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 fUrt￿ran￿ of a scheme kn provide a counselkng
service in Aberd￿n.
2 In doing so thc Ctwity will provide those servi￿, which We￿ previously deliV￿ed by The Al￿ra@en
Presbytery Counsellins Servicc (in tems of the Trust tked).
These 014'￿tiVeS of the charity are fulfilled throu£h the following activitEs:
man0￿n8 the de.livery of a prof£ssionaI CoUn*ll￿g service to the ge￿al public
Secwing and supTriortin8 theservI￿ of sfaff and volunteer counsellors tD deliver the 8£rvi
FIna￿￿ng the provision of the counths service. raising funds fmm organisatii)rL8 and individuals
AsU￿tant￿ Fyrt ofthecouthgsaviLE is deliveral thr(ugh the Wo￿&v01Unl￿S who give their tin*f@ in
dE Inte￿lS d supw)thig t1Th￿e 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 Ma￿h 2025.
This Yl.￿ IL*Ji VI￿ vf C￿li￿11ddiloI] and reviewins the Chan￿ in structure. In rLrognition of our nee.d to
broaden our potential i￿ome 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 re￿ve9. '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<sbytcry of NF, &otJand and the Northern Isles but income
froiii Ti'ubis. Tell￿11￿ weak We have monthly tsionascment meeiings and rogularly monitor cash flow and
contingency pltuuiii)g.
The numler of Volunteer counsellors recruited has InCr￿a as planned to over ￿. Demand however
remained high. 88 rt>.flpcted by the following figures
Referrals yeceived
Appointrnents offered
Appointtncnts not attcnacd
876
19%
81%
17%
As can seen, we have Increas￿ the numEers of appointM￿ts available considerably. In partKular, Fa￿ to
face CO￿￿ul￿tionS have increased, though we will continue to offer all three fornLS counselling as telephor
and video remain popubr with cjients and allows us more fle<ible workuw.
As previously stated, we continued Tegular managenienl tneetings, using the skills of our Trustees to
support the CEO and the wideT team. Our Treasurer, continued to oversee finantial gvvernaiice, but has
had to step down for famity Teasons. We are looking to replace her but have to date iwi Unsucc￿fU1. We
are looking to how we might buy in the fina[￿lat support we require. We have l*en fortunale to bring in
s a Tn￿tee, who brings a wealth of HR exwiaice, and have r￿tlY appointed 1*1
as Trustee who brlly CO￿oIate eX￿lence. We are V￿ grateful to our independent exatniner
for hi8 conlinued support in prepaTing (E£R repxprting thts year.
We were graiEful for the continued financial support from the IntEgrated Joint Board and the Presbytery of
North East ￿0tland and the Northem Isle5 and to the variety of trusts that chose to support us this past
year.

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 Ind￿d 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 aMoun1￿d to £185,793 (2024 - £277,475). The Trustees are satIsf￿d 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 M￿ting was held on 4th
Decem]x 2024 and was attended by 5 members of the SCIO.
The majority of trust￿ arc cl￿d 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 Of￿0t1and 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 COu￿ellIng services manager who are qualified practitioner.

CAIRNS COUNSELLING
REPORT OF THE TRUSTEES (CONr)
FOR THE YEAR TO 31 MARCH 2025
Reference and administrative lnforn￿tiOr
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 WE￿tI]er applicable aLLixmitns standards have been followed, gubiect to any matcrial
departuro? disclose(i and L?xplaiiied in tliL ful￿1￿1(11 sldiYmeiiLs, and
prepare the fina￿la1 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 expendi￿re 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 emploY￿S 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 M￿ch 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