlined above to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the charity and its sector, we identified that specific risks may arise from non-compliance with laws and regulations regarding protection of vulnerable adults, health and safety, employment law, and charity law. We performed specific procedures on these areas as follows:

40s

INDEPENDENT AUDITORS REPORT TO THE MEMBERS AND TRUSTEES OF CARE FOR CARERS

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frce.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

GE s<nicr Statutory Auditor)

For and on behalf of Haines Watts Scotland Audit LLP, Statutory Auditors, Q Court, 3 Quality Street, Edinburgh, EH4 5BP

Haines Watts Scotland Audit LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

44

Care for Carers

Statement of Financial Activities (including Income & Expenditure Account)

For the Year Ended 31 March 2025

Unrestricted Restricted Total Total
Funds Funds 2025 2024
Income: Note £ £ £ £
Grants 2 - 391,403 391,403 583,036
Donations & fundraising 3 32,619 141,687 174,306 120,890
Investment income: bank interest 4,527 4,527 3,405
Total income 37,146 533,090 570,236 707,331
Expenditure:
Fundraising costs 21,730 - 21,730 21,600
Staffcosts 4 - 310,414 310,414 304,888
Carergrants - 21,999 21,999 14,153
Project costs, events & activities 6 - 203,037 203,037 259,436
Otherdirect costs 7 - 8,833 8,833 11,968
Property costs 8 - 15,053 15,053 13,832
Office costs 9 - 12,636 12,636 12,962
Other administrative expenditure 10 5,259 26,600 31,859 44,251
Total Expenditure 26,989 598,572 625,561 683,090
Net Income/(Expenditure)foryear 10,157 (65,482) (55,325) 24,241
Net transfers - - “ -
Netmovement infunds 10,157 (65,482) (55,325) 24,241
Funds broughtforward 228,070 65,482 293,552 269,311
Fundscarriedforward 238,227 0 238,227 293,552

All incoming resources and resources expended are derived from continuing activities. The Charity has no recognised gains or losses other than those included in the Statement of Financial Activities above.

The comparative figures are analysed by class in note 15 to the financial statements.

The notes on pages 15 to 22 form part of these financial statements.

= 42s

Care for Carers

Balance Sheet at 31 March 2025

Note 2025 2024
Fixed Assets £ £
Tangible assets 11 6,540 10,455
Current Assets
Debtors 12 18,195 15,292
Cash at bank and in hand 228,773 288,235
246,968 303,527
Creditors
Amounts falling due within one year 13 15,281 20,430
Net Current Assets 231,687 283,097
NetAssets 238,227 293,552
Funds:
Restricted funds 14 0 65,482
Unrestricted general fund 14 238,227 228,070
TotalFunds 238,227 293,552

The accounts have been prepared in accordance with the Charities SORP (FRS 102).

The accounts on pages 12 to 22 were approved by the Management Committee on and are signed on their behalf by:

Chairperson

Member of Management Committee

Date:

The notes on pages 15 to 22 form part of these financial statements.

sa i

Care for Carers

Statement of Cash Flows Year Ended 31 March 2025

==> picture [367 x 286] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash|flows|from|operating|activities:| |Net income|/|(expenditure)|for year|(55,325)|24,241| |Adjustments|for:| |Depreciation|charges|5,259|4,921| |Decrease/|(increase)|in|debtors|(2,903)|1,079| |(Decrease)|/|increase|in|creditors|(5,149)|(170,315)| |Net cash|provided|used|in|/|by|operating|activities|(58,118)|(140,074)| |Cash|flows|from|investing|activities:| |Purchase|of tangible|fixed|assets|(1,344)|(4,287)| |Net cash|provided|by|investing|activities|(1,344)|(4,287)| |Changes|in|cash|and|cash|equivalents|in|the|year|(59,462)|(144,361)| |Cash|and|cash|equivalents|at|the|beginning|of|the|year|288,235|432,596| |Cash|and|cash|equivalents|at|the|end|of the|year|228,773|288,235|

----- End of picture text -----

aff

Care for Carers

Notes to the Financial Statements

For the year ended 31 March 2025

  1. Accounting Policies

Basis of Accounting

The financial statements of the charity, which constitutes a public benefit entity as defined by FRS102, have been prepared on the historical cost basis and in accordance with the requirements of the Charities SORP (FRS 102): ‘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 (FRS102) (effective 1 January 2015)’; and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The charity has applied the alternative structure allowed by paragraph 4.22 of the Charities SORP and has not reported on an activity basis.

Going Concern Basis

The financial statements have been prepared on a going concern basis. The Trustees have assessed the charity's ability to continue as a going concern and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial

Income

Generally income is recognised and included in the accounts when the charity has entitlement to the funds, any performance or other conditions attaching to the income have been met, the income has been received or receipt is considered probable and the amount can be measured reliably.

Income from annual grants is recognised in the period to which the grant relates. Any grants received in advance or arrears are included as deferred or accrued income as relevant. Any grants or donations received for performance in a future financial period are also included in deferred income.

Income from other grants and donations is recognised on receipt. Where a grant or donation is received for a specific purpose, it is included in restricted income and any unexpended portion carried forward as a restricted fund.

Expenditure

All expenditure is accounted for on an accruals basis and when there is a legal or constructive obligation to make a payment to a third party.

Pension costs

The charity contributes to the NEST pension scheme. Contributions are charged to expenditure as they become payable.

(accounting policies continued on next page)

-15-

Care for Carers

Notes to the Financial Statements For the year ended 31 March 2025

  1. Accounting Policies (continued)

Tangible Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is calculated to write off the cost of each asset over its estimated useful life and is charged at 25% of cost per annum for equipment and fittings.

Generally assets with a cost or valuation less than £100 are not capitalised.

Taxation

Care for Carers is a recognised charitable body and is exempt from corporation tax on its charitable activity. It is not registered for VAT and expenditure includes VAT where appropriate.

Debtors

Trade and other debtors are recognised at the settlement amount due less any impairment. Prepayments relate to amounts paid in advance for expenditure attributable to future financial periods. Accrued income relates to income due for the current year, which had not been billed or received at the year-end.

Creditors

Creditors are recognised, at settlement amount, where the charity has a present obligation resulting from a past event, which is likely to result in the transfer of funds to a third party, and the amount due can be measured or estimated reliably.

Other basic financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently at their settlement value.

Funds

Unrestricted funds can be used in accordance with any of the charitable objects at the discretion of the trustees.

Designated funds are set aside for particular purposes by the trustees. These include a fixed asset fund, which is equivalent to the net book value of tangible fixed assets.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Accounting estimates

The trustees do not consider that there are any areas of the financial statements where significant judgements are being carried out.

= 16

Care for Carers

Notes to the Accounts

For the Year Ended 31 March 2025

2. Grants Unrestricted Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Edinburgh Integrated Joint Board - 66,968 66,968 74,408
Edin Council Carer SupportTeam (Lot 5) - 60,949 60,949 60,127
Edinburgh Council Short Breaks (Lot 3) - 134,255 134,255 318,133
Edinburgh City Council One City Trust for residentials - - - 3,250
Impact Funding Partners Social Isolation & Loneliness - 22,532 22,532 12,741
People's Post Code Trust for salaries - - - 10,000
Walter ScottCT for residentials . - - 4,000
DWF Foundation for residentials - - - 2,484
EVOC Promoting Variety - - - 47,076
EVOC CMH&WB Grant . 12,000 12,000 2,060
Bank ofScotland Foundation for salary costs - 11,338 11,338 11,338
Shared Care Scotland - 23,936 23,936 -
Carer grants -Time forme - 8,000 8,000 23,266
Carer grants - 19,041 19,041 14,153
LotteryAwards for All towards mailing costs - 19,903 19,903 -
RAS 200 - 75 75 -
Other grants - 12,406 12,406 ”
Total grants . 391,403 391,403 583,036
3. Donations & fundraising Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Trusts 32,099 141,687 173,786 120,851
Individual donations & other 520 520 39
32,619 141,687 174,306 120,890
4. Staff costs: £ £
Gross salaries 283,151 276,747
Working from home allowance 565 1,508
Employer's NIC 23,557 23,258
EmploymentAllowance (5,000) (5,000)
Employer's pension 8,141 7,797
Recruitment & PVG - 578
Total staff costs 310,414 304,888
The average number ofemployees on a head count basis 13 13
Noemployeereceivedemolumentsofmorethan£60,000 inthecurrentorprevious year.

-1{7'-

Care for Carers

Notes to the Accounts (continued)

5. Trustees remuneration

No emoluments were paid to members of the management committee during the year, nor in the previous year. No travel expenses were reimbursed in either year.

6. Project costs, events & activities 2025 2024
£ £
Tutors & workers 21,601 25,382
Venue costs 43,616 33,341
Events & outings 74,857 123,181
Catering supplies 24,431 29,609
Travel 20,104 16,102
Mailings 18,428 31,821
203,037 259,436
7. Other direct costs
Staff training & conferences 1,945 3,834
Stafftravel 1,615 1,720
Subscriptions 5,273 6,414
8,833 11,968
8. Property costs
Rent 13,333 10,973
Property maintenance - 1,261
Insurance 1,720 1,598
15,053 13,832
9. Office costs
Stationery & supplies 2,129 3,221
Photocopying 1,822 -
Post 1,228 2,344
Phone 7,457 7,397
12,636 12,962
10.Other Other administrative expenditure
Audit 1,600 8,000
Accountancy 1,500 700
IT systems & Website services and support 16,083 21,525
Payroll services 1,182 1,144
Other professional fees 6,047 7,837
Depreciation 5,259 4,921
Bank charges 188 124
31,859 44,251

-18-

Care for Carers

Notes to the Accounts (continued)

11. Tangible Fixed Assets Office
equipment
Cost £
At1 April 2024 22,493
Additions in year 1,344
(Less) disposals
At 31 March 2025 23,837
Depreciation
At1 April 2024 12,038
Charge for period 5,259
(Less) disposals
At 31 March 2025 17,297
NetBook Value
At 31 March 2025 6,540
At 31 March 2024 10,455
12. Debtors 2025 2024
£ £
Equals 1,771
Prepayments 16,424 15,292
18,195 15,292
13. Creditors £ £
Tax& social security 4,777 6,204
Accruals 10,504 14,226
15,281 20,430
Movement in deferred income
Opening balance at 1 April 184,500
Amount released to income in year (184,500)
Amount deferred in year - -
Closingbalanceat31March - -

-19-

Care for Carers

Notes to the Accounts (continued)

14. Movement on Funds

At Incoming Outgoing At
1/4/24 Resources Resources Transfers 31/3/25
£ £ £ £ £
Restricted funds:
Edinburgh Integrated Joint Board - 66,968 (66,968) - -
City of Edinburgh Council:
Carer SupportTeam (Lot 5) - 60,949 (60,949) . -
Short Breaks (Lot 3) - 134,255 (134,255) - -
Impact Funding Partners Social
for Isolation & Loneliness - 22,532 (22,532) - -
EVOCCMH&WB Grant - 12,000 (12,000) - -
Bank ofScotland Foundation - 11,338 (11,338) - .
Shared Care Scotland: Creative Breaks 19,386 23,936 (43,322) - -
RoyalAstronomical Society(RAS 200) - 75 (75) - -
LotteryFund -Awards ForAll - 19,903 (19,903) - -
Science andTechnololgy Facilties Council -Astronomy - 6,806 (6,806) - -
Sported Grant - 2,000 (2,000) - -
NOTSPECIFIED - 600 (600) - -
Carer grants 1,200 19,041 (20,241) - -
Carer grants -Time forme - 8,000 (8,000) - -
David Family Foundation - 2,000 (2,000) - -
Hufstetler Foundation - 1,000 (1,000) - -
OtherTrust grants
for Drive-in 1,000 - (1,000) . -
forPPE 2,000 - (2,000) - -
forsalaries - 22,863 (22,863) - -
forcarers ITequip& support 1,000 - (1,000) - -
fortherapy 9,600 24,150 (33,750) - -
for trips& residentials 31,296 94,674 (125,970) - -
Total restricted 65,482 533,090 (598,572) - -
Unrestricted funds:
General fund 217,615 37,146 (21,730) (1,344) 231,687
Fixed assetfund (a) 10,455 - (5,259) 1,344 6,540
Total unrestricted 228,070 37,146 (26,989) - 238,227
Totalfunds 293,552 570,236 (625,561) - 238,227

(a) The fixed asset fund represents the net book value of fixed assets. Depreciation for each period is charged to the fund and the cost of assets purchased is transferred in.

=B0'<

Care for Carers

Notes to the Accounts (continued)

Analysis of Net Assets Between Funds

==> picture [382 x 134] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Restricted|Unrestricted|Funds|Total| |Funds|Fixed|General|Funds| |Assets| |£|£|£|£| |Tangible|Fixed|Assets|-|6,540|-|6,540| |Debtors|-|-|18,195|18,195| |Cash|at|bank &|in|hand|°|-|228,773|228,773| |(Less)|Creditors|-|-|(15,281)|(15,281)| |Net Assets|at|31|March|2025|-|6,540|231,687|238,227|

----- End of picture text -----

  1. Statement of Financial Activities - Comparative figures by class for the year ended 31 March 2024

The following provides an analysis by class of the comparative figures in the SOFA as required by paragraph 4.2 of the Statement of Recommended Practice for Charities.

==> picture [382 x 355] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total| |Funds|Funds|2024| |Income:|£|£|£| |Grants|-|583,036|583,036| |Donations|&|fundraising|45,589|75,301|120,890| |Investment|income:|bank|interest|3,405|-|3,405| |Total|income|48,994|658,337|707,331| |Expenditure:| |Fundraising|costs|21,600|-|21,600| |Staff costs|-|304,888|304,888| |Carer Trust|grants|-|14,153|14,153| |Project|costs,|events|&|activities|-|259,436|259,436| |Other|direct|costs|-|11,968|11,968| |Property|costs|-|13,832|13,832| |Office|costs|-|12,962|12,962| |Other administrative|expenditure|4,921|39,330|44,251| |Total|Expenditure|26,521|656,569|683,090| |Net|income|/|(expenditure)|for year|22,473|1,768|24,241| |Net transfers|969|(969)|-| |Net movement|in|funds|23,442|799|24,241| |Funds|brought forward|204,628|64,683|269,311| |Funds|carried forward|228,070|65,482|293,552|

----- End of picture text -----

-21-

Care for Carers

Notes to the Accounts (continued)

16 Analysis of Net Assets Between Funds- prior year

==> picture [373 x 131] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Restricted|Unrestricted|Funds|Total| |Funds|Fixed|General|Funds| |Assets|2024| |£|£:|£|£| |Tangible|Fixed|Assets|-|10,455|-|10,455| |Debtors|15,292|-|-|15,292| |Cash|at|bank|&|in|hand|70,620|-|217,615|288,235| |(Less)|Creditors|(20,430)|-|-|(20,430)| |Net Assets|at|31|March|2023|65,482|10,455|217,615|293,552|

----- End of picture text -----

-22-