Scottish Charlty No. SC023658 Reglstered Company No. SCI84443 CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) {a company Ilmlted by guarantee) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sr MARCH 2026
CENTRAL CARERS ASSOCIATION (FALKIRK AND CIACKMANNAN) (a compony limlted by guafantee) Contents Page Report of the directors Auditors, report 10-13 Slalement of Financial Activities 14 Balance sheet 15 Slolement of Cash Flows 16 Notes lo the finoncial statements 17-27
CENTRAL CARERS ASSOCIATION {FALKIRK AND CIACKMANNAN) (a company limiled by guaronlee) Report ol the diiect015 for Ihe year ended 3151 March 2026 The directors hove pleasure in presenting their annual report. which incoiporoles the strolegic Repoit. and the audited Financial Slalement5 lor the year ended 3 Isl March 2026. In preporing Ihis ieporl the Directors have complied with the Componies Act 2006. the Chafilies ond Trustee Investment (Scollandl Act 2005 and applicable occounling slandords. REFERENCE AND ADMINISTRATIVE DETAILS Charity Number SC023658 Reglstered Company Number SC184443 Prlnclpal & RegItTed Office Bank Chambers l a Bank Street Folkirk FKI IN Bankers Bank ol Scolland High Street Folkirk FKI INR Virgin Money l Bonk Slieet Falkirk FKI INB Audllors Dickson Midleton Chartered Accountants and Slalutory Auditors 20 Barnlon Street stirfing FK81NE Sollcllors Russel & Aitken 5 The Courtyard Collendar Business Park Falkirk FKI IXR Diiector5 The directors of the choriloble company (the charity) are its trustees for the purpose of charity law and Ihroughoul Ihis reporl are colleclively referred lo os the director5. The directors who served from 1st April 2025 are as follows.. J Allardyce M Danie15 E Greosley F Miller E Ramsay P Reid (Appointed 12 June 20251 Secielary P Reid Senior Management Loura McKenie Centre Manoger Sharon Campbell Operolions Monager
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a Company limiled by guarantee) Report of the dlrectors for the year ended 3151 March 2026 (continued) Objectlves and actlvilie5 The principal objectives ol the company are to identity corers, including young coreTS. ond provide support and information. The company aims lo encourage mulval support through the establishment of carer svpporl groups; completing Adult Carer Support Plons and Young Corer Stoternents,. to collale and disseminote information relevanl lo carer5 in Falkirk and Clockmannonshire.. lo raise awareness of the need5 01 coier5.' to promote services which help care15 ond lo encourage carers lo make use ol existing services.. lo assist corers lo lioise V4qlh oll relevonl agencies.. lo encourage carers to conlribule lo the lormulolion, implemenlotion ond review ol local and national policies relevont to their coring role and to encourage their parlicipolion in communily care planning. The company also aims lo recognise ond work with former carer5 os oppropriale., lo promote good communication. CollaboratVe working and partnership5 between slatulory. voluntory and community orgonisations which provide service5 to carers., to Co-ordinate views ol carers by idenlilying and raising carers, concerns with policy mokers ond policy provideis.. to promote the principle and practice of equal opportunities lor all carers and lo provide a befriending service for carers ol all ages. Achlevements ond performance The Falkirk & Clockmannonshire Corers Centre has continued lo provide largeled support foi unpaid corers ol oll oges. Due lo the conlinijed crisis in social care and increosed cost of living many carers were struggling to cope with the complexity of their caring roles. and this year again we hove seen lurthei increased demand and requesls lor support from carers, many ol whom are continuing lo provide significant amounts ol care ollen wlhout a break lor prolonged periods of lime. The Carers Centre ha5 continued lo work closely with the Health and Sociol Core PortneT5hips IHSPC51 in Falkirk and Clackmannonshire lo help increose our capacity ond lo support the developments ol Wofk within other organisalions who a150 5UPPOrt carers and their lomilies. We have been oclive partners in the development ol various local 5trotegies and policies Ihol ollect the live5 01 carer5 ond those thol they care tor. ond we continue to SUPPOfl o large group ol carer representatives lo be involved in decision making processes within the portnerships.-As an organisalion we are commilled lo conlinvolly reviewing and evoluating our seNice with corers. This helps us lo ensure Ihol corers con occess Ihe support. inlormolion and involvement opportunities Ihol they tell us Ihal Ihey need ond Ihol maller lo them. In the lost year, we have., continued our working links wlh FDAMH (Folkirk & Dislrict Associolion ol Mental Healthl, LGBT Youth, Cenlrol Wellbeing, Scollish Families Affected by Alcohol & Drugs. providing a space wilhin the Centre lor delivery ol various support lor carers. We hove worked closely wlh RISE FV, including coordinating wqlh RISE FV lo host o learning day for oll slafl, ond we have conlinued working towards improving the occess ond supports for carers from Minority Communities. In Clackmannanshire we hove slrenglhened the work we deliver in community sellings. delivering corer gel-logethers tor corers ond those they core for. We have focussed on slrenglhening the copacily ond structure of the leoms across the orgonisation. The following highlights demonslrole Ihe depth and importance of our work during 2025- 26..
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company limiled by guarantee) Report otthe dlrectois for the year ended 31it March 2026 (continued) Inlorm We have continued lo develop our use ol social media lo improve acces5 to information and support for a greater number of corer5. Al the end ol the 25-26 period, we had 2.285 followers on Facebook. 822 on Twitter and 220 on In5togram. We are continuing lo improve the website and during the period we had 20,903 global visi1015 to our website. Evenls and activities promoted via Ihese chonnels included.. Carers Week. Corers Righls Doy. Carer trips and aclivilies, Christmas Prize Draw lor carers and various local ond nalional consullolions including.. Mental Welfare Comm15sioning, Gelling il right lor everyone. Dementia Strategy and consullalion5 lor both Falkirk and Clackmannanshire & Slirling Health and Social Care Partnership5. 3.897 corers received newslellers and e-bulletins promoting informalion. svpport ond involvement opportunities lor carers including short breaks inlormotion reloting lo Respilalily. Falkirk and Clackmannanshiie Corer5 Centre come second in Scotland lor Ihe most Respilalily breaks sourced and provided lo carers. entirely free. A real boost in our aim of developing corer aware communities ocross Falkirk and Clackmonnanshire - greol Ihonks 10 the hospilolily providers for their generous donalions. Carer5 Voice Groups in both Folkirk and Clacks have continued lo go from strength lo strength and ale meeting regularty wth severol corers representing carers views wlhin different locolily meetings. including the Inlegraled Joint Boards, Carers Strategy Group Falkirk. Digital support, Drug ond Alcohol partnership and Minorily Ethnic Corers. Addilionolly. funding from both the Folkirk HSCP ond Young Slarl h05 increased the Involvernenl work with young Care and young adult carers particularly concenlraling on identifying and supporting carer champions wlhin all primory Schools acr055 the localilies. Sloll allended 390 meetings with external organisalion5. Working in partnership helps to build a circle of support lor our orgonisolion and improves slatl knowledge ond awareness of communily-based support5 that ore available for carers ond the people that they care for. Support Advlt carer and parent carer support During 2025-26. 2.665 adult carers received individual support by phone. emoil, or online Ihrough 22.086 individual conlact5. Individuol support lor adult corers included listening ond emotional suppoil. provision ol informolion. benefit5 SUPPOrt ond help lo complete an Adult Carer Support Plan IACSPI. support with accessing a variety of short break options including options lor slatulory suppoll. 1.038 corers were offered or requested an ACSP ond 669 ACSPS were completed wlh corers. 3,129 contracts were made with Falkirk corers by the Falkirk CAB (Citizens Advice Sureaul 'Help lor Corers, project for financial support re5ulling in over £1.7 Million in welfore benefit awards lor local corers. The Telephone support team provided 618 corers with ongoing l.. I support. signposting and referrols to external orgonisalions- this is a specialist team lor corers experiencing o period ol crisis, poor mental health, or isolalion due lo their caring role. As well 05 1-1 support the Telephone Support Team review ASCPS and complete rea5sessmenls where there hos been o significant change in the caring situolion lor the carer or the person being cared for. Overoll. 521 Adult Carer Support Plans were reviewed during Ihe period. The H05Pltal Corer Support Workers provide support lo carers when they. or the person they care for, $ in hospital. leoving hospilol or has recenlly lell h05Pltal. As well as providing 5peciolised support lo carers Ihe hospitol team work wlh NHS slofl lo raise awareness 01 carers, rights ond help them with implementing section 28 01 the Carers (Scollandl Act 2016.
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) {a company limiled by guarantee) Report ofthe directors for the year ended 31$1 March 2026 (conllnued) Counselling With Time to Live Development funding, we were able lo continue to fund carer counselling support. 47 carers have benelited from 195 hours ol person-centred counselling. The counselling seNice ha5 expanded to include three counsellors. enobling corers lo have the option ol receiving Iheir sessions in person. online or over the telephone. Care with Confidence The Core with Confidence ICWCI programme hos continued lo oller o wide range of se55ions lor careTS vio blended sessions which are occes5ible both online and in person. Sessions are offered lo provide inlormalion and skills lo carers to help them in their coring role and lo improve their health and wellbeing and can be acce55ed during the day ond in the evening. In 2025-26, 77 CWC session look ploce with 436 corer allendances. Awareness Ralsing 88 aworeness sessions were provided by 5toff within communify selling5. These provide nformalion about carers, needs and rights and the Support that is ovailoble from the Carers Centre and olher orgoni501ions and have been offered lo members of the community ond professionols who work with corers. In addition, starling in November 2025 the Care wlh Confidence team hosted 3 Professionals Information Session5 in the Carers Cenlre with 19 proles5ionols otlending. The Supporl Options for Carers Team Supported 602 careis lo apply for and received a short breok gronl tololling £204.813, Ihonks lo funding from the Falkirk HSCP and Shared Care Scotland. Continued to develop the Respilalily support within the local community. Supported carer5 to access 461 national and local Respilalily offers. Supported carers lo access cinemo lickels donated by the Hippodrome in Bo'nes5 Supported corels lo acce55 session donated by Reslell Flool Centre Organised and allocated 749 loolball lickels acr055 19 matches lo corers and their families in porlnership with the Folkirk Foundotion. Supported coler5 to access donated tours ol the Rosebank Distillery Suppoiled carers lo occess donated overnight 51oys ot the 6nJcelield E51ale Supported corers lo occess donaled overnight stays in locations such os Nosshead lighthouse and the King Robert Hotel. Guitars were donated from o local charity that sUPPOrts young people lo participate in orchestral music. Stall allocated these guitars lo Young Adult Careis. Secured Better Breaks Ivnding lo pul on a programme of activitie5 lor young people ond their families, some ol which included.. Growing Connection5 Project events. Farm Fun & Nolure Craft Workshops. ASN Swmming Sessions. Soft Play Sessions, Arl Workshops. family fun days and private cinema screenings.
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company Ilm6led by guarantee} Report of the directors for Ihe year ended 31 J* March 2026 (continued) Corer 'Get Togethers, 92 'gel together, opportunities were provided wlh 725 allendonces. Al the request ol carers, we continued lo use Commvnily Menlol Health ond Wellbeing funding ond funding lo piovide lunche5 lor carers ond the people they core lor Clackmannanshire. Funding from Falkirk Heollh ond Social Core Partnership provided lunches lor carers and the people they core for in the Folkirk dislricl. Young CoreTS The Young Carers Service conlinves lo oller vilol support, giving young caiers the opportunilies for respite through aclivilie5 ond with Iransporl provided. During 2025-26. o Young Carer Stalemenl IYCSI wos ollered lo 198 Young Carer5 Iycsl and completed with 148 Ycs and 106 YCS were reviewed. Through a 'good conversation the Young Carer5 Worker and the Ycs decide together what oclions should be in the YCS. Some ol the oclions that Ycs were supported with were - monthly groups, l-l support, support ol school, short break grants. Young Corers received Aclivity Gronls funded by the fime lo Live Developmenl Funding, and sUPPOrt lo link wlh different commuriily groups and support. 430 Ycs accessed l.'I support through 493 sessions. 18 group sessions were delivered with 212 ollendances. Acling on feedback from young carers, the YC Team paused the group support lo deliver consullalion sessions. These sessions enabled yovng carers lo be directly involved in the planning ol ongoing group support. Following these con5ullalion sessions, a new progromme of young corer groups wos developed. Our continued Folkirk HSCP and Notional Loltery funding hos helped us lo continue ond grow the involvement work lor young carers ensuring the voice ol young carer5 are heard both locally and nolionally. The Young Carers Involvement Worker continues lo be an oclive partner ol the Falkirk HSCP and has helped lo build on our relation5hip5 with Edvcolion colleagues in schools and colleges lo raise awareness. introduce Support options. and help with bridging the educolion allainmenl gap that young carer5 are more likely to loll through. Young Adult Corers Falkirk HSCP and Robertson Iru5t funding enabled us to continue lo provide and grow the dedicoled service lor young adult corers IYACSI. an ollen forgollen and hard lo reach group of carer5. The YAC workers supported YAC5 to ochieve the outcomes identified during good conversalion when developing their Adult Corer Support Plans or YoLJng Corer Slalemenls. Support included- groups. I'.1 support ond residentials. os well as sell-growlh grants Ifunding towards clothes for interviews or new jobs. Iroining courses). 220 YAC5 occessed support through the project. The YAC worker carried out 65 I'.1 5UPPOrt sessions. 41 YAC groups were held wlh 215 oltendances. Invofve The Carers Voice meelings continue to give carer5 a lorum to come logelher lo discu55 and feedback on their experiences. Carets who attend Ihe Carers Voice meetings, come along becouse they have told us they are interested in making o difference and being involved in local and nolional decision moking Ihal moy alfecl carers. Carers have been invited lo have 0 soy in 139 involvement opporlunilies. including various consullalion5. and in the developments of the new strategic plans. Stall Irom the Corer5 Centre continue to support the IJB carer represenlolives lo piomole meoninglul parlicipalion. Addilionol corer reps have been recruited and ore support by stall lo allend a range of local and notional planning groups. During 2025-26 slalf porlicipated in 42 planning meetings alongside corer reps.
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a company limiled by guarantee) Report of the dlrectors for the year ended 31 st March 2020 (contlnued) stoff wellbelng Stall well-being hos ond continues lo be a priority especially as several staff themselves are carers. Support was provided lo ollow them lo cope wilh pressures ol providing complex core and support and the chollenges presented for carers in the current economic climate. We have ensured Ihol we have consi51ency with S&S for slafl, regular team meetings, wellbeing checks ins in ploce. all sloff hove completed suicide prevention and mental heollh awarenes5 training, the stall handbook and all policies have been reviewed ond updated. A5 0 result of the review a policy is now in place lot stall lo support corers who moy be experiencing thoughts ol suicide. The monthly staff bulletin is now in 115 second yeor ond continues ensure staff aTe kept informed of plans and developments within all areas of the organisalion. FINANCIAL REVIEW The income and existing funds hove been used lo fund Ihe expenditure incurred by the organi501ion during the financial year to 31 March 2026. The principol sources ol funding received by the organisolion are cuirently from the Clackmannonshire & Slirfing Health and Sociol Care Partnership. Falkirk Heollh ond Social Core Partnership, Falkirk Council. Clockmannonshire Council, ond NHS Forth Volley. The organisalion was olso delighted lo receive funding support from Shared Core Scotland, Corers Trust. Robertson Trust, Community Menlol Health and Wellbeing lund5, and the Notional Lollery during the financial year. Further funding wos received from olher sources, including sub5tanliol omounls lo provide respite breaks. with a strong focus lo relieve pressure ond improve carer heollh and wellbeing in this dillicult year. A5 a re5uII ol these income streams, the organisalion wos oble lo enhance the core services and widen the activities and support provided. Internal management ol funding. as well os ongoing budgeting meosures, continued lo be oddre55ed during the difficult circumstances in the period. Fvnding continued to be monitored intently lo ensure that the orgonisalion could continue lo operale within ils rneons. The funding received enabled elleclive home working lo continue, with Service and core activities ol the organisalion continuing wlh little disruption. Investment Pollcy Any money not required in the short term continues to be identified and held in interest beaiing accounts on o shorl-term bosis. No other inveslmenls are held. ReseNes Pollcy In view ol the continued pressure on unreslricled funding avoilabilily the Boord wll continue lo review ond closely monitor the Reserves ovailoble lo meet organi5ation requirements.
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company limited by guoranlee) Report of the dlrectors for the year ended 3151 March 2026 (contlnued) straleglc Prforllles The recognition ol priority areas wlhin our Strategic plon allowed us lo make considerable progres5 in oreos of.. Continue lo develop short breok opportunitie5. including Respilalily and outings. Developing robust inloimolion and recoiding systems lo enhance our ability lo coplure outcomes lor corers Corer involvement we now have a volvnlory leom ol carer rep5 actively involved in various decision moking ond slralegic group5. Carer hospltol support work Support lor corers when the person that they core lor is in hospital Delivering planned consislent short break options lor carers. Working wth new systems lo ieduce ovl woiling limes from months lo o lew weeks lor Adult Corer Support Plans Introdvcing inlerest-based respite oclivily groups lor Young Carers. We conlinuolly review and evaluate the support and services that we deliver and lo ensure we can continually meet the needs of local carers and sloll our new priorities lor 2026-2027 ore lo- Continue with the development work around carei opporlunilies priority aieas being widening the short bieok activity progrommes, Iroining 51olf lo deliver regular wellbeing opporlunilies and respitalily growth (corer aware communitiesl. Continue lo develop the involvement opporlunilie5 lor carers ol all ages lo enoble them lo have o voice ol locol and notional levels ol decision making relating lo carer5. Continue lo offer the centre os a hub and resource for other organisation5 and to allow carers lo occe5s other forms of suppoil. Work with a grant consultanl lo strengthen the funding throughout the orgonisolion. Develop the tech support lor cafers project. Work in partnership with Stirling Carers Centre to provide supporl in Clockmannanshire Conlinve lo ensure Ihal stolf wellbeing 15 priorilised and that slalf hove access to the training, eqLJiprnent and suppoil needed Milhin their roles ol supporting carers. STRUCTURE GOVERNANCE AND MANAGEMENT Governlng documents The organi5ation is o charitable company limited by gucsranlee. incorporoled on l April 1998 and registered os a chority on 4 May 1995. The compony was e9toblished under o Memorandum of As50ciolion which established the objects and powers of the charitable compony ond is governed under ils Articles ol Associalion. Management The directors ol the compony are olso charity Iruslees for the purposes ol chorily law and under Ihe company's Articles are known os members of the Management Commillee. The members of the Management Committee shall hold office until the third Annuol Generol Meeting IAGMI following Iheir appoinlmenl. Al Such lime they shall retire from office bul moy offer themselves lor re-election. The locus ol the work ol the orgonisation is supporting carers and therefore this is reflected in the lacl that one Ihird of the Management Committee is composed ol carers or former corers who are wlling lo use their own experience to as51sI the charity. Recruilmenl ol the Monagemenl Committee is mainly carried out by word ol mouth and at awareness roising events where the woik ol the orgonisalion is discussed.
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN} (a company limiled by gvaranlee) Report ofthe dlrectors for the year ended 31 March 2026 (conlinued} Efforts are made lo altiacl individuals wlh a diverse mix ol skills covering social work. business, heollh service and occounling. An opplicolion form osking lor two reference5 ond supporting letter are requested from prospective members who are interviewed by Ihe Choirperson and evaluoted. The final decision is taken by the Monogemenl Commi*lee. Indvctlon Proce$5 There is a wrillen induction piocess and short Iroining sessions are arranged when new members join the Committee. which may include existing members in order lo aid communication with the new membeis. These Iroining sessions wll be led by the Chair of the Management Committee and the Centre Manager. Oiganisatrional Struclure The organisalion ha5 a Monogement Comrnittee ol up lo 12 members and 2 odvisors who meet bi-monlhly and are responsible for the strategic direction and policy of the chority. A scheme ol delegolion is in place and day lo day responsibility lor the provision ol the Services rests with the Centre Manager and Operations Manager. These individua15 ore responsible lor ensuring Ihol the charity delivers Ihe services specified and thot key performance indicators are mel. The Managers have responsibility loi the day lo doy operolional management ol the Carers Centre in Falkirk and Alloa. individual supervision of the stall leam and also ensuring that the leom conlinue lo develop their skills and working practice5 in line with good practice. Risk Managemenl Internal control risk5 are minimised by implementalion of procedures lor oulhoiisolion of all Iran5aclions and projects. These procedures ore reviewed on o regular bosis lo ensure Ihal they continue lo meet the needs of the chorily. The organisalion is currently working toward5 the Exemplary level carer positive award. Procedures ore in place lo ensure compliance with heollh ond safety ol slofl. volunteers, corers and other visitors lo the Centre and other ollices. The organisalion hos conlracled wqlh Peninsula Busines5 Services lor Iheir 'Busines5 Sale" piodvct to further en5UTe the required compliance standard5 ore fully observed and maintained. The Slrolegic Plon is prepored wlh linanciol overview lor each current business year. ond slolu5 reports are regularly presented by the Centre Monager ot appropriate Management Committee Meelings. Recognising the financial challenge laced by ovr key IuF)ders. Centre Manager and Operations Manager regularly meet and keep lully informed of current processe5, polential changes ond impact on our lulure funding. With Corers Acl now in effect, change5 in funding decision processes and impocl on our service5 remains key, reqviring ongoing Board di5CUSsion. Related Partles The organisalion 15 a member ol o number ol orgonisolion5 including the Coalition of Care in Scotland, Volunteer Development Scolland. the locol Council for Voluntary Services and o network partner ol Corer5 Trust.
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a company Ilmiled by guarantee) Report ofthe dlreclors for the year ended 31 * March 2026 (continued) DIRECTORS. RESPONSIBILITIES The direclors (who ore olso trustees lor the purposes of charity lowl are responsible for preparing the Directors, Report and the financial statements in occordance with applicoble law and United Kingdom Accounting Standards (United Kingdom Generolly Accepted Accounting Praclicel. Compony law requires the direclors to prepore lincsncial slalemen15 lor eoch financial year. which give a true and fair view ol the slate ol oflair5 ol the choriloble company and ol the incoming resources. including the income and expenditure, ol the charitable company for the year. In preparing Ihese linonciol slolemenls, the directors ore required lo: select suitable accounting policies and Ihen opply them consislenlly.. observe the methods and principles in the Chorilies SORP,. make judgements and estimotes that are reasonable and prudent., slate whether applicable UK Accounling Standards have been followed. subject lo ony moteriol departures disclosed and exploined in the finonciol slolemenls.. prepore the financial 5tolemenls on a going concern basis unless il is inappropriate to presume Ihol the chorilable company will continue in operolion. The directors are responsible lor keeping adequote accounting records that disclose with reasonable accurocy al any lime the linoncial position ol the chorilable company and enoble them lo ensure that the linanciol slalemenls comply with the Componies Act 2006. Ihe Charities ond Trustee Investment (Scollandl Act 2005 ond the Charities Accounts Iscollondl Regulations 2006 las amended). They ore olso responsible for safeguarding the assets of the charitoble company and hence for toking reasonable steps lor the prevention and detection of froud and other irregulorilies. In so for os the directors are aware- there is no relevant audit information ol which the charitable company's auditor 15 unowore", and the directors have taken all slep5 Ihol they ought to hove taken to make themselves owore ol ony relevant avdit information and lo establish that the auditor is aware ol Ihol inlormalion. Dlreclois and Officer3 Liabillty Insurance During the period the charily purch05ed liobilily insurance for its directors and slofl as permitted by Section 233 01 the Companies Acl 2006. Avd5tors A resolution will be proposed al the Annuol General Meeling thol bk plus be re-appointed os oudilors ol the charitable company lor the forthcoming yeor. By Order ol the Soord vc Allordyce Dlrector 10 June 2026
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) {a company limiled by guarantee) Independent Avditor's Report lo the Trvstees and Members of Central Carèr5 A$50ciation (Falkirk and Clackniannan) for the yeai ended 3151 Maich 2026 Oplnlon We have audited the financial slalemenls ol Central Caref5 Associolion (Falkirk and Clackmannonl Ilhe 'charilable company'l lor the year ended 31st March 2026 which comprise Statement of Financial Activitie5. Balonce Sheet, Slalemenl ol Cash Flows and notes lo the financial slalemenls. including o summary ol significonl occounling policies. The financial reporting Iromework that has been applied in their preparation is applicoble low and United Kingdom Accounting Slandords, including Financial Reporting Standard 102 The Financial Reporling Slondard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Praclicel. This report is made solely to the charitable compony'5 members, as a body. in accordance with Chapter 3 01 Pail 16 01 the Companies Act 2006, and to the chorilable company'5 Iruslees, as a body. in occordonce with Regulation l O ol the Charities Accounts Iscotlandl Regvlotion5 2006. Our audit work has been undertoken so that we might stale to the chariloble company's members ond Iruslees Ihose matters we ore required 10 state lo them in an auditor's report and for no other purpose. To the lullesl extent permilled by law, we do not accept or assume responsibility to anyone other Ihon the charitable company. the chafilable company's members a5 a body and the charilable compony's Iruslees as a body, lor our audit work. lor this report, or for the opinions we have formed. In our opinion the financial slolemenls.. give a true and lair view ol the slate ol the charitable company's affairs as al 315 Morch 2026. ond ol ils incoming resources ond opplicalion of resouices, including its income ond expenditure. for the yeor then ended., have been properly prepared in occordance wlh United Kingdom Generally Accepted Accounting Proclice-. and have been prepared in accordance wlh the requirements of the Companies Act 2006. the Charities and Trustee Investment (Scollandl Ac 2(X)5 and regulation 8 01 the Charities Accounts Iscotlondl Regulations 2006. Basls lor opinion We conducted our audil in accordonce with Inlemalionol Slondaids on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities undei those slondords are further described in the Auditor'5 responsibilities for Ihe oudil of the linoncial slalemenls Section of our report. We are independenl of the charitable company in occoidance with the ethical requirement5 Ihot ore relevant to our avdil of the financial statements in Ihe UK. including the FRC'S Ethical Slondard, and we have fulfilled our other elhicol ie5ponsibililies in occordance with these requirements. We believe that Ihe audit evidence we have obtained is sufficient and appropriate lo provide o basis for our opinion. Conclusions relallng lo golng concem In auditing the financial Statements, we have concluded that the Iruslees, use of the going concern bosi5 01 occounling in the preporolion ol the financial 51alemenls Is appropriole. Based on the work we have performed. we have not identified ony moterial uncertainties relating lo events or conditions Ihol. individually or collectively. moy cast significont doubt on the charitable company's ability lo continue 05 a going concern lor o period ol al least twelve months from when the finoncial slalements ore oulhorised lor issue. Our responsibilities and the re5ponsibililies ol the trustee5 Wlth respect lo going concern are described in the relevonl sections ol this report. 10
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company Ilmiled by guaiantee) Independent Auditor's Report to the Trustees and Members of Central Carers Associatlon {Folkiik and Clackmannan) {conlinued) other informatlon The truslees are responsible lor the other information. The other inlormotion comprises the informalion included in the directors, report. other thon the financial slalemenls ond our auditor's report Ihereon. Our opinion on the financial stolemenls does not cover the other inlormolion and, except lo the exlenl olhetwse explicitly sloled in our report. we do not express any form o105surance conclusion Ihereon. In connection with our ovdil of the financial slalemenls, our responsibility is lo read the other infoTmalion and, in doing so. consider whether the othei information is materially inconsislenl with the linonciol stalemenls or our knovdedge obtained in the oudil or olherwse appeors lo be materially misstated. 11 we identify such material inconsistencies or opporenl material misslalemenls. we are required lo determine whether there is o molerial misslalement in the financial slotemenls or a material misslatemenl ol the other information. 11. bosed on the work we have performed. we conclude Ihal there 15 a maleriol misslalemenl ol this other information, we ore required lo repoTI Ihat focl. We have nothing lo report in this regard. Oplnlons on other matters prescr5bed by the Companles Act 21x16 In our opinion, bosed on the work undertaken in the course ol the audit.. the informolion given in the diieclors, repoil lor the linanciol yeor for which the financial slalements ore prepored is consistent with the financial slalemen15-. and the directors, report has been prepored in occordonce wilh applicable legol requirements. Malters on whlch we ale requlred lo report by exception In the light of our knowledge and underslanding ol the charitoble company and its environment obloined in the course of the oudil, we have not identified material misstatemenls in the directors, report. We have nothing lo report in respect of the following mallers in relation lo which the Companies Act 2006 ond the Charities Accounts (Scollandl Regulations 2006 require us lo report lo you il, in our opinion: adequate and proper occounling records hove not been kept. or retums odequale lor ovr oudit have not been received from bronches not visited by u5.. or the linanciol stalemenls are not in agreement with the occounling records and returns., or certain disc105ures ol director5, remuneration specified by law are not made,. or we have not received all the information ond explanalions we require lor our oudil., or the trustees were not enlilled to prepore the linanciol slolemenls in accordance with the small companies, regime ond take advanloge ol the smoll companies, exemptions in preparing the direclor5' report from the requirement lo prepore a slrotegic report. ResponslblllNes of truslee5 As expl(Jined more fvlly in the statement ol directors, responsibilitie5. the Iruslees (who are 0150 the directors of the charitable compony lor Ihe purposes of company lawl ore responsible loi the preparolion ol the financial slolemenls and lor being Satisfied that they give a true ond lair view, and lor such inlernol conlrol as the trustee5 determine is necessary lo enoble the pieparalion ol linanciol slalemen15 thol ore free from material mis51alemenl, whether dve to fraud or error. In preparing the financial slalemenls. Ihe trustees are responsible for assessing the charitable company'5 ability lo continue os a going concern. disclosing, as opplicable. matters related lo going concern and using the going concern basis ol accounling unless the Iruslees either intend lo liquidate the chariloble company or to ceose operolions. 01 have no reolislic allernolive bLtI to do so.
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company Ilmlled by guaronlee) Independent Avdiloi's Report lo the Trustees and Members of Central Carers A550ciation (Falkirk and Clockmonnan} {contSnved} Audltoi's responsibilities IOT the audit ol the Ilnancial 5talemenls We have been appointed as oudilor under section 4411 Ilcl ol the Charities ond Trustee Investment (Scotlondl Act 2005 and under the CompaT)ie5 Act 2(K)6 and Teporl in occordance wilh regulations made under those Acts. Our objectives are lo obtain reasonoble assurance obout whether the linonciol slalemenls as a whole ore free from materiol misslalemenl. whether due to fraud or error. and 10 155ue an avdilor's report that inclvdes our opinion. Reasonable 05surance is a high level ol assurance. bul is nol a guarantee that an audit conducted in occordonce wlh ISAS IUKI will afvays detect o maleriol mi5slalement when it exists. Mi5slatemenls can 0ri5e from fraud or error and are considered maleiial if. individually or in the oggregale. they could reasonably be expected lo influence the economic decisions ol users laken on the basis ol these finoncial slolements. Irregulorilies, including fraud, are instances ol non-compliance with laws and regulalions. We design procedures in line with our responsibilities. outlined above. lo delecl maleriol mis5tatemenls in respect ol irregularities. including fraud. The specific procedures for this engagement and the extent lo which these are capoble ol detecting irregulorities, including froud is detailed below.. Snqvired ol management, and those charged with governance, about their own identilicalion and Ossessmenl of the risk5 01 irregulorilie5, including ony known oclval. suspected or alleged instances ol fraud.. The audit engagement team identified the risk ol management override of controls as the orea where the finoncial slatemenls were most SU5ceplible to material misslolement due lo froud. Audit procedures performed included bul were not limiled to testing manual jovrnol entries ond other adjustments, evolualing the business ralionole in relation to any significant unusuol Iran50ctions and challenging judgements ond eslimale5.' Reviewing minute5 01 meetings held by management and those charged with governonce lo identify any matter5 including acluol or altempled Iroud, liligalion and noncomplionce with lows and regulations-, Inspecting expenditure incurred in the year while making sure this h05 been oppropriotely colegorised in the financial slalemenls. Thi5 included agreeing a somple from the nominol ledger lo purchose invoice while 0150 reviewing post yeor end tran50clions and invoices to confirm the compleleness of the expendilure wos disclosed. Because ol the inherenl limilolions ol an audit. there is o risk that we 711 not delecl all irregulorilies, including Ih05e leading lo a material misstotemenl in the financial slolemenls or non-compliance with regulation. This risk increases the more that complionce with a law or regulation is removed from the events and Ironsactions ieflecled in the linonciol slolements. as we wll be less likely lo become aware ol in5tonces ol non-complionce. The risk is also greoler regarding iTregulorilies occurring due lo fraud rather than error. os Iroud involves inlenlionol concealment, forgery. collusion, omission or misrepresenlalion. 12
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN} (a company limited by guarantee) Independent Audilor's Report to Ihe Trustees and Members of Central Carers Association (Falklrk and Clackmannan) (continued) A5 parl ol an audit in occordance with ISAS IUKI, we exercise prolessionol judgment ond maintain professional sceplicism Ihroughoul the audit. We also- Identify and assess Ihe risks ol material misstatement ol the linanciol slalemenls, whelher due to fraud or error, design and perform audit procedures responsive to those risk5, ond obloin audit evidence that Is sufficient and appropriate lo provide o basis lor our opinion. The risk of not detecting a material misslalemenl resulting from froud is higher thon for one resulting from error, as Iioud may involve collusion. forgery, intentional omissions. misrepresenlotions. or the override ol inlernol control. Obtain on underslonding of internal control relevonl lo the audit in order lo design avdil procedures that are appropriate in the circumstances. bul not lor the purpose ol expressing an opinion on the elleclivenes5 01 the chariloble company's internol conlrol. Evol(Jole the appropriateness of accounting policies used and the reasonableness ol accounting estimates and related disclosure5 made by the Iruslees. Conclude on the appropriateness of the Iruslees, use ol the going concern basis ol occounling and. based on the audit evidence obtained, whether a molerial uncerloinly exists related lo events or condilions that moy cost significant doubl on the chorilable company's abilily to continue a5 a going concern. 11 we conclude Ihat a maleriol uncertainly exists, we are required to draw oltenlion in our audiloi's ieporl lo the related disclosures in the linoncial 51atemenls or, il such disclosures are inadequate, lo modify our opinion. Our conclusions ore based on the audit evidence obtained up lo the dote ol our auditor's report. However. fuluTe events or conditions may couse the charitable company lo ceose lo continue as a going concern. Evaluole the overall piesenlalion. Structure and conlenl ol the linoncial slalemenls, including the disclosures. ond whether the linoncial slolemenls represent the underlying Iiansoclions ond events in a monner that achieves fair presenlolion. We communicale with those chorged wlh governonce regording, among other matters. the planned scope and liming ol the audit and significant audit findings. including any significant deficiencies in inlernol control Ihol we identify during our audit. Robert Taylor (Senior Stolvtory Auditor) For and on behall ol Dickson Middleton. Chartered Accountants and Slalulory Audllors. 20 Bainton Street, stirling. FK8 1 NE. Dickson Middleton Is ellgible lo act as an ovd51or In lemis ol sectlon 1212 of the Componies Act 2006. 10 June 2026 13
CENTRAL CARERS ASSOCIATION {FALKIRK AND CIACKMANNAN) (a company Ilmiled by guarantee) Slatemenl ol Financial Actlvitles (Inclvding income and expendltvre account) lor the yeai ended 31st March 2026 Note 2020 Total Funds 2025 Reslrlcled Vniesfrlcted Fund5 Funds Fund5 Income= Donotions and legacies Choritoble Activilie5 Investment income Other income Totol 3,426 1.022,458 3,U8 1.166 1.030,é98 3.426 1,752.991 3,146 3.473 1.584.250 730.533 2.131 1,589,854 730.533 7,761.231 Expendfvvre.. Chaiitoble activities.. Expenditure on charitable oclivities 678,740 678.740 9S8.513 958,573 1,637.253 1,637.253 1.538.548 1.538.548 Nel In¢omlng resources before trunsfers 51,713 72.185 123,?78 51,306 TFansfer between lunds N•t Incomlng resovices 51.793 72,185 t23.978 51.306 Bolances brought loard al 151 April 2025 109,508 518,233 627,741 576,435 Bulances cathed l•rw¢id at 31st Mawch 2026 141.301 590,418 751.719 627.741 The noles on pa9e$ 17 10 27 form part ol these flnan¢lal stalemenl5. 14
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a company limited by guaranlee) Balance Sheet as at 31st March 2026 2026 2025 Notes Flxed o55ets Tangible fixed assets io Current assets Debtors Cash al bank and in hand 68.337 718.799 787.136 66,764 633,066 699,830 Credllors- amounts falling due wilhin one year 35,41 72,089 Net cuirent assets 751.719 627.741 Net assets 751.719 627.741 Funds Reslricled income funds Unrestricted lun Undesignaled funds 15 161,301 109,508 590,418 518.233 Total charty funds 751.719 627.741 Approved by the board ol directors on l O June 2026 and signed on their beholl by= J Allardyce (Direclorl E Ramsay (Direclorl Company Numbei SCI84443 The notes on page$ 17 10 27 lomi part of these Ilnttnclol Jtatements. 15
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) {a company Ilmrled by guarantee) stalernenl of Cash Flows loi the yeor ended 31 st March 2026 2026 2025 Reconclllolion of nel movement In funds lo net cash Inllow from operating actlvllles Nel movement in funds Inlerest income shown in investing activities Depreciation IlncreasellDecrease in debtor5 Increa5el IDecreosel in CTedilors Net used In operating acllvllles 123,978 51,306 (1,573) 36.672 85.733 128,4251 40.934 63,815 Cash Ilows from Invesllng acllvllles Interest received Purchase ol fixed assels Cash provlded by invesNng activllles Incfe05e In cash and cosh eqvivalents In the year 85.733 63.815 Cash ond cash equivalenls ol ljl Apfll 2025 633.066 569,251 Cash and cash equlvulents ol 31st March 2026 7T8,799 633.066 The notes on pages 17 to 27 lomi port of these Ilnancial statements. 16
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a company limrled by gvaTantee) Notes to the financlal $latement5 for the year ended 31st March 2026 l. Accounllng pollcles Bosis of re The linonciol slalemenls have been prepared in accordance with the Financial Reporting Slondord applicable in the UK and Republic ol Ireland IFRSI 021, the Chorilies SORP IFRS1021 and the Companies Act 21J)6. A Summary ol the more imporlanl occovnling policies. which hove been applied consislenlly, is set out below. The charity rneels the definition ol a public benefit enlily under FRS 102. Assessffn nlof oin concem The Director5 are of the opinion that sufficient funding is in place to cover their planned activities lor 2026/27. Particular funding bodies have yet lo provide commitments lo funding beyond thi5 period,. however. il is the considered opinion of the directors Ihal the company has in place a business model which will enable il lo continue lo operate lor ol least o period ol 12 month5 from the approval date of these linonciol statements. As a result the going concem basis of accounting has been adopted. Incomin resource5 All incoming resources are included in the 51alemenl ol financial oclivities when the chorily is enlilled to the income and the omovnl can be quantified with reasonable accuracy. The following specific policies are opplied lo porlicular calegories of income.. Volunlory income is received by woy ol gran15. donolions and gifls and is included in lull when receivoble. Grants. where enlillemenl is not condilionol on the delivery ol a specific peilormance by the charity. ore recognised when the charity becomes unconditionally enlilled to the grant. Donoted Services and facilities are included al the value lo the charity where this can be quanlilied. The value ol services provided by volunteer5 has not been included. Incoming resources from grant5. where reloled lo performance ond specific deliverobles, are accounted lor os Ihe chorily earns the right to consideration by ils performonce. Income is deferred loi gronls which hove claw back conditions. Income from chorilable activitie5 15 recognised a5 It is eorned li.e. as the reloled goods ond services are provided). Inveslmenl income is included when receivable. sources Ex en Expenditure is recognised on on occruals basis 05 the liobilily is incurred. Expenditure only includes VAT to the exlenl that it cannot be lully recovered. The followng specific policies ore applied lo particular categories ol expenditure.. Costs ol roi5ing funds comprise the costs incurred lor lundroising purposes. Charitable expenditure comprises those costs incurred by the chorily in Ihe delivery ol ils activities and progrommes lor ils beneliciories and their a550ClQted support costs. Governance c0515 include those cos15 ossocialed with meeling Ihe constilulionol ond slolutory requirements of the chority and include audit lees ond costs linked lo slralegic manogemenl of the chorily. All costs are ollocoled between the expenditure categories on the bosis designed lo rellecl the use of the resource. 17
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) {0 company Ilmited by gvarantee) Notes to Ihe flnancial Statements for the year ended 31st March 2026 {continved) l. Accounllng policles (conllnued) Pensions The charily make5 contributions lo per50nol pensions for Stall who hove not opted oul. These pensions are defined conlribvtion in nalure and the charity contributions are occounled for by recognising amounts poyoble in the year in Ihe 5talemenl ol financial oclivilie5. erotin le Rentals under operoting leases are included in the 51alemenl ol financiol oclivilies on a straighl-line basis over the lease term. Toyxalion The chorily is recognised as a charity for laxalion purposes. As such the charity is exempl trom lax on income and gains lo the exlenl that these are applied lo chaTiloble objects. No lax charges hove arisen in the chorily. Tan ble fixed ossets The cost of longible fixed a5sels is their purchase cost or, il gifted, their volve at the dale ol gift. reciation Depreciolion is provided on fixed 05sels lo write off the cost, less the eslimoled residuol value, evenly over the years slated below. Leosehold improvements Fixtures, liltings and equipment over the term ol the lease 2010 Straight line Debtors Debtor5 are recognised al the settlement amounl due. Prepayments ore volued ol the amount prepaid nel ol ony discounts due. Creditors ore recognised where the company has a present obligolion resulting from a p051 event Ihol will probobly result in the transfer ol lund5 to o third party ond Ihe omounl due to sellle the obligation can be measured or estimoted reliably. CreditOf5 ore normolly recognised ot their selllemenl amount after allowng for any discounts due. Finan lol insfrruments The charity only hos linonciol assets ond linanciol liabilities of a kind Ihol qLJalily as basic financial instruments. Bosic financial instrumen15 are iniliolly recognised al transaction volue and subsequently remeasured at their settlement value. accountin The various reserdes set aside by Ihe chorily are os lollow5.' Restricted lund5 ore subject lo reslriclions on their expenditure imposed by the donor or through the terms ol o gronl. Unrestricted funds ore availoble for use ol the discretion ol the directors in fuitherance ol the general objectives ol the chorily. Designoted lund5 Qre unrestricted funds eormarked by Ihe direcl(Ys for particular purposes. Currenl designated funds include sums tied up in fixed osset5. centre funding and fulure project funding.
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a company limited by guarantee) Notes to the flnancial stalemenls foi the year ended 31 st March 2026 {continued) Donalions and legacies Unreslrlcled Reslrfcled Funds Funds 2026 Tolal Donallons Donations Gifts Gifts in kind 3.206 3,206 220 3.426 220 3,426 Unrestricted Funds Re51ricled Funds 2025 Tolol Donations Donolion5 Glfts Gifts in kind 3.318 3,318 155 3.473 155 3.473 Incomlng resources Irom choimoble acllvFlies Unreslvlcled Funds Reslrlcled Funds 2026 Total Forth Volley Heollh Boord Falkirk HSC Partnership Clackmonnonshire & Stifling HSC Partnership Young Slorl- Communify Fund Carers Trust Shared Care Scotland The Robertson Trus1 Slirling Volunteer Enterprise Other l<£lO,0001 68,074 842,873 108.064 68,074 200.590 1.043,463 116.936 225,000 45,729 45.729 11.229 11.229 309,356 309,354 26.000 26.000 9,054 9.054 11.631 15.086 730,533 7.752,991 3,447 1.022.458 Unre511icted Fund5 Reslricled Funds 2025 Total Forth Valley Health Board Falkirk HSC Partnership Clackmannanshire & Slirling HSC PaTlner5hip Time lo Live Time lor Me Gronl Young Storl- Commvnily Fund Caieis Trust Shared Core Scotland The Robertson Trust Other l<£1 0,0001 67,475 818.203 108.064 67.475 206.142 1.024,345 116,936 225.000 l O.O(K) 10,000 44.996 44.996 13,193 13,193 162.846 162.846 26,000 26,OC 9.267 10.395 589,380 1,584,250 994,870 19
CENTRAI CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company limited by guarantee) Notes to the financSal Statements for the year ended 31s1 March 2026 (conlinved) Investment Income Restrlcted Unrestricted Fund5 Funds 2026 Total 2025 Tolol Bank interest receivable 3.648 3,648 3.648 3.648 Olher Income Restricted Vnrestrlcted Funds Fvnds 2026 Tolal 2025 Tolal Other Income 1.166 1,166 2,131 2.131 1.166 20
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (o company limited by guarantee) Noles to the financial 5taternents foi *he year ended 31 $1 March 2026 {¢ontlnued) Analysis of expendlture on charSlable ocfivities Basis ol Apportionment Raising funds Chorltable acffivilies 2026 Total Slalf costs Carer awards poid Corer support costs Activity costs Hospitolily & functions Staff lime Direcl Direct Direct Direct 1.763.059 231,367 2,312 27.740 19,816 1.763,059 231,367 2.312 27,740 19,816 1.444.294 1.444,294 Support c051s Governonce costs Direct Sloff time 158.168 34.791 192.959 158.168 34,791 192,959 1.637.253 1.637.253 Basi5 Qt Apportlonmenl Ralslng fund5 Charltable activilles 2025 Total staff costs Carer owords paid Cafer support costs Activity costs Hospitality & functions stall lime Direct Direct Direct Oirecl 1,120,937 177.775 3,233 31.588 18,669 1,120.937 177,775 3.233 31.588 18,669 1.352.202 1,352,202 Support cosls Governance costs Direct Slafl lime 147.850 38,496 186,346 147,850 38.496 186.346 1,538,548 1,538.548 Total of £231.367 of gronls were payable lo individua15 to the yeor ended 31 st March 2026 12025: £177,775). 21
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company limited by guarantee) Note5 lo the flnonclal stalements lor the year ended 31 sl March 2026 (COnnued) AIIoc¢7tlon of Support & Governance Costs Basis ol Apportionment Support Governance Costs Costs 2026 Total Wages & salaries Audit lee Legol & professional Reciuilmenl & training Premises Deprecialion Postage. slolionery & advert. Telephone Hire ol equipment Sloll travel General expenses Stall lime Direct Direct Direct Direct Direct Direct Direct Direct Direct Direct 7.445 7.380 Tg,964 7.445 7.380 19.964 3.695 101,354 3.695 101.354 9.670 11.021 ia.063 4,919 11,446 158.168 9.070 11,021 16,063 4,919 11.444 192,959 34.791 asi5 of Apportionment Support Governance Costs Costs 2025 Tolol Woges & salarie5 Audil lee Legol & professional Recruitment & training Premises Depreciation P05toge, 51otionery & advert. Telephone Hire ol equipment Slofl travel Generol expenses Sloll lime Direct Direct Direct Direcl Direct Direct Direcl Direct Direct Direct 7.463 7,800 23.233 7.463 7,8(K) 23,233 3.106 94,938 3,106 94.938 11.917 10,673 15.679 4,082 7.455 147.850 1,917 10.673 15,679 4.082 7,455 186,346 38,496 22
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company limiled by guarantee) Notes to Ihe flnancial slalements for the yeoi ended 31st March 2026 {contlnued) Operatlng suiplvs The operating surplu5 Is slated ofler charging:_ 2026 2025 Sloll pension contributions Auditors remuneration 74.354 6.380 1,000 73.987 6,800 i.Ix)o oudil other Depreciation Operating lease rentals 16.063 15,679 Wages and Salorfes A 5ummory ol the wages costs lor the charity's employees is shown below'.- 2026 2025 Aggregate gross wages and salaries paid lo employees Nalionol Insurance other pension costs 982,798 111.300 74.354 7.168.458 968,059 84,308 73,987 1,126.354 The chorily had no high paid members ol staff with lolol remuneration in excess ol £60.(X)O each12025'. nill. Number of Employees The averoge monthly numbers of employees during the yeai were.. 2026 Numbei 2025 Number Monogement administration Chaiilable expenditure 28 34 28 34 For the purposes of this disclosvre, the key manogement personnel are defined 05 the senior monogemenl team whose aggregole remuneration in the year was £99,26212025- £99,502). No director received ony remvnerolion during the year. Expenses ol £Nil lor travel expenses and working from home expenses were reimbursed to direclors12025- £Nill. 23
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) (a company limited by guarantee) Notes to the flnanclal statements foT the year ended 37st March 2026 {¢ontinved) io. langible lixed ossets Leasehold Improvements Fixlvres & FSlllngs Total Cost Al l April 2025 Additions Al 31 March 2026 18,864 16.713 3S.S77 18.864 16.713 35.577 Oepreclation At l April 2025 Charge lor the year Al 31 March 2026 18,864 16.713 35,577 18.864 14.713 35.577 Nel book volue At 31 Morch 2021 Al 31 March 2025 I l. Deblors 2026 2025 Olhei Debtors Prepayments 60.779 7.558 68.337 57.570 9,194 66.764 12. Credllors: amounts talling due wilhin one year 2026 2025 Other creditors Accruals & deferred income 15.891 19.526 35,417 53.903 18,186 72,089 13. Lloblllty of members The charily is a company limited by the guaianlee ol ils member5 and has no share capital. Every member undertokes lo contribute lo the ossels ol the charity in the evenl ol il being wound up by on omounl not exceeding £1. 14. Operating lease commllments The chorily hod lolol Ivlure minimum commitment5 under non-cancellable operating leases ol:_ 2026 2025 Within one year Between 2 ond 5 years Over 5 years 48.9V7 131.687 42.855 180,684 159.972 24
CENTRAL CARERS ASSOCIATION {FALKIRK AND CLACKMANNAN) (a company limited by guarantee) Notes to the linanclal $talemenl$ for the year ended 31st March 2026 (continued) 15. Fund Reconciliation Al Id ApFII 2025 A131, Expenditure Transfers March 2026 Incom• Unre51rlcted funds Designoted bolriendors evenls Designoled young carers events Designaled Clocks corers event5 Designated Falkirk carer5 evenls Properly and equipment fund Community heolth- ptsrenls Clacks. Parents Group Generol fvnd5 367 367 17.618 2.717 11,263 50.420 3.672 91 504.270 5.065 11.5581 2.717 11.263 50.420 3.672 91 435.592 1.025.633 1956,9551 518.233 1.030.698 1958.5131 590.418 Restrlcted funds Folkirk carer5 activity group5 Better breaks fund Former ctsrers group Carer5 Trust- individuol carers Short breoks funds ladultsl rime to Live Time to Live- DD Aword Agnes Wolt Iru51 ICF Falkirk ICF Clackmonnonshire Y.C.S Falkifk Y.C.S Clackmonnan5hire CT Other YCIYAC YAC CT Making Corers Count Clacks Heolth & Wellbeing Young Start YC/YAC 2.155 11001 114.6261 2.055 1.102 701 1.925 15.728 701 3.070 3.591 22.466 115.6811 4.859 5.962 1.928 78 2.239 805 200 12.135 29,313 11.004 1168.7551 129,4491 178,6851 12.1201 1162.5161 142.4081 157,1201 141,2561 293.828 286.845 194.3661 4,739 19.3291 39.372 1.875 11.9331 805 200 2.000 147.225 79.852 58.917 37.084 9,054 45.729 110.0691 130.7141 44.328 Time for Me Gront The Robertson Trust Clacks recovery fund individuols Scottish Children'5 Lottery SVCO- Corers capacity buitding 2,477 26.000 12.2441 126.5291 233 25.583 26.112 4.ODO 7.210 7.210 109.508 730,533 1678.7401 161,301 627,741 1,761.231 11.637.253) 751.719 25
CENTRAL CARERS ASSOCIATION (FALKIRK AND CLACKMANNAN) {a company limiled by guaianlee) Note$ to the financlal $latemenl$ lor the year ended 31 $1 March 2026 (continued) 15. Fund Reconcillatlon {continved) Purposes ol deslgnaled fvnds - Fvnded Event5 Funds accumulated from donations from individuals and organisalions lo benefit volunteer beliienders. young carers. carers in Clockmannonshire and corers in Falkirk respectively by financing various leisure ond educalionol events. Propety ond Equlpment Funds Reserves accumuloled lo moke provision lor lulure significant rent increases or polenlial non routine maintenance of the property ot l o Bonk Street ond lor the replacement of office equipment and furnishings. Communlty Heallh- Parents Group Core funds received from 5totulory outhorilies cover only the salory ol Ihe Parents Work. fftis Fund ollows the worker lo orgonise a wide range ol leisure ond educolional events involving speakers and therapists as well as external visits lo a variety ol venues. Purposes of restricled lunds Folkl Corers ActlvFlles Groups Fund5 accumulated from donation5 to allow the organisalion ol regulor and one off octivities including the carer's lunch, men's group and Christmas lunch. Short Bfeak Fundsl Tlme to Llve To provide re5Plte holiday breaks ol their choosing for Adult Corers lo a maximum of £4(Y) each. Young Adv1* C¢7rers Fvnds Funds lo complele leasibilily study and develop the service for young adult carers. Agnes Watt Trvsl Funding lo provide pampering sessions for odull carers and expenses reloled lo befriending lor young carers. cis Funding from the Scottish Governmenl lo allow Local Authorities lo provide support for carers. Peer Svpport Group Fvnding from Carers Trust to support o former caiers group. Scotspiiil Holiday Scheme Funding lo award corers short holidays or days out in Scotland. Working alongside Visit Scotland and tourism provide[5. Wintef Pressure Fund {WPF) Funding from the Scollish Government lo aword carers with gran15 UP to £500 to help them th the steep increase in the cost ol living during winter 2025/2026 Falkirk and Clackmonnshire Mental Heallh & Wellbeing Funding lo hold activities and support sessions lor carers lo help sustain and improve their mental health and wellbeing. 26
CENTRAL CARERS ASSOCIATION (IALKIRK AND CLACKMANNAN) (a company limited by guaianlee) Notes to the flnanclal $tatement5 for the year ended 31$t March 2026 (conllnved) 15. Fund Reconcilialion (continued) ICF Funding from the Scottish Government lo allow Health ond Social Care Parlnerships lo provide support lor adult carers. Clackmannanshlre Menlal Heamh & Wellbein9 Funding to hold activities ond support sessions lor carers lo help sU510in ond improve their menlol heollh and wellbeing. Robertson Trust- Young Adull Carer Funding Fhe funding from The Robertson Trust is lo be used to enhance the Young Adult Carer5 Piojecl. Within our opplicalior) we expiessed thi5 WQS to cover the costs ol a part-lime young adult caier worker lo expand the service copocily ond ony remaining funding would cover a550ciated oclivily costs. The Young Adult Carers Project has hired 0 21-hour per week parl lime worker who wll ollow us lo expand our service in Clackmonnanshire. Scottlsh Chlldren's Lottery The funding from the Scottish Children's Lollery will be used lo provide young carers with activities and experiences as identified by the young carers themselves. These oclivilies wll be delivered locally lo carer5 in the Falkirk and Clockmannanshire areas, mainly during the school holidays lo provide young carers a break from their coring roles during these limes. Analysls ol net assels between funds 2026 Tolal Funds 2025 Total Funds Restrlcted Unreslrlcted Flxed assets cuent a$5ets Debtors Cash at bank ond in hond 29.234 135.015 164,249 2.948 39.103 583,784 622.887 32,469 68,337 718.799 787.136 35.417 66.764 633.066 699,830 72,089 Cvrrenl Ilabllltles Nel cvftent assets 161.301 590.418 751.719 627,741 Total A t le Pension Liability Net Assets Fun Current Llabllllles 761,301 590.418 751,719 627.741 17. Related party transaction$ No Ironsoclions lo disclose12025-. nill. 27