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O£cL DACHAIDH COMMUNITY SUPPORT scio scorrisH CHARITY NO SC 021576 Final Report & Financial Statements For the Year Ended 31" March 2022
Dachaidh SC021576 Trustee Report and Financial Statement forihe year ended 31 Marth 2022 Trustees, Report For the Year Ended 31 March 2022 The I188S have pleasure n presenting their report with the financlal statements for the year ended 31 March 2022, Rfrleronce & AdminIStrati Information Charlty Name Dachaidh Communty Supwrt Charity No SC021576 Address Currenl Truslees Strvcturo Govemance & Manageme Governing Document The organisatk)n was fornwl a charitabk company limited by guarantee and govemed by tts constitution. We applied for reregistration as a Soottish Charitable Incorporated Organisation {SCIO} and this was granted with ts from15th April 2019. We are also governed by the Care InsFXtorate. Conditional pemilssion to dissolve the chwlty was given by OSCR on e Aprll 2022 so this is the final reporL Page I
Dachaidh SC021576 Trnstee Report Financial Statement for the year ended 315t March 2022 Trustees, Flnal Report For the Yoar Ended 31 March 2022 contlnued Appointment of Trustees All trustees retire annually at the AGM are elb3ible for rtrelection. Under the OSCR approved SCIO cortstitution the maximum number of trustees is 9. At the year-end six trustees were In place. Management Th8 Management Committee. elected at the AGM. is responsible for Ihe strategrc direction, govemance and day-t(>day nagernent of t drity. The Management Committee are also reswnsible the day-ttrday running of the charty and the management of its staff members. The trustees are particularly aware of their reskX)rribiliti8s for Health and Safety. The charity holds comprehenslve insuraTh with Zurith. Alms and ObJo¢tiv•s Dachaldh Communty Support is a Scoluth Charitat4e IrKorpor8led Organlsation (SCIO) regulated by OSCR. Dachaidh Community Support's PUTPOS8 is to support people in Badenoch and Str8thspey o have a diagnosis of dementia or wtho are ehJeTly wtth mentsl corLems so that they may remain living at home in the communty as independently as possible. Achlev•monts and perforniance The main achievement in 2021122 was simpty to keep going in the facE of the adverslty of the pandemic aThJ concomitant restrictions. This was achieved through the ded[lI0n a1 commltment of two of our staff. and Sn pathular our manager. As we are largely furKled by NHS HighkqTrJ. we (ntlued to pay staff In fuH and not seek help from the GOVnMent'S flOugh Limited visits. with Communty Health Team adv were paid to 13 clients and 14 carers by November. TINS reduced to 10 clt$ and then 5 in February 2022. Wè were grateful to NHS-HighlarKI for their continued supporL and for the provision of PPE. Our staff followed pandemic advi( from the Scottish Governmenc NHS Highland and the Care Inspectorate. Stsff w8re Self-testvj iwice a Meek. We were particulady gratefijl for advice and supp(xl from the I1 Communty Health Team during 2021122. Staff continued with training. albeit on line. On 20 January 2022 the senM)r of our Iwo staff infomed us that she was leaving Dathaidh for a post with NHS Highland which offered no management involvement with the Care Inspectorate and others. An omergency meeting of trusleos was called and It was agreed unanlmously to dissolve Dachaidh. Dachaidh was founded in 1993. Originalty it provKJed resplte for b)th carers and red for funded by a Mentsl Health spear GranL Then in 1991 vAth fijnding from the Social Work Department of Highland Council. it provrded supwrt for people Iwing at home with dem8ntia or other associated memory difficulties. Dachaidh sought to enable dients to be a part oftheir local communty as long as pt)ssible and altevkqte social isolatton. Latterfy it has been largely Page 2
Dathaldh SC021576 Trustee Report and Financial Stalement forthe year ended 31 March 2022 Trustees, Flnal Report For the Y•ar Ended 31 Marth 2022 contlnuad funded by NHS Highland. Dachaidh aLso had fuThJng from the Lottery aThJ otherfuTrJing trusts over the years. However. there VRS always a shortlal in funtying and the deficit was made up by generous donations. These came from individuaEs. k1 churches. branches of the SWRI. Guikjs, fundraising concerts and strawb8ry teas. Dachaidh 18 a very smaTh organisat1. bul we still had to cxjmply with vaiious rules and regulations which govem an Organisan ke outs. and our TrLt88S have aayS worked to ensure that this has been achieved. However. recent and unforeseen changes in staffing mean that we can no longer provide a servK* to ourclients. nor can we m88t the requrements of those who oversee the workwos of an organisation like Dachaidh. At a recent meeting of the Trustees. we trEd to ftnd so way of maintaining our servi¢% but in the end. we came to realise that we are unable to do this. Consequentty. Dachaidh OffillY ceased to see clients on Marth 3•J 2022. We have reassured our $ that ttw reOIn uTrJer the 12re of the k)ca Communty Mentsl Heamh Team. who can be {Thta any concems. We hope that NHS Highland might use the grant funding it would othevwise have paid to Dachaidh to supplemènt the support it offers patients with dementia in Badenoch a1 Strathspey. Suwus funds will be passed to Alzheimer Scot18nd- A(aion on Dementkq to help set up an outdoor ¢entre for those with dementia in Badenoch and Strathspey. Our tsyo stsff are now employed by NHS Highland and thus their expertise has been retsined for the benefrt of those with dementia in Badenoth and Strathspey. Rlsk r•port The man risks and mitigation induding those from fasl year arn noted below. IrKreasing repcwting qUIreMents of NHS Highkind. Care Inspectorate. Pensions Regulator, and very diffi(xJlt Operati of bank account no miltyn possible. Pandemic.. staff morale, impact on CMHT referra&. mtbgated by paying stsff at Updat NHS Scotland rates. support from Vice Chair and Char in particular. Loss of staff would be very difficult to replace due to shortage of w)lential recruits. Funding from NHS-Hrghland and donations. mIted by maintsiTring 8 good relationship with NHS Highland. As wth other volunlary organrzalions, donatn$ have reduced during the pandemio Scottish Govemmenys National Care Semce proposal pr8sented a fisk of nN)re paperwo and thus able to see fewer clients and a risk of CoMtitive tendering Trth which Dachaidh could not cope.. no mitigation possible. Numb8r and capacty of trustees. particularly for professional supeNislon, and financlal management. mitigated by constsnt effort to recruit trustees and a good working retatlonship with Voluntary Adknn Badenoch aNJ Strathspey. Page 3
Dachaldh SC021576 Trustee ReFOrt and Financial Statement forthe year ended 31 March 2022 Trustees. Flnal Rèport For the Year Ended 31 M?h 2022 contlnuod Flnanclal Roviow Dachaidh Is grateful for the o)ntlnued supwt of Lth NHS HIghlaj and the National Lottery fund over the last few years which has allowed Da¢haidh to deliver its servIs. The balance of the unrestrided fund at the Ynd was £47,546. Any balance in the wxount will be donated to Alzheimer Scotland - Actron on Dementia as agre&J with OSCR. The Nattonal Lottery have also confinned that they do not require the balance of restricted furKls of £334 to be returned and advised that this can be treated as unrestrtcted funds going forward and can bè used to help viith winding up o)sts or passed on to Alz]Mer Scotl8nd- Action on DenntIa. R•serves Pollcy As the organisation ts closing aN remalnlng furKJs be donated to Alzheimer Scotland- Action on Dementia to help set up an outdoor centre for those with dementFa in Badenoch and Strathsp8y. Page 4
Dachaidh SC021576 Trustee Report and Financial Statement for the year ended 311t March 2022 Indepèndent Examlner's Report For the Yr Ended 31 March 2022 Indèpendent Examiner's Report to the Trustees I report on the financial statements of the charity for the year erKled 31 March 2022 whidi are set out on pages 6 to 8. Rospective responslbllltlès of Trustees and Examiner The charity's trustees are responsible for Ihe preparation of th8 accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 (Ihe 2005 Acr) and the Charities Accounts (Scotlandl Regulations 2006 (as amended) {Ihe 20C6 Regulations.). The d)arity'S trustees Consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not appty. It is my reSpOr1b1Ity to examine the accounts as required under section (44X1)(c) of the 2005 Act and lo state whether particular matters have come to my attention. Basis of Independent Examlnerfs Statement My 8xaminatb)n is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consKleration of any unusual items or disclosures in tha accounts and seeks explanations from the trustees concerning any such matters. The procedures urNJertaken do not provide all the eviden that wouhj be required in an audit and. consequently. I do not eXpS an aLKlit opinTron on the accounts. Independent Examlnevs Statement In connedion with my examination. no matter has come to my attention:. which gives me reasonable cause to believe tha( in any material resp8c( the requirements'.- - lo keep accountirwJ records in accordan with section 44(1 Xa) of Ihe 2005 Act and Regulation 4 of the 20 Regulations. and - to prepare accounts whith acwrd with the accountirvJ records and compiy wrth Regulation 9 of the 2006 Regulations have rK)t been met. or to which, in my opinion. attention should be draTr in order to enable a proper ulerStanding of the accounts to be re&hed. Date: 201h July 2022 Sign Pa8e 5
Dachaidh SC021576 Trustee Report and Flnancial Ststement forthe year ended 31" March 2022 Statement of Receipts and Payments- for tho final year ended 31st March 2022 RECEIPTS &)te Unrestri(#ed Restrided Totsl Total Funds 2022 2021 Voluntary Receipts Donations 637 637 1,479 Grants 51.878 18,911 70.789 50.228 Miscellaneous 48 Other charitable activities {client shoppwig) 24 24 1135 52.587 18,911 71,498 52.842 PAYMENTS Cost of Charitable Activities 55.775 63.318 71.702 Cost of Fundraising Other (client shopplng) Govemance Costs 1.150 3,080 770 58,855 7543 66,398 73.622 SURPLUS(DEFicrr) FOR THE YEAR {6,268) 11.368 5,100 120,7801 Page 6
Dachaidh SC021576 Trustee Report and Financial Statement for the year ended 315t March 2022 ststement of Balances - as at 31st March 2022 Funds Reconciliatlon Total Total 2022 2021 Funds al start of year Surpluder1clt for year Funds at year end 43.692 64,472 5.100 (20,780) 48,792 43,692 Bank & Cash Balances at cessallon Bank Currént Account 1 at year end Bank Current Account 2 closed 26 January 2022 8rKI balance paid into account 1 Cash in Hand 49.142 Creditors - paid post year end Accru8d a¢counlancy 350 912 47.880 Closlng balancè Unrestricted Funds 47,546 Restricted Funds 334 47.880 As stated in the financial statement the final balan will be donated to Alzheimer Scotland - Action on Dementia SC022315. The notes on page 7 and 8 fonn an integral part of these accounts. Approve and signed on their behalf by: air Page 7
Dachaidh SC021576 Tnjstee Report and Financial strtet for the year ended 31st March 2022 Notes to the Accounts - for the year ended 31 March 2022 1 Basls of Accounting These accounts have been prepared on the Ripts & PaYnnts basis in accordance wth the Charities & Trustee Investment (ScotlarKI) Act 2005 arwj the Charittes Accounts (Scotlandl Regulations 2006 (as amended). 2 Nature and purpose of funds Unrestricted funds are those that may be used at thè discretlon of the trustees In furtherance of the obJe(As of the charity. The trustees maintain a single Unrestrict fund for the day-to day wnning of the Chanty. Restrted funds may only be used for specific pUrSe6, Restrictions arise when Splfied by the thmor cw vthen lunds are raised for specific rposes. 3 Related Party Transacllons The Charity insurance l1¢Y indudes Trustee Indemnity InsurarKe for all its tntstees. No other remuneration expenses were pavd to the Charity trustees or to any nnected persons during the year. 4. Grants Recoived In this year a grant was reiVed from NHS Highland for £51,878 and the Lottery of £18.911. Th8 lottery payment covers an undersperKI from 2020121 as well as the sp6nd for 2021122. S. Cost of Charltable Actlvitiès EXPENDITURE {£) Unrostricted Restricted 2021122 2020121 Salaries PAYE, NIC and Pensbn Travel expenses Petty cash Telephone & Intemet Insurance Training Accountancy & VABS offi & Administratp)n Swal events Duplicated credit card payment Other client extras Other expenses Bank and edIt card charges 44,114 4,631 48,745 63,038 2,954 6.174 137 1.682 175 2,255 6.174 4.964 135 175 2255 920 287 287 522 32 137 522 279 206 29 136 82 55.775 63,318 71,702 6. Governance Costs In this year the care inspector fees were a totsl of £762 and £2,318 to both VABS and the accountant covering a 2 year period for VABS. There will also be a further bill of £912 from the a(Lountanl to cover the final accounts examination. Page 8