Registered Company Number.. SC217561 (Scollandl Registered Charity Number.. SC027221 ort of the Trustees and Unaudited Financial Statements for the ear ended 31 MarGh 2025 for Hearin and Si ht Care Victor T Fraser & Co Limited Chartered Accounlanls &4 Market Place Wick Caithness KW14LP
H9arin and Si hl Care Contents of the Financial Statements lor the ear ended 31 March 2025 Page Reference and Administration Details Report ol Ihe Trustees 2 10 Independent Examiner's Report Slalemenl ol Financial Activities Balan Sheet Notes lo the Financial Slalemenls 7 to 10
Hearsn and Si hl Caro Reference and AdmlnSslrallve Dotails Registergd Company number SC217561 (Scollandl Registered Charity number SC027221 Registered officg The Sensory Centre 23 Telford Street Wick Cailhness KW15EQ Trustee5 J M Giegory S E Mowal Iresigned 051071241 R S Mackenzie Iiesigned 051071241 J Morrison S Mcdonald Iiesigned 041071251 MHBrims B T Johnston D Leilh FM Webster lappoinled 091091241 G Mil¢hell lappoinled 041071251 AS Angus lappoinled 041071251 Company Secretary P Gibson Independent Examiner John F Coimack B.Sc. (Honsl CA Victor T Fraser & Co Limited Chartered Accountants 34 Market Place Wick Cailhness KW14LP Bankers The Royal Bank ol Scotland plc 11 Olrig Street Thurso Caithnèss KW14 7BL Page1
Hearin and Si hl Carg Re For the ort of the Trustees ear ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Govorning Document The charity, formally called C8ilhness Deal Care, is a company IiTniled by guarantee, incorporated on 29 March 2001. The charity is govemed in accordance with its Articles ol Association, whKh sets out ils objects and powers. In the event ol the charity being wound up membeis are required lo conliibule an amount not exceeding £1. Recruilmenl and Appointmonl of new Trustge$lDirectors The Iruslees, who are also directors ol the company lor the purposes ol the Companies Act 2006, are admilled as members ol the company on approval ol the existing Iruslees al the Annual General Meeting and hold office until the following Annual General Meeting, when they may sland lor re-election. They present their report with the financial slalements ol the chaiily lor the year ended 31 March 2025. The Iruslees have adopted the provisions of Ac¢ounling and Reporting by Charities.. Slalemenl ol Recommended Practice applicable lo Charities preparing their accounts in accordan wlh the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffe¢live 1 January 20191. Training and Communi¢alion$ Regular communication between Iruslees and staff members laolilales the smooth running of tt)e company on a day-lo-day basis. Minutes and newslellers are orculaled lo Iruslees and volunteers regularty. Training is held throughout the year lo update the skills and knowledge of Ihe slaft and volunteers. OBJECTIVES AND ACTIVITIES Nature ol Charity's Work The nature Df the Chaiily's work is the provision ol information, aclvice and practical help lor the benefit of people, principally within the North Highland area, who have heanng and sight impairment. The d)arily liaises with ststutory bodies lo ensure up-lo-dale training of statt and volunleeis, and lo refer clients. We also keep in close eontscl with other local voluntary agencies in the Highland Region by allendance al meetings, e-mail, telephone calls and cortespondence. Outreach services and visits lo nursing homes, hospitals. residential and day care ntre$ are provided by both staff and volunteers. The Charity also provides deaf awareness and communication laclics trainin9 adapted lo suit the business needs ol various organi5alions. Lip- reading classes have been provided this year because ol the availability ol a suitable qualified lulor and adequate funding, Staffing Al present three parl-lime staff are employed by the charity and services are offered al hvo dropin cenlres- one in Wick and the olher in Thurso. Volunteers The charity has a dedicated and capable team of volunteers who assist in the day-lo-day provision of services lo clients, as well as providing regular visits lo nursing homes, hospitals, residential and day care centres. Training of volunleeis is hands-on in both ntre8 with dedicated sessions outwilh the ntr&S on hearing aid upkeep, referral procedures and specialist equiptnenl. Volunteers Can contact staff by telephone, or mobile phone al work or al home. or by visiting either cenlie on the designated days ol opening. ACHIEVEMENTSAND PERFORMANCE Our servi5 Ihis year have again been extremely busy. The number ol registered clients was 1.15212024.. 1,6761 (Client's in-service was 8831. Total Servi hours provided lo clients during the year from the two diop-in cenlres were 1,20012024.. 12001, Staffing hours ft)I the year were 3,64012024.. 3,4401. Volunteering time was168 hours12024.. 1621. Directors, lime al Zoom Ivirluall and in person meetings was 45 hours12024.. 781. Pa9e 2
Hearin and Si ht Care Re ort ol the Trustees For the ear ended 31 March 2025 FINANCIAL REVIEW Poli¢y on Reserves 11 is the kNJlicy ol the charity lo maintain unreslricled funds al a level which, along with unrestricted income already secured, eqvales lo approximately twelve months ol unreslricled expenditure. Total Reserves 01£57,26912024.' £68,110) were held on 31 March 2025 olwhich £17,91312024.. E18,7051 were reslricled. The charity this year was well funded by stslulory and grant funding lo allow il lo carry out all ol ils objectives and deliver the high standard of services il ofFers lo its clients. 13ngoing funning costs, however, are still being kept lo a minimum and efforts lo economise are always in hand, Principal FunilSng Sources The chaiity relies on a number ol sources ol funding lo prowde support lo their clients in the North Highland area, namely.. NHS Highland, Grants Iiom Charitable Trusts, an Donations from Individuals, Companies and Organisalions. Future Plans We have continued lo work acts'vely with Sight Action lo assist clients dual sensory loss, and this will continue in conjunctn wilh the Scotlish Government See Hear Strategy. STATEMENT OF TRUSTEES, RESPONSIBILITES Trustees musl Ensure the charity is Carrying out its purposes for the public benefit Comply with the charity's governing document and the law Act in the charity's best interests Arrange the charity's resources iesponsibly Act with reasonable care and skill Ensure the charity is accountable. Approved by the Board of Trustee5 on 18 September 2025 and signed on ils behalf by.. hell- Trustee Page 3
Inde endenl Examiner's Re Hearin and Si ort to the Trustee5 of ht Care I report on the accounts for the year ended 31 March 2025 sel out on pages five lo ten. Respective responsibilities of Iruslees and examiner The charily's Iruslees are responsible for the preparation ol the accounts in accordance with the leims ol the Charities and Truslee Investment IS¢ollandl Act 2005 and the Charities A¢¢ounts Iscollafidl Regulations 2006 las amended). The chaiily's trustees consider that the audil requirement of Rla.0n 1011llal lo 1¢) ol the Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under Section 4411llcl of the Act and lo stale whether parbculgr mallers have come lo my attention. Basis of the Independonl examinels report My examinats.on was carried out in accordance with Regulation 11 01 the Charities Accounts IScDllandl Re9ulalions 2006. An examinab.oll includes a review ol the accounting records kept by the charity and a mparISOn ol the accounts presented with thos& records. 11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanats-ons from you as tru51ees concerfiing any such matters. The procedu$ undertaken do not provide all the evidence that would be required in an audit, and consequenly I do not express an audit opinion on the view qiven by the accounts. Independent examingl's statement In connection with my examination, no matter has come lo my attention 111 which gives me reasonable cause to believe that, in any material respect, the requirements lo keep accounts'ng records in accordan with Section 4411llal Of the 2005 Act and Regulation 4 01 the 2006 Accounts lo prepare accounts which accord with the accounting rordS and to comply with Regulab"on 8 of the 2006 Accounts Regulations have not been mel., 01 121 to which, in my opinion, attention should be drawn in order lo enable a proper understanding ol the accounts to be reached. John F Cormack B.Sc. (Honsl CA Victor T Fraser & Co Limited Chartered Accountants 34 Market Place Wick Cailhness KW14LF Dale.. Page 4
Hearin and Si ht Cale Statement ol Finan¢ial A¢tivities for ear ended 31 March 2025 2025 Total lunds 2024 Total funds unresth.cled funds Reslricled funds Notes INCOME AND ENDOWMENTS FROM Donation5 and legacies Charitable adivib'es Total 8,175 55,693 63,868 450 12.415 12,865 8,625 68,108 76,733 4,490 82,227 86,717 EXPENDITURE ON 73,917 13,657 87,574 82,868 NET INCOMEIIEXPENDITUREI 110,0491 17921 110,8411 3,849 RECONCILIATION OF FUNDS Total funds brought forward 49,405 18.705 68,110 64,261 TOTAL FUNDS CARRIED FORWARD 39,356 17,913 57,269 68,110 The notes lom parl of these financial stslemenls. Page 5
Hearin and Si ht Care Balanc¢ Sheet as at 31 March 2025 Notes 2025 2024 FIXED ASSETS Tangible assets 10 19,907 21,197 CURRENT ASSETS Debtors Cash al bank 6.039 72,323 78,362 985 72,271 73,256 CREDITORS Amounts lalling due within one year 124,5221 18,7961 NET CURRENT ASSETS 53,840 64,460 TOTAL ASSETS LESS CURRENT LIABILITIES 73,747 85,657 PROVISIONS FOR LIABILITIES 116,4781 117.5471 NET ASSETS 57,269 68,110 FUNDS Unreslricled funds Restricted funds 39,356 17,913 49,405 18,705 TOTAL FUNDS 57,269 68,110 The ¢harilable company is enlilled lo exernpts.on from audit under Section 477 01 the Companies Act 2006 lor the year ended 31 March 2025. The members have not required the cotnpany lo obtain an audit ol ils financial slalements for the year ended 31 March 2025 in accoidance with Section 476 01 the Companies Act 2006. The trustees ad(nowledge their responsibilies lor lal ensuring that the charitable company keeps accounting records tt)al comply with Sections 386 and 387 01 the Companies Act 2W6 and Ibl preparing financial slalements which give a true and lair view ol the slate ol affairs ol Ihe charitable company as al the end oleach financial year and ol ils surplus or deficit for each financial year in accordance with the requirements ol Sections 394 and 395 and which olhervrise comply with the requirements ol the Companies Act 2006 relating lo financial stalemenls. so lar as applicable lo the charitable company. These financial slalemenls have been prepared in accordance wlh the provisions applicable to charitable companies subpcl lo the small companies regime. The financial statements were approved by the Board of Trustees and aulhorised ft)r issue on 18 September 2025 and wer& signed on ils behalf by.. ell- TIu51ee MH8rims- slee The notes form part ol these financial slalemenls. Page 6
Hearin and Si hl Care Notes to the Financial Statements lorthe ear ended on 31 March 2025 ACCOUNTING POLICIES Basi$ of preparing the financial statements The financial slalements of the ¢haritsble company, which is a public benefit enlily under FRS 102, have been prepared in accoidance with the Charililies SORP IFRS 1021'Ac¢ounling and Reporting by Charities.. Slalemenl ol Remmended Pracli applicable lo charities preparing their accounts in ac¢ord8nce with the Financial Reporting Slandaid applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191,. Financial Repotbng Standard 102'The Financial RepDrbng Standard applicable in the UK and RePU1C ol Iland, and the Companies Acl 2CQ6. The financial slalemenls have been prepared under the historical cost nVention. Income All income is regnised in the Slalemenl ol Financial Activitr'es once the charity has enlillemenl lo the funds, il is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslructs-ve obligation commilling the charity ID that expenditure, il is piobable that 8 transfer of economic benefits will be required in setNefflenl and the amount of Ihe obligation can be measured reliably. Expenditure is accounted lor on an accruals basis and has been classified under headings that aggiegale all cost related lo the Category. Where Sts cannot be directly attributed to particular headings they have been allocated on a basis consislenl with the use ol resources. Tangible Fixed Assets Depiecialion is provided al Ihe following annual rates in order lo write off each asset over ils estirnaled useful life. Piemises- 2% on cost Equipment- 20% on reducing balance Capital Grants Grants received in respect ol the purchase ol fixed assets are credited to a ca'tal Grants Reserve. Depreciation associated with fixed assets which are granl-funded is charged lo the Capital Grants Reserve. Taxation The charity is exempl from corwralion tax on its charitable aclivits"es. Fund accounting Unrestricted funds can be used in accordance the charitable objectives al the discretion ol the trustees. Restricted funds Can only be used for particular re51ricled purposes wlhin the objects ol the charity. Reslriclions arise when specified by the donor or when funds are raised lor particular resiricted purposes. Further explanation of the nature and purpose of each fijnd is induded in the notes lo the financial slalemenls. Hire purchase and1ga$ing commilm&nls Renta15 paid under operating leases are charged lo the Slalemenl ol Finanual Activities on a slraighl line basis over the period of the lease. Pension co$t$ and other post.retirernenl benefits The charitable company operates a defined contribution pension scheme. Conlfibulions payable lo the charitable mpanY'S pension scheme are charged to the Statement ol Financial A¢kn'vilies in the period lo which they relate. Page 7
Hearin and Si hl Carg Notes lo the Financial Staternenls for the ear ended on 31 March 2025 2025 2024 EMPLOYMENT COSTS Wages and salaries (Decreasellinciease in redundancy prowsion Pension 55,414 51,253 11,0691 14,5591 1,086 932 55,431 47,626 The aveiage monthly number ol employees during the year was 312024- 31. TRUSTEES REMUNERATION AND BENEFITS There were no trustees, remuner8t.on or other benefits lor the year ended 31 March 202512024 £nill. Trustees, expensgs Expenses paid lo Trustees, during year 136 308 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and acciued income Gift Aid due from HMRC 3,786 2,253 6,039 304 681 985 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors Defined contribution pension (osts Accrued expense5 Deferred income 2,424 236 1,627 20,235 24,522 1,527 579 2,623 4,067 8,796 PROVISIONS FOR LIABILITIES Provision lor Redundancy 16,478 17,547 2025 Total fund$ 2024 Total funds Unrestricted Restrfcted funds funds DONATIONS AND LEGACIES Donations-. General 5,198 300 1,105 1,572 8,175 450 5,648 2,914 300 568 Fund-raising Tax Received under Gift Aid 1,105 1,572 8,625 450 4,490 INCOME FROM CHARITABLE ACTIVITIES Sale ol goods Rent Training and other services Grants 482 2,800 3.345 337 40 64,963 78,360 68.108 82,227 2,800 337 52,548 55,693 12,415 12,415 Page 8
Hearin and Si ht Care Notes to the Financial Statements for the ear ended on 31 March 2025 2025 Total funds 2024 Tolal fund$ Unre51ricted Restri¢t9d funds funds EXPENDITURE ON CHARITABLE ACTIVITIES Cost ol sales Cost ol fundraising 98 607 90 20 459 54,345 46,694 1,086 932 3,600 1,8 350 265 1,346 1,299 999 2,474 2,238 928 260 220 730 1,247 96 2 345 341 679 464 54 15 404 119 2,627 2,595 12,719 16,141 20 54,345 1,086 3,600 350 1,346 999 2,238 260 730 96 345 679 54 404 2,627 Wages Pensions Rent Rates Insurance Heal and light Telephone Mobile telephone Printing and ststionery Advertising Miscellaneous expenses Repaiis and renewals Training Room hire and expenses Travel and expenses Lip Reading British Sign Language Postages Pelly expenses Bookkeeping and payroll Cotnpuler costs Subscfiplions Credit caid charges Oeprecialion Independent examiners fee 12,719 146 19 609 925 1.109 70 30 498 1,380 73,917 19 740 609 501 925 925 1.109 926 70 60 30 30 1,290 1,446 1,380 1,260 87,574 82,868 792 13,657 10 TANGIBLE FIXED ASSETS Premis9$ Equiprnenl Equipmgnt Fully Grant Fully Grant Not Grant Funded Funded Funded 2025 Total COST Al 1 April 2024 Additions Al 31 March 2025 33,506 12,814 15,917 62,237 33,506 12,814 15,917 62,237 DEPRECIATION Al 1 April 2024 Depiecialion Al 31 March 2025 15,413 670 16,083 12.202 122 12.324 13,425 41,040 498 1,290 13,923 42,330 NET BOOK VALUE Al 31 March 2025 Al 31 March 2024 17,423 18,093 490 612 1,994 19,907 2,492 21,197 Page 9
Hearln and Si ht Care Notes lo the Financial Slalernen15 for the ear ended on 31 March 2025 2025 Total funds 2024 Total funds Unrestricted ReslrS¢led funds funds 11 MOVEMENT IN FUNDS At 31 MaTch 2024 Nel Movement in Funds Al 31 March 2025 49,405 10,049 39,356 18,705 792 17.913 68,110 64,261 10,841 3,849 57,269 68,110 Reprgsenled by.. Fixed Assets Debtors Bank Creditors Piovisions 1,994 6,039 66,447 118,6461 16,478 39,356 17,913 19,907 21,197 6,039 985 5,876 72,323 72,271 15,8761 124,5221 18,7961 16,478 17,547 57,269 68,110 17,913 12 PENSION COMMITMENTS rhe company operates 2 defined contribution pension scheme. The defined contribution scheme, which ban in Novembei 2015, is a company pension plan operating on a defined conliibulion basis and is available lo all cornpany employees. The cost ol the scherne lo the company in the year ended 31 Mard) 2025 was £1,086 12024. £9321. 13 RELATED PARTY OISCLQSURES There weie no related party Iransaclion51oi the year ended 31 March 2025 nor 2024. 14 ULTIMATED CONTROLLING PARTY The company 15 Limited by guarantee, having no share capital.11 is therefore under the control ol ils members. Page 10