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 t￿￿1r 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 Fu￿1 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 unsuc￿sSful.' 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 R￿Q￿r￿* . In¢orrlng rMouru• from g¢nor•l•d fund•: V0￿r￿arY irKom•: Chgritabl& donatb)rts recel¥*d abort cortribLrtiDrn nèt of refu￿# Grarts for Support for Carers & Yourg Cl4klfen Grant$ for Safely.gècurtty 8 98rde￿rG 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 89￿pm?￿ (InY