Rwt ofthe TrM•teu A WESTERN L8LLS COmMuNf CARE FORUM SCIO 26 txwl8 Str#i Slornoway l•l¢ of L¢wh Hsi 2Tr
Comt•ots of th• FlmAelal gtsteAts r th•Yar Jl re 1•15 1 kn 6 l•dope•thit Kx•mlm•r'• Report Ststr•K#t •f FI••d Adlvll N•t• to the FIMnd•l Ststenie•ts 10 tr) 15 16 17
r the Ythir Ed•d 31 Mareh 2•23 Th¢ tsiiiteu wlK• •n allo dlrectorj of the eh•rfty for th• purpojog of the Com•¢9 Aet 2(K16, prejent their report with the fclaI Btstem¢Dts of th¢ ¢hthty for th¢ yf4r JI MArch 2023. The tru•tee8 have adopted the PTovision8 of AL%ountin8 •ry1 Rwiin8 by Ch•rllle8: Slal¢tn¢ftt of R¢¢ommended pr1 applicable to ¢kniiie8 preparin8 their aceounts iti K¢Ordrt with th• FIllthI R¢poth8 Sland•rd wllc4ble In the UK and Rwbllc of Ireland IFRS lir2) (¢ffe¢tiv¢ l Jthu•ry 2019). The ¢h•rityl obje¢ts and ptyncipal &tsvttle8 the provigton of *Jvice •Dd •Mig18iice with re8rd to the e5tablighment d of owisatioDS which tre establish&1 for the C•ry heahh aThl benefft of the residellts of the Weskrn Isle&
with a VaTiety of l(K*l 8D)wx and Mtloml ory•nlulloni; loc•1 Volunt c•re nwny othern Taz8a Pw2
R¢port of the Trn•te for the Yar Eoded 31 Mr¢h 225 . The NlOts Cbmmunity Pd . W¢8t¢rn tsks UB Th¢ projrxt offtt¥ th• followin8 WVi(%8: . Provision of trainiD8 to w4id e4rrf8 in thetr own homeA . Si8n wtin8hth to swb]x)rt KrvicOI¢ncl¢1 . BiLTh)d prtssure check8 . of kniniD8 to nxmber or8atiisatiOtiY ¢8tabllBheA to provide ¢•r¢ and mwrt . The aim of Re4pithlity is to pmvide a short vital break from routine for in Sc4)tland WIK they ne•1 it mosL This 1$ achievfyl by eCtIng c¢[$, or8aoi8ation8 with hospitsbty, towism and Jeisure IwsiDesge8 tho ar¢ wii]in8 to don* & br& free of char8e Hard1P by a yant re¢¢iv&l from Shared Care Scotland MwkAI Mem•Tks. This project wbicb supprt8 people Iivill8 with dementia and their carers. peq)le living with oth kmg trnn Lwditicw aTrJ those living alone. It provides s¢8sions of music, SiDW ¢k•t Ovtt A di1 pl8tf(Km to help pr¢vthi Jo¢1 i80l•lion and loneliDeu. Fundin8 wa8 re¢eiV fro Communities MeDtsI H¢Jlth & Wellb¢in8 Art TrnMformalI Snpprt (CATS) Fund . fimding xeceived to en•ble the pwcb18e of rr Acl Fu& Pa8¢ 3
day.tfrday flu¢tiwtiOD8 dwou8h INd8dln8 and in¢om&lexpendltwe monittYin8. The level of rewve ij to qybtij fty (m i by year tbett is no gurntee of continue4J fi11 Whitst il ij unlth¢ly ttrot all will f•il c we be knoking to bold rea¢8 of £70.000 ts £85.( to milipts ri•k& . To leek fwtrr for th¢ R¢8pitslity proJL Th¢ is • SLxxtith awitable Jtieorp Or8Awsation (sao) as of 30 March 2022. The dwity Was evwly • clwitsblt¢ompny bmited by 8uarnnt¢4 mcAry)r8ted on 10 July 1995 and T¢31¢d u • Scoiusb elwily. The •6•6ts of were trfer1 to the SCIO oll 30 March 2022. poway of the clwitthk cory•ny •nd li Bovern undex its Articl¢s of Al811tion. In th¢ eveni of the con)paDy being up m¢Dth wu¢ uittd cltribute In amount not exceedin8 £1. Pa8¢ 4
r th• Y••t JI MAreth 2•29 Unts the SCIO Conllull the 1I*e8 it the tlrn the rylwlon from • ¢1witlIe Ilmrted A Sao the firn membm otthe SCIO. Xi23918 West Tthen Isle of H1$ HS33 of Lewryi HSI 2JF
Report •f the Tr••te ror th• Y•w 31 March 2•25 srATEMENT OF TRIISTEKS. RESPQNSIBILrriK8 The wli¢able to thritm in S¢dland requlr¢8 tho Inirttt8 to Prep frnancid fitatenx for fiD•ll y whith gi a and f•ir vicw of the itste of 81kn of the cJwTIty find of the iticomiti8 r¢o(Ru¢¢8 wl applic10 of the position of the charity and to enable them lo enBUrn the fmancial statements compty with the awiti d 1nvethn1 (EthlaThI) Ad 25, the alIty Attounts (&odaThl) Reg&ti<mI 2(Mp {u mwmaed). They are akn responTrk for reButhng th¢ 488¢ts of the clmrity and hentt for taking r¢a80nable 8teps for th¢ preVethI •Trl d10 offrwj and other iryluitie& AFvowJ by of the booyd of tturtee8 on 3 Novembtr 2025 and iiped on its behalf by: P•s¢ 6
Indepe1¢ Ex•mlner'• Reprt to the of We4t¢rn Jthl Clre Fon• SCIO I rewt em the4C¢4)unts for the yearendeA 31 kllreb 202S let (xit M we• el8h¢ to fiftethL The trustees arn Tewiibk for the prepthtion of the ltt wlth the tern of the Cbtri¢ieJ and Ththe tnvesttnfflt (S(otlMbd) Ad 2)5 MI the A¢iThmts {Swtknd) Regul1(5 2(1)6 (aj atrthknl). The ¢bri thutees toNid¢r thit I111 of 10(IMa) lo (¢) of th Att(AmlA R¢gukntioN dots an>ty. It18 my re4X1b1lity to ex•mine the xc{Junts u wulred Se¢tlon 44(IXc) of the Acl and kl 4l•t¢ U) ke<p ?%?untin1 r(d$ in ceordtsv with S•¢tion 44(IXa) of Ib¢ 2(s Art R¢yda¢M 4 of th¢ 2(M)6 Marn Jk*bJ (kn4)n Lid e of Lewis HSI 2JF
WESTERN ISLES COMMUNITY CARE FORUM sao StatemtDI of Flnxn¢lil Ac¢MtI ror thè Yr Ended 31 March 2023 31.3.25 Total 31.3.24 Urtre8trl¢wl ReJtrl¢ted Nole8 INCOME AND ENDOWMENfs FROM DonitioD8 and le8•¢ies 3,104 3,194 6J07 Ckrltbk *etMd Cknilable activities 61921 141, 204,845 199,e Other t(•11 activitie 1,060 87 87 Tol•l 142 014 CThwitable activities 178 NET INCOME 13.476 17,473 30,949 19.068 RECONCILIATION OF FUNIKS Totsl funds brought forward 56.423 54,797 111220 92,152 72 14 70 a169 The nots• fwm part of th060 llnhn¢ial staloments Pa8e 8
WLSTERN ISLES COMMUNfry CARE FORUM sao 31 Marcb 2925 31.325 Totsl 31.3.24 Totsl fund Nol¢• CURRENf Caah at 72,169 72270 144839 111139 14 (2270) (2270) (919) ET CURRENT ASSETS iii 69.899 72270 142.169 111220 NET A&8ZTS 72 142 169 iii 15 69.899 72 56.423 142 169 were y181 on its bebalf by: The note8 forni wt of the fin¢ tht¢m¢nts Paze 9
WESTERN ISLLq COMMUNITY CARE FORUM SCIO N•t¢• to the FIAu&l 8tsttmeDts for tht YMP E•d•d 31 M•nh 1025 AcroiwriNG POLICIF3 Bajb of prq)&rln8 the flnudl •tstem•nts The fillwKl818tateMeftts of the eharllyty whl¢h li a publlc b¢n¢flt eN¢lty under FRS 102, h8ve been in )rd&nee with the Chrritle8 SORP (FRS 102) 'Aecotmlthg attd Reportttig ty all¢s. st8ienM of Prnctice applicible to ch<lo8 prepthn8 their accounts An a¢eord8nc¢ with the Financial RwtiD8 Stsndatd pIle¥ble In the UK •nd Republic of Ireland (FRS I(12) (effective l January 2019),, Fin•n¢ial Rq)ortiD8 Stsndthl 102 The Finall¢lAI R¢portlllB St2lldard appll¢able in th¢ UK and R¢publi¢ of Trtlthd Ind the Account8 (Scotld) Re8ulatlonB 21Th (a8 om¢nded). The fiMn¢ial ltdt¢n lthe bem wbkrthe hl8torf¢al eo8t ¢ollventl¢)n. Tht pr&wtstlC of the #¢owits 18 Pound steAin8 (£). The •¢Lwts are Th)Un to the n¢are8t £1. l•uthl ryMrtI•8 111thTh1102 . redueed dlthure exempdo The thlty taken TAIv•Dta8e of the following dAaclo4ure exemptions in prq)artn8 thue statem •8 Pmityj by FRS 102 The Financi Reprdng Stsndard Appllc&bl£ in the UK aod Ryblic of Ireland.: the re4witr of Se¢tion 7 Statement of Flowj; the requirement of parwaph 3.17(d); the reqllrnts of pArawh8 11.42. 11.44, 11.45, 11.47, 11.48(&Xifti). 11.48(aXiv% I IA8(b) and the wu1re1nts of parnwbs 12.26, 12.27, 12.29(a), 12.29lb) and 1229A: the ryuirement ofp8wh 33.7. All is [clSed io the StateDllt of FiJJao¢ial Activities once the ¢batity bos ¢ntidemcnt to the it Liabilities are reco8ni3ed as expendiivre 45 soon as there is a le881 OT constructive obli82tion conm?itting the charity ts) that ¢XP¢Dditswe. it is probable that a transfer of On0[nic benefits wtll be rwired io 8ettl¢m¢nt the amount of the obligation can be measurnl r¢liably. ExpdItU is aecounted for on ao accnth basis and IM8 attnl>utcd to particular he4diD8S th¢y bavc been allocated to a¢tivities on a basi8 CONiSt¢nt with th¢ w¢ of Graots offered subject to conditions which have not b¢¢n ni¢t al th¢ year end dat¢ are not&1 &8 a commilm¢nt but not acuU1 as ¢xpeskditurc. TAnOble ffted Auets Fixe4 assets are slated at Mst le48 aulted depre¢iatioL Depreciation is providol at cal¢ulat¢d ty write off the LX)8t ofea¢h a88et over its expected useful life. whioh in all 18 estimatrd at 3 yea The cb*ity 18 exempt from cfjrwation lax oa its charitable a¢tivitie8. Fwnd •¢¢o•J¢lllg unre4trI fjJn& b¢ u8¢d in A[danCe with the clwitablc obje<tiV¢8 at the di3ctetion of the trustee Page 10
Noth to the Fl•Jell StsteJ•ewts- eonthi•ed f•r the Ymr Ended 31 Mareh 2KS ])ONATIONS AND LEGACIES 31.3.25 31.324 Unrethlcted Re8trlctol nd8 31.325 31.324 31325 31.324 UnregtTiCt¢d Rcstricted 87 87 31325 31324 Charilable actlvitrs Project n*nagaDeDt fees Chari18ble activities Clwitsble artivities 194.789 190.010 8519 31J25 31J24 51394 71583 40591 64.737 26.955 39538 (4270) 275 25.( 25 26250 ucvo 2.5(J) 193 Pa8e 11
f•r thé Y•ar EAd•d 31 M•rth 2•25 fimdlng of Colts (M¢ ot• 7) 8) 178 31.325 31.324 1(9,742 1.867 94.933 Xeot 1.139 1,870 4.750 7.038 3.106 4.745 459 138 322 335 132 420 185 1210 6393 1.447 6202 834 Dusk to Dawn 8J19 1.871 1.471 156 First Aid 439 GRANf8 PAYABLE 31.325 31324 31325 31324 Ctht of Liviti8 SuA)tyt Fd Vants 25.IKX) 3,746 Pag¢ 12
WESTERN ISLFS COMMIINrrYcARZ FORUM 8a0 f•p th• Ythr Ethdel al 2•25 31.325 31.324 439 io. TrUST£' REMUNKRAnoN AND BENEFrr8 31 Mwch 2024. The •vu•8¢ nxMthly numberof ¢mploy#s thriD8 the y follow8: 31.325 31J24 No ¢mploy¢¢8 r¢¢¢ived ¢ll1ments ID ¢xess of fAI,(KJ). IL COMPARATIVES FOR THEsfATEMENf OF FINANCL4LACflVIIIES 6,458 49 6507 Charitsble aclivities 59.941 139.662 I99,603 Totsl 67 139711 50 137 713 ThCOME 17,070 1.998 19.¢ RECONCILIATiof4 OF FUNDS 39,353 52.799 92,152 TOTAL FUND8 CARRIED FORWARD P•8e 13 eontinud..
f•r the Ymr E•ded 31 M•rtb 1•15 At l A1 2024 31 2025 At I 2024 knd 31 Mw¢b 2025 At 31 MArth 2025 At 31 mCh 2024 31325 31J 870 9]9 919 28,693 Firrt A¥1 375 14.670 5.132 13.798 Dusk to Dawo CATS Fu 72 Totsl P•8¢ 14
WESTERN ISLL8 CoMMIYNfCARz VORiIM SCIO Not•• to tbe FlnAnd•l Stalthiénts • tontln•ed for the Ye•r Eod•d 31 Mareb 2•25 I& RELATED PARTY D18CLO8URZ8 Related pity dIoIU[el Art rOrded In Iiot¢ 8. 17. ULTIMATE CX)NTrOLLING PARTY There Is no ult6rd* ¢Ontrolliti8 Pffiy. Page 15
r•r Ihè Ye•r Ewled JI M•reh 2•15 31.325 31.324 3,104 3,194 6.5Q7 87 GT•Dts 52.865 141,924 194,789 8,466 I,010 8J19 62921 67.172 142.014 209,186 7.010 44,327 1.047 248 744 800 420 1,398 208 385 132 420 65.415 820 1232 109.742 1.867 1.480 1.433 1.870 4,750 7,038 208 997 132 420 185 1210 393 1.447 6202 94933 1,803 1.498 1.139 1,849 3.106 4.745 988 459 138 322 335 1,070 4,330 612 185 1.210 Eokns 6.393 1,447 6202 834 9.654 2,8n Re41ttslity 19 1.871 1,471 156 1.471 156 First Aid 439 52 52,966 124,341 177.307 187.180 This p•8¢ not foTm part of th• 8th1utory lln4n¢lal srat¢ments Pa8e 16
WESTERN ISLLS COMMIJNITY CARE FORUM SCIO D¢tlled St•tsment of FluAnelal AetMII ffyr the Ymr Ended 31 Mreh 2025 31.3.25 Total 31.3.24 Total nd8 Unr•Jtrlcted fimd• R¢8trlcted fund8 Support eojts Governlnrt eolts Aecountancy fees 730 200 930 762 Total rn&)urces expoded 124 178 187 41 37 2 17 Thts pA8¢ dop• not fomi of the 81atytory financial <hl¢nwnts P•8e 17