Charity registration number SC016961 Iscotland) ENABLE (EDINBURGH BRANCH) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ENABLE (EDINBURGH BRANCH) LEGAL AND ADMINISTRATIVE INFORMATION Tru81005 Charity number Charity number Iscotland) SC018%1 Regltst•r•d office 9 Balfour Drive East Catder EH53 OTS Indop•ndent oxamlner Johnston Smillie Ltd S South Gyie Crescent Lane Edinburgh EH12 9EG Banker5 B8nk of Scotland 206 St Johns Road Edinburgh Barclays Bank Edinburgh Sollcltors Connell & Connell WS 10 Dublin Street Edinburgh EH13PR
ENABLE (EDINBURGH BRANCH) CONTENTS Page Trustee5' report Statement of trustees, responsibilities Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 7-15
ENABLE (EDINBURGH BRANCH) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial slatements for the year ended 31 March 2025. The financial statements have been prepared in accordance with Ihe accounting policies set out in note 1 to the financial statements and comply wlth the charity's constltullon, the Charilles and Trustee Investment (Scotland) Act 2005, the Charities Accounts {Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financial Reporting Stsndard applicable in the UK atid Republic of Ireland (FRS 102)° (effective l January 2019). Objectives and actlvities The main aims and objectives of ENABLE are to provide support, infomiation and services for people with leaming disabilities and their families. The Edinburgh branch runs a number of different clubs and activities for its members, which are well supported and popular. These are run by volunteers to whom the branch Is very grateful for giving up their time. There are no employees. Achievements and perfomiance As always, we begin by thanking everyon8 whc> h81ps the Branch in so many ways. Most of what we do as a Branch would usually go into running our three clubs: the Wednesday Club, the Thursday Club and the Saturday Disco. Without the help of the people who organise and run them there would be no clubs. We are very grateful ID a loyal team of helpers, inGluding the group of Best Buddies who helped with the club, for all their hard work. Our particular thanks go lo the tnembers of the Branch Management Committee and for the support given to us by the Office Bearers. Commlttee members continue to be responsible, on 8 rota system, for openlng and closlng the bulldlng, running the coffee bar and performing membership checks. We have ¢ontlnLied to SLSPPOrt the ACE Group whlch Is stlll meetsng r8gula¥ly by Zoom. Ivan Cohen, one of our committe& members, is still closely involved with ACE. We continue to work closely with FAIR and wilh the Edinburgh and Lolhians Branch of Downs Syndrome Scouand. Financial r8view The18vel of reserves held by Ihe d)arity is £366,698 {2024". £360,985), of which £nil is restricted (2024.. £61) and £56,321 designated (2024.. £56,321 }. Income has increased to £41,276 (2024- £35,901) while resources expended have decreased to £35,563 (2024= £35,816) resutting in a net surplus in the year of £5.713 (2024: £851. Policy on reserves and investmènts: The office bearers confirm that on a fund by fund basi5, the branch's assets are available and adequate to fulfil the obligatsons of the Edinburgh Branch of ENABLE. The available, unexpended reserves are, in these uncertain financial times, held at a level that helps to fund the charity's ongoing activities as well as be available for use in mainlaining the ageing propety. Temporary surpluses of cash are held in sultsble interest-bearing bank deposit accounts with the charity's bankers. The charity maintains restriGted and unrestricted funds depend8nt on Ihe nalure of the funds reGeived. The committee has periodically reviewed its procedures for minimising intemal risk and the strategy for investing fLtnds. Risk Assessment The Trustees have considered the major risks to which the charty is exposed and have reviewed those risks and established systems and procedures to manage those risks. There are adequate reserves, and the charity remains a going concern.
ENABLE (EDINBURGH BRANCH) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for future periods The ¢h3rrty plans lo wnlinue with its main objeGtives as above. There are also plans made for many new activities during Ihe year. Struclure govèrnan¢& and management The Organi$8tion 1$ an unincotporatell association and is governed by the Charilitss and Truslee Investment (Scolland) Acl 2005, the Charities Accounts (Scolland) Regulations 2006 (as amended> and the Constitution of the charty. The Trustees are elected or r&elected by the 808rd of Truslees at an annual general meeting_ The induction process for new Truslees involves infomial training by the existing Trustees. The new Truste8 is also provbded with Ihe charily's Conslitulion, prior year acojunls and prior year meeting minutes. As this is a relatively small charitsble organisalion the decision-making pross is performe(I by at least two of the Board of Truslees, as they are heavity involvèd in the day lo day rkjnning uf the Charily, Although constiluled as a sep8rate charity, we consider ourselves as a branch of ENABLE S¢xlland which has ils head office in G18sgow but has no other relaled parties except as shown in the notes to the aceounts. The trustees who served durin the ear and u lo the date cisl statements were-
ENABLE (EDIN URGH BRANCH) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees, Responsibllities In relatlon to thè Actountg Charity law rewires Ihe Trustees to prepare financial statemen15 for each financial year which give è true arEd fatr view of the charity's financial activities during ihe year and of its financial position 3t the end of the year. In pr8P8rin9 flnancial statements giving a tnje and fair view, th8 Trustees should folluw best practlce 8nd. Select suitable aGGounting policies and ther* apply Ihem consislentty: Observe the me.thods and prlnciples tn ihe Charities SORP: Make judgements and estimates Ihat are reasonable and prudent; State whethei applicable accounting standards 8nd statemenls of fecommended practlGe havg been fallowed, subject to any departLtre5 d15closed and explained in the finanoal st8tements-, and Prepare the financial statements on th8 going collcern basis unless it is inappropriale to presvme that the charlty IMII continu8 in operatic. The Trustees 8re sponsible for keeping proper accounting reeords whlch disclose with reasonable accuracy at any time the financial position of the tharlty and whicli enable Ihem to ensure that the fin8ncial statements compty with the Chariti6s and TrusLee Invesiment (ScotLgnd} Act 2005. the Ch8ritses Accounts (Scotland) Regulatknns 2006 (as amended} and the. Constitution of the charity. They are also re•ponsible for safogu8rding the assets of the charity and hence for taking ieasonable steps for ihe prevention and detection of fraud and other irregularitles. This report has been prepared IN accordance with the Statpment of Recommended PracUc£ - Accounting and Reporting by Charities FRS 102. The tNstees' re. ort ,38 roved b the Board of TTUStees.
ENABLE (EDINBURGH BRANCH) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ENABLE (EDINBURGH BRANCH) I report on the financBI statements of the charity for the year ended 31 March 2025: which are set out on pages 5 to15. Respective responsibllltles of trustees and examlner The thaity's trustees are responsible for the preparation of the financial slale.47ents in accordance with Ihe terms of the Charitses and Trustee Investments (SccAlÈnd> Act 2005 and the Chèritles Aocounls (Scotland j Regulations 2006. The char6t¢s trustees consider that tha audlt raqulrèment of Règulatlon 10(1)(a> to (c) of the 2006 Accounts Regulations does not apply. It is my responsibllity to ex8mine the financial statements as required under stsciion 44(1)(G) of tlie Act arKI to state whether particular m3tt8rs have conie to my atlentkon. Bas15 of Independent examlnerfs statement My exami4ation is carried out in accordafjce wilh Regulatton 1101 the Charilies Accounts (Scotland) Regu121ions 2006. An examinatlon Indudes a revlew of the accountlng records kepi by the charity and a comparisoD. of the rinancial statements presented wilh Ihose record5. 11 also Includes CDnsiderallon of any unusual Itemg or disdosums in tho fanCial statements. and seeking exolanalions frr)m the trustees conuerning any suth mstters. The procedures undertaken do not provide 811 the cvidentt that would be required in an audit and consequently I do not expr&ss an audlt opinlon on the view giv8n by th8 financial gt8t8mènl&. Independent examinerfs 8tat&m•nt In conneclion with my examination. no matter has como to my attention.. (a) which gives rne reasonable cause lo believe that iii any material respect the requirements.. (i) to keep auntIng r8cords in accordarKe willi seLlion 44{1 J la) of th8 2005 Acl and Regulation 4 of the 2006 Accounts RegulBtions,' and [ti) to prepare financial stalements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regul8tions- have not beeTr met or (bl to whicli, in my opinion, allention should be drawn in order to enable a proper uiiderstanding of the financial st8tements to be re8ched. Johnston Smèllie Ltd 5 South Gyle Crescent Lane EdirFburgh EH12 9EG Daled..
ENABLE (EDINBURGH BRANCH) STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restrlcted funds funds 2024 2024 Total 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activities Other trading activiti&s Investments Other income 5,025 14,778 14,305 5,601 1,567 5,025 14.778 14.305 5.601 1,567 6,724 11,703 14,743 3,029 302 6,724 11,703 14,143 3,029 302 Total Income 41,276 41,276 35,901 35,901 Expendtture on: Charitable activities 35,502 61 35,563 34,342 1,474 35,816 Total expenditure 35.502 61 35.563 34,342 1,474 35,816 Net Incomel(expendlture) and movement in funds 5,774 (61) 5,713 1,559 {1,474) 85 Reconciliation of funds: Fund balances al l April 2024 360,924 61 360,985 359,365 1,535 360,900 Fund balances at 31 March 2025 366,698 366,698 360,924 61 360,985 The statement of finahGtal acllvities includes all gains and10sses recognlsed in Ihe year. All incoRie and expenditur8 derive from conlinuing activities.
ENABLE (EDINBURGH BRANCH) BALANCE SHEET ASAT31 MARCH2025 2025 2024 Notes Fixed assets Tangible assels 14 27.752 29,991 Current assets Debtors Cash at bank and in hAnd 15 679 340,661 679 332,595 341,340 333,274 Creditors: 8mounts falling due withift one year 16 {2,394) (2.280) Not current assets 338,946 330.994 Total assets less current Ilabllltles 366,698 360,985 The funds of the charity Restrlcted income funds Unrestricted funds 17 61 360.924 366,698 366,698 360.985
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity Information Enable is an unincorporated charity règistered in Scotland with regist8r8d office address 9 Balfour Drive, East Calder, Livingston, EH53 OTS. 1.1 Accounting Convention The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment {Scotlandl Act 2005, the Charities Accounts (Scotlanc5) Regulations 2006 (as amended), FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "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 (FRS 102)" leffe¢tive 1 January 2019). The charity ts a Pubb'c Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in th8 SORP for charities not to prepare a Statement of Cash Flows. The financial statemenls a prepared in sterling, which is the functional currency of the charity. Monetary amounts in thes8 financial stateménts are round8d to the nearest £. The financial statements have been prepared under the historical cost convention. 1.2 Going concern Al the time of approving the financial statements, the trustees have a reasonable expectation that the eh3rity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continuè lo adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds are funds originally denominated as unrestricted income which have been set aside to be used for a designated purpose in the future. RestriGle(J fvnds are subject to specific conditions by donors or grantors as lo how they Tnay be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. IA Income Income is recognised when Ihe charity is legalty entitled to it after any performanGe conditions have been met, the amounts Gan be measured reliably, and it is probablè that incom6 will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. LegaGies are recognised on receipt or otherwise rf the charity has be8n notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asseL
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollGies (Contlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable thst a transfer of economic benefils will be requlr&d in settlemenl. and the amount of the obligation can be measured reliably. Resources expend8d are allocated to the particular activity where the cost relates directly to that activty. The trustees consider there is only one activity of the charity and therefore no costs are apportioned. ReSoUrS expended are recognised in the period in which they are incurred. Rgsources expended include attfibulable VAT, which cannot be recDvered. 1.6 Tanglble flxed assets Tangible fixed assets are initially measured at coyt and subsequenuy measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the followng bases.. Freehold land and buildirtgs Plant and equipment 2Q/r& straight line 33.30/0 straight line The gain or loss arising on the disposal of an asset is detemiined as the differen between the sale prOedS and the carying value of the asset, and is recognised in the ststement of financial activities. 1.7 ImpaRrment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to delermine whether there is any indication that those assets have suffered an impaiment loss. If any such indication exists, the recoverable amounl of the asset is estimated in order to determine the extenl of the impainnent loss (rf any). 1.8 Cash and Cash 8quivalènts Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid investments with orlginal malurities of three months or less, and bank overdrafts. Bank overdrafts ar6 shown within borrowings in current liabilities. 1.9 Flnanclal instruments The charity has elected to apply the provisions of Section 11 'Basic FinancAal Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. FinanGial instruments are recognised in the Gharity's balance sheet when the charity becofnes party to the Contractual provisions of the instrument. Financial assets and liabilitles are offset, with the net amounts presented In the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to seltle on a net basis or to realise the asset and settle the li3bilily simultaneously. BasiG r Inanclal assets Basic financial assets, which include debtors and cash and bank balanGes, are initially measured at transaction price including transaction costs and are subsequently carried at 8mortised cost using the effective Interest method unless the arrangement Gonstitutes a flnanThng transactiDn, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) Basic financial liabir Basic financial liabilities, including CTeditors and bank loans are initially r&cognised at transaction price unless the arrangement constitutes a financing trans8Gtion, where the debt Instrument is measured at th& pr&senl value of the future payments discounted at a mark&l rate of interest. Financial liabilities classified as payable wilhin one year are not amortised. Debt instruments are subsequently Carried at amortised Cost, Using the effective int6rest fate niethod. Trade creditors are obligations to pay for goods or selvices that have been acquired in Ihe ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is dtje within one year or less. If not, they are presented as non-CUenÉ liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are dere¢ognised when the charilVs contractual obligations expire or are discharged or cancelled. Critical accounting Èstlmates and judgements In the application of the chartty's accounting policies, the trustees are required to make judgements. estimates and assumptions about the carying 8mount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may dÉffer from these estimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects On that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donatiC*ns and legacies Unrestrfcted funds 2025 Unrestrlcted funds 2024 Donations and gifts 5.025 6,724 Charitable activities Unrestricted Unrestricted funds funds 2025 2024 Memberships Coffee bar income Raffle income 1.800 10,568 2,410 1,405 8,674 1,624 14,778 11.703
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 IncomÈ from other tradlng actlvities Unrestrlcted Unrestricted funds funds 2025 2024 Non-charitable trading activities 14,305 14,143 Income from Investments Unrestrlcted Unrestricted funds funds 2025 2024 Interest receivable 5,601 3,029 other Income Unrestricted Unrestrleted funds funds 2025 2024 Other income 1,567 302
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable actfjvities Total 2025 Total 2024 Depreciation and impainnent Coffee bar expenditure Branch membership Printing, postage & telephone Repairs & Renewals Heat & light Cleaning MI11an80uS expenses Parties & functions Insurance 2,239 7,386 250 358 1,193 8.009 5,743 962 6,463 566 3,072 6,972 250 227 896 8,491 6,053 1,370 5,214 991 33,159 33,536 Share of governance CL)Sts (see notè 91 2,394 2,280 35,563 35,816 Analysls by fund Unrestricted funds Restricted funds 35,502 61 34,342 1,474 35,563 35,816 The trustees consider ther8 is only Charitable activity which is to provide support. information and services for people with learning disabilities and their families. Support costs allocated to activitie5 2025 2024 GovemanrE oosts 2.394 2,280 Analysed between: Charitable activities 2.394 2,280 2025 2024 Govèrnance costs comprise: Independent examination fees 2,394 2.280 2,394 2,280
ENABLE {EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Net movement In funds 2025 2024 The net movement in funds is statèd after ch8rgingl(crediting)'. Depreciation of owned tangible fixed assets 2,239 3.072 11 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 12 Employees 2025 Number 2024 Number Total There were no staff employed by the charty, therefore there are no staff or pension costs. There were no emp5oyees whose annual remuneration was More than £60,000. 13 Taxation The charity is exempt from tax on income and gains to the ext8nt that these are applied to its charitable objects. 14 Tangible fixed assets Freehold land and bulldlngs Plant and equlpment Total Cost At 1 April 2024 144,584 9,223 153,807 At 31 March 2025 144,584 9,223 153,807 Depreclation and Impalmient At l April 2024 Depreciation charged In the year 114,593 2,239 9,223 123,816 2.239 At 31 March 2025 116,832 9,223 126.055 Carrylng amount At 31 March 2025 27,752 27,752 At 31 Mardt 2024 29,991 29,991 12
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 15 Debtors 2025 2024 Amounts falllng due wlthln one year: Other debtors 679 679 16 Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 2,394 2,280 17 RestrÉcted funds The restricted funds of the charity comprise the unexpended balanS of donations and grants held on trust subject to specific conditions by donors as to hDW they may be used. At 1 April 2024 Resour¢e5 At 31 March expended 2025 The Martin Connell Trust 61 (61) Previous year: At 1 April 2023 Resources At 31 March expended 2024 EnableLink The MartÉn Connell Trust 1,408 127 (1.408) (66) 61 1.535 (1.474) 61 Purpose of funds: Restricted funds EnableLink: This project is intended to establish a structured volunteertng programme within the Branch. This could support and strengthen existing club activities, and potentially identify new activities in which the Branch could become involved. The Martin Connell Charftable Trust- Thls donation is the resutt of a funding application and the Branch r6¢eived a cheque of £1.000 from The Martin Connell Trust to d&v&lop the volunteering activities. 13-
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specffic conditions by donotE and grantors as to how they may be used. These indude designated funds which have been set aside OLSt of unstricted funds by Ihe trustees for specrfic purposes. At l Aprll 2024 In¢omlng resources Resources At 31 March expended 2025 Designated funds General funds 56,321 304,603 58,321 41,276 (35,502) 360,924 41,276 (35.502) 366,698 Previous year- At t April 2023 Incoming resources Resources At 31 March expended 2024 Designated funds General funds 56,321 303,044 56.321 304.603 35,901 (34,342) 359,365 35,901 (34.3421 360,924 Purpose of Designated Funds: The designated funds have been set aside to cary out roof repairs, to purchase and install a new heating system and to replace the kitchen. 19 Analysls of net assets between ndS Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current asselsl(liabilities) 27,752 338,946 27,752 338,946 366,698 366,698 Unrestrl¢ted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(liabilities) 29,991 330,933 29,991 330,994 61 360,924 61 360.985 14-
ENABLE (EDINBURGH BRANCH) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Related party transactlons There were no disclosable related party transactions during the year (2024 - none). 15-