ABERDEEN CARE & REPAIR GROUP Report and Financial Statements for the year ended 311t March 2025 Registered Charity SC015306
Aberdeen Care & Repair Group Report and flnanclal ststements for the year ended 31$t March 2025 Page Committee members and advipjors Report ofthe management committee Independent examinerfs report Statement of financial activities Balance sheet 10 Notes to the financial statements 11-13
Aberdeen Care & Repair Group Commlttee of Management Nominated by.. Independent member Independent member Castlehill Housing Assoclatlon Ltd Castlehill Housing Association Ltd Independent member CHA Committee member Aberdeen City Council Aberdeen City Council Aberdeen City Council Aberdeen City Council Elected Member Aberdeen City Council Health & Social Care Partnership Health & Soclal Care Partnership Bon Accord Care Prlncipal Address 4 Carden Place Aberdeen AB10 1UT Project manager in charge of day-to-day activities: Karen Milne ner AAB Audit & Accountancy Limited Kingshill View Prime Four Business Park Ab8rdeen AB15 8PU Bankers Virgin Money Principal Branch Queens Cross Aberdeen AB15 4XU Managing Agents Castlehlll Houslng Association Ltd 4 Carden Place Aberdeen AB10 1UT
Aberdeen Care & Repair Group Report of the management committee for tho year ended 31¥1 March 2025 The committee of management, who are also the charily trustees, present Iheir report and the financial statements for the year ended 3151 March 2025. Prlncipal activities and objectives The objective of Aberdeen Care & Repair Group is the promotion of the welfare of the older andlor disabled persons resident in the Aberdeen City area in respect of housing and other relative matters. including promoting and running various services. The charity does not employ staff but can apply for staffing and runnlng costs for specific purposes whlch Is transferred over to the servic8 to deliver. Unrestricled funds raised by the Group can be used to provide grants to individuals lo assist them to carry out repairs, improvements and or adaptations to the home, supporting clients to stay in t1r own home. The Group Fund also purchases security, safety and dementia friendly equipment, which can be supplied and frtted free of charge to vulnerable households as a result of a Home Assessment. Committee approval is needed to allocate unrestricted funds. Staff submit a grant application for up to £1000 for individuals who meel the set criteria. The Group Fund is used as a last resort for indNiduals with staff approaching work or health related charlties for each irKlividual in the first instance. Hardship grants are also provided from unrestricted funds to assist with small repairs. Grants of up to £500 ¢xn be 8Uthorised by staff from initiative funds following our Guidance Procedure, but anything above this level requires committee approval. The Group Fund has raised funds for specific projects. and these are restricted for the sole use of that project. Funds have been raised from local companies, trusts and charities. The funds that 8re available r81ate to.. SafetylSecuritylG8rdening Energy Efficiency Support for Carerslyoung Children Gas Safe Home maintenan Fund Boiler Replacement Fu1 ESF Grant Fund Gas Boiler Fund Minor Adaptations Decoration Fund Homesafe Dementia Electrical Safety Cost of Living Fund Equipment Fund Dementia Fund The project manager is in day-to-day control of the running of the charity & has delegated authonty for operational matters. Grant making policy The guidelines for grant making were reviewed in August 2023 and comrnittee agreed to in(xease the income levels to £212 and £323 respectively. These figures were reviewed in April 2025 (1) Applic8nts should. have limited income, generally not exceeding £212 per week for a single person 8nd £323 for a couple, excluding housing costs and disability benefits. All other avenues should be explored before the case comes to committ8e be in financial hardship be over 60 years of age or be disabled or be suffering chronic ill healih.
Aberdeen Care & Repair Group Report of the management committe& for the year ended 3161 March 2025 (continued) Grant making policy (continued) have lirnited capital and generally. be owner occupiers or tenants of a private landlord (2) Priority will be given to repalrs where: _ the lack of repair will lead to a serious risk to health andlor safety. the client is likely to suffer hardship unless finanGial help is given (3) Payment will be rnade to the contractor subject to the appropriate mandate being in place. (4) The should be no other appropriate source of financial help available, but wher8 such other source can meet only part of the cosl of a repair Ih8n a grant up to the agreed maximum will be considered. Revlew of period The aim for the period under review was to ensure the principal objectives of the Group were met & lo position the Group so that the organisation was ready for the challenges to be faced in future years. when the statutory funding regime Ghanges. Some of the activities of the Group in 2024125: We approached individual trusts, organisations, and charities for donations. Each year we have cornpaniesltrust that donate annually although applications must be made. During this financial year £18,965 was raised through these sourcas for various purposes. We applied for funding to provide grants from our initl8tive funds. Companiesrrrusts indicate their preferred area of support, others make a general allocation, and funds are distributed across the various initiatives. A totsl of £19,000 was raised and spread across the various initiatives. Applications were made to 5 funders for staff revenue costs. To date we have been advised that 3 of Ihese applications were unsucsSful.' Smart Energy GB , ACVO (Mental Health and Community Fund), SSEN Cornmunity Fund. We still have to hear about applications to NHS Community Fund and Foyle Foundation. Results are expected from April to June. An application was made to the Electrical Safety Council for grant funding to provide grants to people in relation to electrical safety. £5.000 was awarded with specific criteria set by ESC. To be considered for this grant a pre-and-post survey of the electrical work has to take place. The group allocated £30,000 from the Affordable Warmth Loan Fund to charity to be used to replace central heating boilers for customers who mat the agreed critaria, The group allocated £15,000 from the AFW Loan Fund to be spread across various initiatives. Applications were made to 2 new charities this year for equipment to provide free of charge for vulnerable householders who have received an early intervention survey. A total of £6,137 was raised. An annual report for Ihe charity was produced and circulated to our supporters and shared on our website and Facebook page.
Aberdeen Care & Repair Group Report of the management committee for the year ended 31st March 2025 (continued) Review of period (continued) An application fomi for initiative grants W8s introduced this year to ensure transparency and accountability when autk)rizing grants. Using this system allows us to provide reports to the Management Committee on grant awards. These are provided at 6 monthly intervals. Over the lasl few years, the charitable fund has actively promoted and supported relevant services, particularly our energy efficiency, minor aids, decoration, support for carers and disabled chlldren, safety and security projects. Homesafe, Electrical & Gas Safety initiatives and Equipment. An application to Foundation Scolland for Gas Safety Funding was successful again this year, along with an appliGation to EleGtriGal Safety Council. Both have specific household criteria and scope of works that need to be met lo qualify for a grant with the Electric Safety Grant requiring an online survey to be completed for every grant awarded. Applications were made to 2 new charity's this year specifically for equipment. These were NHS Independent Living Fund (£3937) and Trades Widow Fund (£2200). The charity is helping more households annually. We are seeing changes with a wider group of clients identifying as being in financial hardship due to the recent cost of living increases. People are not carying out large repairslimprovements unless in relation to health and are doing temporary fixes or just ignoring the need. Requests are corning in for low-cost itemslequipment frorn people who cannot afford to purchase items to support them living independently. Quarterly reports are provided to Management Committee on level of funds and number of grant awards for monitoring purposes. The introduction of an application fomi for grants allows us to report on household type, income level and what the grant award was for, giving Commrttee member mor8 detailed information. Without the support of the organisationslcompanies list below we would be unable to d81iver these projects: Sourc• Pur osellnltlatlve FILT- Gas safe char Ga5 Safe fund Year li & 12 Health Im rovement Fund meni Transfer from CHA AFW loan fund Boller Re racernent Fund Macklnnons- Carollne Jane S encefund MlrKir Alds. Safe and Securl ,5u rt for Carers spc Safe & Sects Ttsdes Widow Fund ui rnent ElÈctrlcal Safe Councll ESC Elertrical Safe Fund The John Gordon Charitable Trust Mlnor Akls Carollne Jane S ence Trust Decoratlon/Ele£trK31 Safe Mlss Vlolet M Lessels. Trust Minor Alds The Thoma5 Primrose Trust Safe /Securlty Electrical Safety & Safety SecurTty Geor e Cromble Trust Minor Aids, &Jpport for Carers. Safety & Securlty. Electrlcal Safe . Cost of LNin Fund Transfer Irom AFW Loan Fund
Aberdeen Care & Repair Group Roport of the management committee for thè year ended 31st March 2025 (continued) Constltutlon Aberdeen Care & Repalr Group Is an unincorporated assoclatlon governed by a constitution adopted on 20th April 2012. The constltutlon was reviewed 2nd revlsed in 2024. Management and administration of the charity A committee of volunteers who receive no emoluments or expenses for their services manages Aberdeen Care & Repair Group. The day-to-day administration of the charity is carried out by the stsff of Castlehill Housing Association Ltd as part of its Care & Repair programme of activities and the value of the service provided is shown as intangible income in the Statement of Financial Activities on page 9. The other adminlstrallve costs are audit f8es and the purchase of charity publications. Thls allows for maximum benefit to go to clienls from the funds raised. The committee consists of up to 18 members, with nominations accepted from the following sources (maximum representatives allowed).. Aberdeen City Council Castlehill Housing Association Third Sector Health & Social Care Partnership Individuals nominated by other Independent organisation&lor service user 6 4 (Staff and Councillors) 3 (2 staff members & 1 committee member) New committee members are issued with the policies and procedures documentation (referred to in the risk management section) in order to acquaint th8m with Ihe day-to-day workings of the Group. Prlnclpal funding sources The principal sources are contributions by clients and charitable donats'ons frorn vocational charities & trusts. Revlew of the 2024125 flnanclal year It is acknowledged that extemal factors have changed and will continue to change the scope of the activilies of the Group - the reduction of both statutory funding and the level of funding that charities can now provide is reducing year on year. We targel funders for particular projects and invest time in completing applications, as well as researching relevant funders on a regular basis to identify relevant sources. The reduction in service provision, the cost-of-living increase and the ageing population means that there will be a greater call upon the Gharitable fund now and in the fulure. This year has shown an inGrease in Ihe number of applications for assistan. In r8sponse to these more challenging conditions, the Group has tak8n the ft>llowing action: Applications were made to exislingland or new funders in 2024125. Applications were made to 5 extemal funders for revenue costs Application fomi for Care and Repair Iniliative Grants was introduced 6 monthly reports on Grants awardedlcommitted was provided to Managemenl Committee Produced an 8nnu81 report for the ch8rity, which w8s included in the seNices 8nnu81 report Rebranded Service and Charity in line with funding chang8S. Introduced an induction pack for new committee members The charity was promoted on our digital platforms Service staff attended events prornotlng charlty and service
Aberdeen Care & Repair Group Report of the management committee for the year ended 31 St March 2025 (¢ontlnued) Risk managarnent The Group has a set of policies and procedures that are adhered to. These policies are under constant review. Future plans ComrnSttee members have declded to undertake the following work during financial year 2025126.. Increaselmaintain the level of membership of management committee Continue to apply for funding for our initiatives. Continue to apply to extemal funders for a contribution towards the security. safety and dementia friendly equipment Make applicalion to funders for project funding to enhance services Produce an annual report for the chaiity for 25126 Produce 6 monthly reports for Management Committee on grant alloGalion ststistics Promote the work and assistance the charity provides to a wlder audience Review the Guidan for grant allocation by Committee Members Increase the promotion of the charity and service on digital platfonns Reserves The balance of unrestricted reserves as at 31" March 2025 was £11,666, The committee believes that a level of reseNes equivalent to at least 12 months, expenditure is desirable. The board will continu8 to rnonitor the positlon arKI ensu that no slgniflcant deterioration occurs. Investment policy During the year interest was receivod totalling £1.424 from monies put on deposit in a Virgin Money one-year fixed temi deposit account.
Aberdeen Care & Repair Group Report of the management committee for the year ended 31" March 2025 (continued) Statemant of Tru8tO08' rosponslbllities The Trustees are responsible for preparing the Tru8tee8' report and Ihe financial statement in accordance with applicable law. The law applicable to charities in Scotland requires the Trustees to prepare financial slatements for each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In weparing these nancial statements, the Trustees are required to: o select suitsble aGcounting policies and than apply them consistently. o observe the methods and principles in the Charities SORP. o make judgments and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presurne that the tharity will continue in operation. The Trustees ar8 responsible for keeping proper accounting records that disclose wilh reasonable accuracy at any time the financial position of the charty arKJ enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constttulion. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fr8ud and other irregularities. On behalf of the Committee 6 August 2025
Aberdeen Care & Repair Group INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABERDEEN CARE & REPAIR I report on the linancial statements of the charity for the year ended 31 March 2024 which are set out on pages 9 to 13. Respective responsibilities of truslees and examiner The charity's Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (the Act) and the Charities Accounts (Scotland) Regulations 2006 (th8 Accounts Flegulations). The Trustees Gonsider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my rgsponsibility to examine the financial statements as required under section 44(1) (c) of the Aci and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with Regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented wilh those records. It also includes consideration of any unusual items or disclosures in the financial stat8fT18nts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In connection with my examination. no matter has come to my attention: {1) which gives me reasonable cause to believe that in any material r8spect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the Accounts Regulalions. and to prepare financial statem8nts which accord with the accounting records and comply with Aegulation 8 of the Accounts Regulations have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Member of Institute of Chartered Accounts in Scotland Anderson Anderson and Brown LLP Kingshill View Prime Four Business Park Klngswells Aberdeen Date knJw)F IAlf
Aberdeen Care & Repair Group STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unr••trlctod FurKI• R•trl¢t Total Funds Total FwKIs Funds 31 M•rGh 2025 31 March 2024 In¢omlng RQr . In¢orrlng rMouru• from g¢nor•l•d fund•: V0rarY irKom•: Chgritabl& donatb)rts recel¥d abort cortribLrtiDrn nèt of refu# Grarts for Support for Carers & Yourg Cl4klfen Grant$ for Safely.gècurtty 8 98rderG Grarts for Eloctrtal Safoty Gror$ for Hom8 Safo g¢l*me Grarts for Gas safe scheme Grart8 for Decoralbn IASPC) Grarts for Minor Aids Gr8rt3 for Dfjmertls Gfarns for ABBI Equlpmerrt Grants for LAC ond Iprdships Smart Ernrgy ACVO Gas Bolltrr EE ESF Gr¥nt Cost of Lwirvj FLThI INestment interest receNed Total Incomlng rO•ou¥ 18,966 18,985 3,474 6.000 10.820 5,608 2S,488 3.474 6,000 10,820 5.808 12.066 3,000 7.000 2.000 5.000 13.000 7.000 iooo iooo 5,500 2.000 2,000 6.137 6,137 1,430 19.987 13.970 30.000 12,148 30.000 5,000 2,000 12.148 30.000 5,000 2.000 1.604 153.543 4,898 106.178 111.076 R•sourc•8 Exp&nd•d . Charftablo •ctlvltle¥ Paymen18 lo cortr¢uors Grarrts for Support for Carers & Youro Cllldren (SCYCI Grarls lor securlly 89pm? (InY<htlves 8chorne} Grarrts for Ernrgy effr Grarrts for Electrul Safety Grarts lor H)m8 Safe sclxmo Grarts for Demratlon (ASPG) Grèrts for MiTh)r d¥ Grarts for A881 Equipmert Grarts for DEM Equlpmar Granls for Gas Safe Irltlath Grarts LAC & HardsNp aw8rd$ Grants for Sm8rt Emrgy Grants for ACVO 3.499 28,122 5,921 9.251 2,433 4398 1.617 2.054 6.107 31.821 5.921 9,231 2,433 4,398 1,617 2.054 6.107 19.214 6.380 5.549 3.193 3,284 1.450 2.171 10,756 2,349 &579 2,656 3.579 2.6S6 20.230 2.178 10.761 1g,987 7,986 907 16.435 2.000 810 3,157 118,547 20.230 24.296 Grants forPI)usehold Hardstiip Gas Boiler EE ESF Gran¢ Cost of Livlry FLftxI Governance costs Total resources e¥peTrJed GORFW) Z4.303 2.500 1.274 24.303 2.500 1,274 3.126 145.366 26,855 118,511 t Ir¢omel(ew8rKlilurel for ttr year Trarfer between f¢JKJs R•eonclllatlon of lund• Total fuThYs brou3ht foww8rd Toial furAY$ carried forward 121.957) (12.3331 {34,290) 34.996 33.623 1QO 104 133,727 98,731 133,727 The •talom•nt of flnanclo18Ctlvttle• Include• all 9aln8 and k)s•e• In Iho year. Al Incomlng r••ourc•s and r•sour¢8• expanded derSve from c¢)nllnulng actlvltle&
Aberdeen Care & Repair Group 10 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Current a88ets ash on torm deposit 56,079 84.655 Cash at bank and in hand 105.609 136,521 Creditors.. amounts falling due within one year (6,172 {2,794) Not assets 133727 Capltal and r•serv•s Unrestricted funds 11,666 33,623 Restricted funds 100 104 133727 These financial statements were approved by the Committee of Management on 6 August 2025 and signed on its behalf by: Committee member Committee member oblog lu)L 06 josl ?oa5
Aberdeen Care & Repalr Group 11 Notes to the financial staternents for tho year to 31st March 2025 Principal accounting pollcles The principal accounting policies of the Group a set out below. The 8ccounts are prepared on an aGGruals basis in accordance with applicable accounting stsndards. The accounts comply with the revised Stalement of Recommended Practice for Charities, the Charities SORP 2005, applicable UK Accounting Standards and the Charities Accounts (Scotland) Regulations 2006. Treaknent of incoming resources All incoming resources other than bank interest arise from activtties in furtherance of the Group's objectives. Income is recognised in the accounts from the date on which furKls are pledged to the Group, or notification is received of intention to award grant funding. As the costs of administering the Group's activities are limited to audit fees and insurance charges, which can be mel from investment income, and staffing costs which are provided as an in kind donation by Castlehill Housing Assoclatlon Ltd, Ihe Group does not undertake any activities to generale funds for supporting administrative services. Resources expondod Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is ported as part of the expenditure to which it relates: Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees. Restrlcted funds Restricted funds are funds raised specifically for particular projects. These can include contributions from Clients towards the cost of work carried out as well as donations or grants from extemal agencies. Restricted funds may only be put towards the cost of the job for which they We raised. The majority of Ihe Group's income during the period was in the form of restricted funds. Unrestricted funds Unrestricted funds are donations of a gener21 nature received by the Group from individuals, charities and trusts. These donations do not specfy a parlicular client or job of worf( being supported and so are 8vailable for use at the discretion of the Group. It is from these accurnulated funds that the Group rnakes grants and hardship awards to individuals. Homeowners over the age of 60 and persons with disabilities may be eligible for an award, subject to meeting income and savings criteria set by the committee and reviewed annually. The value of grants awarded but not yet paid out al the year end is shown within sundry creditors. Golng concern - basis of accounts pr8paration The committee of m8n8gement, having made due and careful enquiry and review of annual forecasts prepared, are of the opinion that the Group has adequata working capital & are satisfied thal these accounts should be prepared on a going concem basis.
Aberdeen Care & Repair Group 12 Notes to th8 financial ststernonts for the year to 31 March 2025 {continuedJ Inv6slment Income Sufficient working Gapital is h81d in the Group's main current aGcount at Virgin Money to cover day- to4ay transactions. Taxation The Group is recognised by HM Revenu& & Cusloms as a charity and as a Gonsequence of the tax reliefs available in relation to currenl year income is not liable to taxation. Relaled party transactions Aberdeen Care & Repair Group has a close worklng relatlonship with Castlehill Houslng Association. registered Scottish charity in Aberdeen. Castlehill provides staffing, Offi facilities and adrninistrative support to the Group. There is a balance included in administration costs of £1.000 (2024: £1,000). The charity trustees were not paid or reimbursed expenses during the year and no charity trustee received any emolument or payment for professional or other services. Governance costs This includes independent examiner's remun8ralion of £1,200 (2024.. £1,200). Creditors due within 1 year 2025 2024 Grants 2,758 340 Accruals and deferred income
Aberdeen Care & Repair Group 13 Notes to the financial statements for the year to 31st March 2025 {continu•d) Analysis of fund assets and Ilabilitle8 Unr•8trlcted Funds Rostrlcted Fundj Total Cash 17.838 87,771 105,609 Current liabilities (6,172) (&172) Totsl 11.666 Restricted funds are funds raised specifically for particular projects. These can include contributions from clients towards the cost of work carried out in addition to donations or grants received from external agencies.