HELPING HANDS PROJECT TRUSTEES. REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 SCOTTISH CHARITY NO. SC021501 HELPING HANDS PROJECT CHARITY INFORMATION Trn8t0•8 Listed on Truste88 Report Charlty Number SC021501 Prlnclpal Addre88 Independent Examlnor LL Chartered Accountants 11 Portland Road Kilmarnock KA128T HELPING HANDS PROJECT CONTENTS Pago Trustees, Report Independent Examinerfs Report Receipts and Payments Account Statement of Balances Notes to the Accounts HELPING HANDS PROJECT TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their report and independently examined accounts for the year ended 31 Marth 2025. al and Admlnlstratlv¢ Inf¢)nnation Constltutlon A copy of the constitution, which deals with the appointment and termination of Trustees among other matters, is available from the Trustees at the registered address. The charty's legal status was changed to a SCIO on 3 February 2016. Trustees The SCIO is governed by a Board of independent volunteer Trustees many of whom previously served as Truslees of the uninGOTporated charity. The following Trustees served during the year. unless otherwise noted.. There were no transactions during the year be￿een the organlsation and a r8lated party of any Trustee. Independent Examlner of JRD LLP stands for reappointment as Independent Examiner of the accounts at the charity's forthcoming AGM. vernance and Mana mfrn Recrultmont and Appolntmènt of Tru8tees Trust*s can be appointed at any time during the year in accordance wrth the constitution. Inductlon and Tralnlng of Tru8t•8• An induction and trainlng policy is currentty under review due to poiential new Trustees coming on board. Organlsallonal Structurn The Management Committee members, who are the Trustees of the charlty. are responsible pollcy decisions and ensuring that the organisation operates within its constitution. Regular meetings are held to effect policy decisions and the Trustees have a fiduciary responsibillty over its assets and finances. There were 2 operational stsff. 7 employees and 1 casual worker during the year to fulfil the day-tfrday responsibilities on behaW of the Trustees. There is currently 1 volunteer worf(er utilised by the project (excluding Trustees). East Ayrshir8 Council may be represented at Committee meetings on a supervisory capacty. HELPING HANDS PROJECT TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 inancial Review R¢stNes Pollcy The total unrestricted fijnds at 31 March 2025 V￿re £43.249 (2024: £33,716). This balan￿ hncludes separate designated contingency fund of £3,000. Overall reserves represent approximately 3 months running costs which is considered by the Trustees to be apyopriate. The charity now deals directly with client shopping money and this is separately identifEd within the funds analysis on page 4 of the accounts. The balan￿ due from clients at 31 March 2025 was £1,680. R•vlew of Flnanclal Year The receipts and payments account at page 2 of the accounts shows a surplus of receipts over payments of £9,533 (2025 - defi'cit £9,412). There was a Postcode lottery grant re￿IVed in the year which has been allocated as unspent unrestr•Gted funds. An analysis of restricted and unrestricted funds is shown on page 4 of the accounts. Ob ctlveg and Actlvltles Obhctlv•• The principal objects are the provision of pr*tical assistance in the home8 of th8 eldèrly, disabled and infirm, Alm8 Ensure the cllent group receNe the hlghest qualltylperformance of serrflces we provide. Obhctlves for the Porlod Increase awareness of the project through group talks and advertising. Expansion of maintenance service. We started to cover New Cumn(￿k Muirkirk and Dalmellington in June 2023. Work is ongoing to raise our profile in these areas. Ensure adequate fundirKJ is available to allow projecl to continue long ter Ensure adequale numbers of staff awe on hand to cope with workload. Strategl•s Negotiate extension of contracts with Local Aulhorities, The Trustees are pleased to report thal a new contract with East Ayrshire Council. to be back dated to 1 It April 2022 for a minimum 2 year period with the possibility of a further 2 one-year extension options. was formalised. Negotiats'ons for a continued contract will cOmff￿nce in the near future. Slgnlfieant A¢tlvltl•8 Small practical in-house cleaning, DIY. Vvheelchair loan service, Shopping service. Achl8vement8 an Performance 1295 clients were assisted with practical tasks. approximatety 120 clients assisted wlth108n of wheelchairs and 50 clients assisted with personal shopping on a weekly or fortnightly basis. utur• Plans Continue to promote the existence of project to other prospe¢tive clients and. also ensure adequate funding Is SeCu￿d to allow the project to cor)tinue for a longer period of time. We adapted our operations during the pandemic accordingly and, from a financial perspective, felt that reserves were adequate. There remains current uncertainty due to the aftemath of this and other economic issues and the trustees are mindful of the need to CL￿tInUe to hold sufficient r8seNes. li HELPING HANDS PROJECT TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Trustees Res onslbllltles The Trustees are responsible for keeping accounts'ng records thal disclose with reasonable accuracy at any time the fi'nancial position of the charity and enable them to ensure that the financial statements comply with the Charities and Twstee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constilulion. They are also responsible for safeguarding the assets of charity and hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees on 12 August 2025 and s￿ned on their behalf by: HELPING HANDS PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HELPING HANDS PROJECT SCIO I report on the accounls of the charity for Ihe year ended 31 March. 2025 which are 8et out on pages 2 10 4. R•spoctlvo ro$pon8lbllhhs of trusto•8 and •xamln•r The charity's truste88 are responsible for the preparallon of the accounts in ar£ordance with the tenns of the Charities ar#J Trustee Investment {Scodand) Act 2005 and the Charities AcLounts {Scolland) Regulations 2006. The charity tru8t88$ conswJer that Ihe audit requirem8nl of Regulation 10{1) (d) of the Account8 Regulations doo8 not appSy. It is my responsibility to examine the accounts a¥ required under section 44{1) Ic) of the Acl and to State whether particular mattern have come to my attention, Basls of Ind•pondonl examlTr•fs $tatem•nt My examination Is carried out In tLcordance wSth Regulation 1101 the Charitles Accounts (Scotland) Rewlatlofts 2006. An examinalion indudes a revlew of the accounting records kepi by Ihe charily and 8 eomparison of the 8cu)unl8 presenled wllh Ihose records. It also includes consthration of any unuwal items or disclosures in the accounts. and seeks explanations from Ihe trustees conGeming any Such matters. The piocedures undertaken do not provide all the ev#Jence that would be required in ￿ audit, and consequently I do not expTes8 an audit opinKJn on the vi8w given by the accounts. Ind•p•nd•nt •xamln•r'• •lat•m•nl In the cwrse of my examln8tlon, no matter has come to my attentlon.. which give8 me rea80nable cau8e to believe Ihat Sn any malerial resped the requirnm8nls: lo keep accounting records In a￿0[dance with Section 44(1) (a) ol the 2005 Acl and Regulation 4 of Ihe 201A Accounts Regulations.. and lo prepare accounts which accord witt) the a￿ntIng records and compty wilh Régul8ti)n 9 of the 2C¥J6 Accounts Regulalions: have not been rnel: or to which, in my oph)Irm, attention sI￿uld be drawn In order to enable a proper understanding of Ihe accountB to be reached. Chart•r•d A¢¢oiinlant (ICA8) JRD LLP Chart•r•d Accountants 11 Portland Road Kilmarnock KA12BT 15 August 2025 HELPING HANDS PROJECT RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Easi Ayrshire Council - Contr&ts Registrations Shopping Charges Postcode Lottery Grant Donations Maintenance Charge8 Bank Interest Client Shopping Money Received 71,285 17,340 12,770 19,638 4,298 1,606 24 67,337 69,957 14,040 12,210 2,904 1,685 80,980 194.298 181,776 Pa ments Staff Costs Travelling Rent and Rates Insuran Lyht and Heat Telephone Post and Stationery Client Shopping Money Paid Repairs and Renewa18 Capital Expenditure Training Sundry Expenses IrKlependent Examinerfs Fees 92,692 7,613 5.500 1,112 2,632 1,239 1,896 68,989 2,567 87,920 6,746 5,500 1,047 2,156 1,554 1,955 82,001 1,734 25 500 75 184.765 191,188 Exc•38 of (Payments)IRecelpts for year 9.533 9,412 Cash & Bank Balances brought forward Excess of Receiptsl(Payments) for year 33,716 9,533 43.128 9,412 Cash & Bank Balances carrfed fO￿ard 43,249 HELPING HANDS PROJECT STATEMENT OF BALANCES AS AT 31 MARCH 2025 2024 2023 Notes Dobtors Prepaid Charges Client Shopping Money 458 1,680 458 28 2,138 486 Bank and Cash Balances Shopping Floats Petty Cash Account Bank Current Account - Postcode Lottery Bank Current Account 600 38 19,662 22.949 600 38 33.078 43,249 33,716 Llabllities Independent Examinels fees Payroll Taxes Client Shopping Money 500 907 500 720 1.407 1,220 Fund8 Restricted Funds Client Funds Unrestricted Funds (1.680) 44,929 (28) 33.744 43.249 33.716 Approved on behalf of the Trustees on 12 August 2025 by.. HELPING HANDS PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 Basls of Accountlng Thes8 accounts have been prepared on ihe Receipts & Payment8 basis in ac£ordance with the Chariti•s & Tru$tO0 Investmant (Scoland) Act 2005 and the Charits'es Accounts {Scotland) Regulations 2006 (as aMMer￿8d). 2 Nature and purpose of funds unreSt￿ted fund8 are Ihose that mey be u88d al the discretion ol Ihe tru8ts88 In furthgran¢• of the objects of the charlty. Restrlcted funds may only be used for specific purposes. Restridions arise when spedf*d by the donor ar when funds are ralsed for speclflc purposes. The trustees, Consider that all funds are unrestricted. althwh East Ayrshire Coun<¥l Contract fundg are shown separately from the charltls own ieseNes. 3 R•eAlpts & P•ym•nts por Fund Deslgnat•d Total EAC Po$t¢od• Gonoral Cllont Contlngoncy Unrostrlctsd Contracts Lottery Funds Funds Fund Fund• Recèlpts EAC - Contract Fundlng Donatlons Recelpis from chafltable adlvltles 71,285 71,285 4.298 118.715 194.298 4,298 19,662 31,716 67.337 19.662 38014 67,337 Payments Payments relating directy to charitable activlties Govemance costs (note 4) 112,684 3,092 88.989 184.785 112,684 3,092 88,989 184.765 N•t R•c•lptsllPaymontsl Transfer bel￿en fw)d¥ (41,399) 41.399 19.662 32,922 {1.652) (41,399) 19,662 (8,477) (1,852) 30,744 (281 19,662 22,267 1,680 9.533 N•t M•vem•nt In Fund• 9,533 Total funds brought forward Fund Balan￿* Carrlod Forward 3,000 33,71e 4 Govemance Costs Independent Examinef6 F•• 500 S Lgasg The fomier unincorporated charltls lease expired during September 2014 and subsequently operated on a 'tacet ￿lOCatIon, basis (ren&￿*d annually or terminated by either paty al 40 day$ notice). A Minute of Agreement was registered on 12 April 2017 to fornially extend the onglnal lease unlil 16 September 2021 but in the name of Ihe SCIO. Th• Charity has the option to terminate the lease on each annlv•r8ary from 16 Seplember 2017 ¥Mth 3 monlhg prior wfitt•n notice. This option has not been ex8rci8ed to date. 6 Flxed As$et• The ¢harity hold8 wheelchairs and 80me fixtures & equiwent ￿lch are considered by the Trustees to have onty a nominal value. This is not inGluded in trle Statement of Balances. 7 Cllent Fund¥ This balance represents amounts rKelved but not pawj out C￿ behalf of dlents at 31 March 2025. A deficil arose al thè year-end date due to a timlng difference ￿1th Ihe de￿ being ￿)vered by genera unrestrlcted funds.