Charity number SC023108 CAIRNS COUNSELLING FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2025
CAIRNS COUNSELLING
REPORT OF THE TRUSTEES
FOR THE YEAR TO 31 MARCH J)1
The Trustees are ple1 to pregent their Annual ReFK)rt togdher with the Finamcial Staternents of the
Charity for the year end 31 MaTch2015.
ObjLftive8 and Activities:
The dwitys obiÈrtives a.
Establtshing a fund and administering thi8 for the fUrtran of a scheme kn provide a counselkng
service in Aberdn.
2 In doing so thc Ctwity will provide those servi, which We previously deliVed by The Alra@en
Presbytery Counsellins Servicc (in tems of the Trust tked).
These 014'tiVeS of the charity are fulfilled throu£h the following activitEs:
man0n8 the de.livery of a prof£ssionaI CoUnllg service to the geal public
Secwing and supTriortin8 theservI of sfaff and volunteer counsellors tD deliver the 8£rvi
FInang the provision of the counths service. raising funds fmm organisatii)rL8 and individuals
AsUtant Fyrt ofthecouthgsaviLE is deliveral thr(ugh the Wo&v01UnlS who give their tinf@ in
dE IntelS d supw)thig t1The in n, buikbng up ti]r eYFErHKe or as part d Univetsity course
The Cairns team, Trus, staff and volunteers are committed to Cairng. work to help and support peop at
times OF difficulty and vulnerability. This report covers the main acliievements of Lawns LOUnse as an
sao frorn the 1st of April 2&24 to 31st Mah 2025.
This Yl. ILJi VI vf Cli11ddiloI] and reviewins the Chan in structure. In rLrognition of our nee.d to
broaden our potential iome stse(tIiib, a P¢rl lime Conununities Engagement and Communications officer
was apwinted in 2023 and tF ImpaLt of this. reviewed ui tliis year. This was planned, using gomc of
our reve9. 'I'hJs has to an Increased pTe5ence on social mea, increased income frolli public
activities like the KiltwaiK as well as sagernent wlth the corporate sector. It reLoyu&eLI t]ial this nmy
take some time to bring finanLial rewards, but the pc6t has already in the first year covered its casts.
Income from donations h&9 improved but still lags behind pre COVID Iwels. The IJB and HeAlth B(Trard
remain linarrially supprtive. as do(J the Pr
CAIRNS COUNSELLING REPORT OF THE TRUSTEES {CONT) FOR THE YEAR TO 31 MARCH 2025 This significant overhaul of our infrastructure was due to the hard work and dedication of our CEO supported by our Counselling Services manager, offi manager, Funding co-ordinator and administrator, for whKch we are extremely gratefuL Indd we are, as always, indebted to the hard work and dedication of all those involved with Cairns; volunfEers, staff, counsellors and trustees, without whom we would not able to provide our clients the high quality Servi that we currenlly offer. Financial in£onnation: The charity receives its funding from grants and donations received from trusts and other corporate organisations, contributions from counsellees and limited fundraising activities. The financial statements are set out on pages 4 to 10. The State]nent of Financial Activities oli page 4 reflects net expenditure of C,682 (2024- £72A40). It is the policy of the charity to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allow8 sufficient funds to enable the ongoing work of the charity to be maintained. The General Fund at 31 March 2025 amounted to £155,595 (2024 - £191,121) and was above the required level. Total reserves including restricted funds aMoun1d to £185,793 (2024 - £277,475). The Trustees are satIsfd that it is appropriate to report on the financial affairs on a going conceTn basis. Ri8k mana8ement: The Trustees asseqs the. major risks to which the charity is exposed on an ongoing basis and, as a re.8uIt of this process, establis'h procedures to mitigate those risks that are identifiL,d. A risk register iy maintrained with identified mitigations and owners and it is subject to annual review. The significant rTsk which has been identified is maintaining sufficient cash flow to fund the delivery of the expanded client service. A number of actions are in hand to address thi8 including an increase in fundraising staff capacAty to diversrfy income streams, monthly trustee review of cash flow, predicted income and reserves, development of a contingency plan to ideiitify the cost of winding dowii opei'ation$ and the identification of trigger points includiiig the minimum level of r&%erve to initiaie winding down. Structure. Governance and Managementr. Cairns Counselling is incorporated as a Scottish Charitable Incorporated Organisation {0) and is 80verned by its Constitution dated August 2013. The eleventh Annual General Mting was held on 4th Decem]x 2024 and was attended by 5 members of the SCIO. The majority of trust arc cld by the members of the charity at each AGM. The board of trusiees may at any lime appoint any member to be a charity trustee. Two trustees are. appointed by the Presbytery of North Fast 0tland and the Northern Isles of the Church Of0t1and which was the original founder of the chaTity. The trustees are responsible for all thc activities of the charity. Management of the counselling services i5 delegated to thL 0 and the COuellIng services manager who are qualified practitioner.
CAIRNS COUNSELLING REPORT OF THE TRUSTEES (CONr) FOR THE YEAR TO 31 MARCH 2025 Reference and administrative lnforntiOr Charity name: OSCR registratÉon nurnber: Trustes: Cairns Coun8elling 023108 Business address: ndependent Examiner: Bankers: Bank of Scotland Aberdeen Upperkirkgate BTanch P() Box lQ(K), BX2 ILB Statement of Tru8tee8' Re8pon8ibAlifie8 The TrUStL drc rcspoN8iblo for prcparAn8 their Annual Report and the Financial Staternents in accordance with applicable law and Unitod Kingdom Accountinsstandards (UK GAAP). The law applicable to charities in Scotland requir the Trustees to prepare financial staten*nts for each financial year wku'ch give a true and fair view of charity's finanaal activities durin% the year and of its financial p(ksikn'on at the end of the year. In preparing financial statements which give a true and fair view, the Trustpe8 are riyuired tn.. select suitable accounting policies and apply them rnnqiqtently,. observe the methods and principles in the Charities R]?,. make judgements and estsrnatL thot arc rcasonablc and pruden¢. ytste WEtI]er applicable aLLixmitns standards have been followed, gubiect to any matcrial departuro? disclose(i and L?xplaiiied in tliL ful11(11 sldiYmeiiLs, and prepare the finala1 statements on the going concern basis un1th5 it is Anappropriaie to preswne that the charity will continue in operabo The Trustees are responsible for kwing accounting records which di8clthqp. with rpa4inable 8(fiiTary the financial position of tho charity and which enable them to ensure that the financial statements comply with the applicable law and regulations. They arc a]so responsible for safeguarding the assets of the charity and hen for takins reasonable step9 for the prevention and detcction of fraud and other irregularities. Approved on behalf of the Trus
IN Ln o LQ LQt
CAIRNS COUNSELLING BALANCE SHEET AS AT 31 MARCH 201 General Fund Restricted Funds 2025 2024 AssEfs AND LIABILITIES Fixed assets Tangible assets (note 8) 11.745 15.089 20,941 Current assets Debtors (iioie 10) Investments. (nute 9) Cash at Bank and In hand 30,230 82,490 44,320 157,040 6,5( 36,730 82,490 64,674 183,894 88,410 87,0&1 85,198 260,691 20,354 26,854 Curient liabilities Creditors due within one year (note 11) 13,190 13,190 4,157 Net Current Assets 143,850 26.854 170.704 256,534 TOTAL NET ASSETS 155,595 30,198 185.793 2T7A75 REPRESENTED BY: Re$trictcd Funds (noto 12) Unye8tricted Fund8 (note 12) 30.198 155J95 I.121 185.793 277,475 Approved on behalf of the Trustees: 15 jofj
CAIRNS COUNSELLING NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 BASIS OF PREPARATION AND ACCOUNTING POLICIES 1.1 Basis of Preparation The Financial Statements have been prepared on a goÉng concern basis under the historical cost convention and in accordance with the ChaTities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), the Financial Reporting Standard applicable in the UK and Ilepublic of Ireland (FIIS102), Section IA "Small Entities" of Financial Reporting Standard 102 ' rhe FinanciaE Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP (FRS102) second edition - October 2019. Exemption is taken from the requirements of FRS I to prepare a Cash Flow Statement on the grounds that it is a small entity. 1.2 Accounting Policie8 The principal accounting policies, which have been applied consistently, are set out below. Charity Income All voluntary income and bank interest is accounted for when received. Income from tax recovery on Gift Aid donations is accounted for on an accruals basis. Grants and other income are credited to the SOFA when the charity is le.gally entitled to the income and the amouiit can be quantified with reasonable rtainty. Expenditure All expenditure is included on an Rccruals basis and ig recognised when there. 18 a legal or constructive obligati()n to pay. Any cosLs directly attributable to specific categories have been included in those cost categories in tlie SOFA, Other costs, which are attributable to more. than one activity, are apportioned across categories on the basis of a proportionate estimate. Irrecoverable VA T is charged as an expense against the activity to which the expense relates. Tangible Flxed A88ets and Depreciation All tangible fixed assets are initially recorded at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life., Property refurbishment IO% straight line F,quipment (including computors) 20Yo Straight line Website developnient costs 20% straight linc Investments Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subscquently they are measured at realisable market value with changes reco8nised in 'net gains/ (losses) on investments, in the SOFA. Debtors and Creditors Debtors and creditors with no stated interest rate and receivable or payable withlli one year are recorded at transaction price. Debtors arising due to notification of fundin8 awards are recorded in line with the award amoun( whether due within or after the end of one year. Fund Accounting For the purpose of the Statement of FiTwicial Activities, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objectives of the Charity without further specified purpose and are available to be used at the discretioii of the Trustees. Restricted funds comprise grants and other income which has been received for the objectives of the Charity for a PUTpose specrfied by the donor Wlthin these objectives and must only be applied for the purpose specified. Taxation Cairns Counselling is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to tax on its charitable activities. The charity is not registered for VAT and expendire therefore includes irrecoverable input VAT.
CAIRNS COUNSELLING NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2015 (cont) INCOME FROM DONATIONS AND LEGACIES General Restrxcted Fund Funds Total 2025 Total 2024 Aberdeen Presbytery Legacies Trusts & foundations Individual donations Gift Aid 8,000 10,000 10,182 8,000 10.000 19,682 8,000 9,500 11,500 7,967 1,000 1,000 799 29,182 38,682 28,266 £6,500 of the donations advised in 2025 will be received in future periods. Of the £28,266 of income from donations advised in 2024, £27,266 was for the GeneTal Fuiid aiid £1,000 was restricted. £27,878 of the donations advised in 2024 are to be received in future period5. INCOME FROM GRANTS AWARDED General Restricted Fund Funds Total 2025 Total 2024 IJB Health & Social Care Public sector organisations Trusts & foundations 54,908 54,908 54,911 13,375 11,687 6,QOO 17,687 39,177 66,595 6,000 72,595 107,463 £28,267 of the grants awarded in 2025 will be received in future periods. Of the £107,463 of income from grants awarded in 2024, £58,911 was for the General Fund and £48,552 was restricted. £32,267 of the grants awarded in 2024 are to be received in future periods. INCOME FROM CHARrrABLE AcfiviTIES General Restricted fund funds Total 2025 Total 2024 Counsellees contribution9 Others 53,569 25 53,594 53,594 All £39,898 of income from charitable activities for 2024 was for the General Fund. 53,569 37,865 39,898 EXPENDrruRE ON CHARITABLE AcfiviTIES General fund Restricted funds Total 2025 Total 2024 taff and pensions costs Rent and insurance Office running costs Training and supervision costs rr costs 114,737 48,027 7,873 3,102 59,314 174,051 4,000 52,027 418 8,291 1,980 5,082 3,340 1,949 5,168 4,222 176,958 67,661 244,619 234,895 Of the £234,895 of expenditure on charitable activities for 2024, £166,142 was from the General Fund and £68,753 was from Restricted Funds. In,770 49,019
CAIRNS COUNSELLING NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) STAFF COSTS AND NUMBERS 2025 2024 Wages and salaries Employer NI costs Pension contributions 165,449 11,885 12,275 189,609 160,892 12,114 11,499 184,505 Average number of emploYS during the year No employee received emoluments of over £60,000 during the year (2024 - Nil) Trustees Remuneration No Trustees are remunerated for Providing services to the charity and there were no expenses paid to charity trustees during the year. During the year there were donations of £200 to the charity by trustees and connected persons. PENSIONS The charity contributes to defined contribution pen8ion plans for member8 of staff. The ongoing profit and loss charge for the period is the employer contributions payable under these aTrangements. ThLI total peiision cost for the charity was £12,275 (2024- £11,499). TANGIBLE FIXED ASSETS Property Office Computer refurbishment equipment equlpment Website Total C08t At l April 2024 Addition Disposals At 31 March 2025 21,680 1,240 18,819 1,281 3,480 45,219 1,281 21,680 20.100 3A80 46.500 Depreciation At l April 2024 Disposalq Charge for year At 31 March 2025 10,840 992 11,054 1292 24,278 2,168 13,008 4,021 15,075 696 2,088 7,133 31AII 1240 Net book vajue At 31 Mch 2025 8,672 5,025 1,392 15,089 At 31 March 2024 10,840 248 7,765 2,088 20,941 INVESTMENTS 2025 2024 Market value at Isi April Add: cost of purchases Less: market value of disposals Unrealised gain/(loss) on investments Market value at 31st March 87,083 109,575 {31,573) 9,081 87.083 (4,5g3) 82,4 Investments at cost So,0)
CAIRNS COUNSELLING NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) 10. DEBTORS 2025 2024 Funding award debtors Accrued income Prepaid expenses 80,645 552 7,213 88AIO 565 1,377 36.730 11. CREDITORS 2025 2024 Creditors due withAn one year 13,190 13,190 4,157 4,157 12. FUNDS Balance at 01.04.24 Income Expenditure Transfers/ Balance at Reval 31.03.25 General fund Restricted funds ACVO devt. prog. Edward Gostling Tabhair Trust Hospital Sat. Fund Hugh Fraser Found. Arnold Clark Bank of Scotland Comm. Recov. Fund Trades Widows Fund Albert Hunt Found, Morningfield Trust Stafford Trust Gordon Fraser CT Mannofield Church Magic Little Grants TAQA Support Fund 191,121 175,186 (206,119) (4,593) 155,595 13,375 469 1,250 4,000 (11,178) (469) (1,250) (4,000) (2,250) (418) (32,191) (11,652) (1,980) (750) (250) (2.918) (1,250) 2,197 9,000 1,000 6,750 582 6,636 10,936 315 38,827 22,588 2,295 750 250 5,000 2,082 1,250 500 500 500 800 86,354 (500) (600) 171,656) 200 30,198 15,5 277,475 190,686 (277.775) (4593) 185,793 Explanation of fund8 The General Fund comprises all income and expenditUTe relating to the primary focu$ activities of the charity, other than those for which funding is restricted. The Communities Recovery Fund and the TAQA Support Fund include. the undepreciated balance of fixed assets purchased with funding from these donors together with a balance of funding which has not yet been deployed to fund counselling or support activity. All other Restricted Funds hold the balance of funding awarded to Cairns Counselling by these donors which has not yet been deployed to fund counselling or support activity.
CAIRNS COUNSELLINC io NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Restricted Fund Funds 2025 2025 Total Funds 2025 Tangible fixed assets Current assets excl cash Cash Current liabilities 11,745 112,720 44,320 (13,190) 155,595 15,089 119,220 64,674 (13,190) 185,793 6,500 20,354 30,198 General Restricted Fund Funds 2024 2024 Total Funds 2024 Tangible fixed assets Current assets excl cash Cash Current liabilities 14,352 143,615 37,311 (4,157) 191,121 6,589 31,878 47,887 20,941 175,493 85,198 (4,157) 277,475 86,354
CAIRNS COUNSELLING li INDEPENDENT EL4MINERS REPORT TO THETKUSTEES FOR THE YEAR TO 31 MARCH 2025 I report on the accounts of the charity for year ended 31 March 2025 which are set out on pages 4 to 10. Respective responsibilities of trustees and examiner The chariW8 trnstees are ro8ponsible for the preparation of the accounts in accordance with the terms of the Charities and Tnistee lnvestme.nt (Scotland) Act 2005 and the Charity Accounts (&otland) Resulation$ 2006 (as amended). Thè charity tn]stees conside.r that the audit requirement of Regulation 10(l) (a) to (c) of the Accounts Resulations does not apply. It is my responsibility to examine the accounts as required under section 44{1> {c) of the Act and to state whether parttcular matters have come to my attention. Bag18 of Independent examiner's statement My examination ts carried out in accordaiice WAth Resulation 11 of the Charities Accounts (Scotland) Kegulations 2006. An examination includes a review Of tlie aLcowiiiii8 records kept by the charity and a comparison of the accounts presented with those records. It alyu includes ionsideration of any unusual items or disclosures in the accounts and seeks explanabons from the trustees Concernin <llly such matters. The PTocedures undertakLn do not provide all the evidence that would iE requtred in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no rnatter has come to my attention which VeS me reasonable cause to believe tliat in any material respect the requirements., to keep accounting ret()rd.s in accordan with Section 44(1) (a) of the 2005 Act and Rewlation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply wlth Regulatlon 8 of the 2006 Accounts Regulats'oThs have iiol. IEeii meL or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the acenunts to be Teached. Date: ,10?125