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 servi￿5 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 conjunct￿n 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 R￿￿la￿.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 r￿ordS 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 Re￿mmended 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 RePU￿1C ol I￿land, and the Companies Acl 2CQ6. The financial slalemenls have been prepared under
the historical cost ￿nVention.
Income
All income is re￿gnised 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 b￿an
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