Charity regis¢rntion nun)ber.' SC028087 PRT Borders Carers Centre SCIO A Scottish Charitable IncoTporated Or8anisation Annual Rel￿ and Financial Ststements for the Year FJMled 31 March 2025 PRT Borders Cirers Centre SCIO Contents (continued) Reference and Administrative Details Trustees, Report 2to5 Statement of T￿￿tees, Respo￿lbIlItieS Indepcndcnt Auditors, Re￿rt 7t09 Statement of Finallci81 Activitics io Balance Sheet Co911 Flow Statement 12 Noies to the Financial Statements 13to22 PRT Borders Carers Centre SCIO Reference and Administrative Detsils Trustees Senlor M*n*gement l ikadersblp Team Charlty Reglstration Number SC028087 Prlnelpal Ofllce Brewttybrig tx)w BuckhotirAide Galashiels TDI IRT Audltor BK Plu5 Audit Limited Ch￿tc[ed Accountsnts & Statutory Auditor A7￿llTll House Walsall Busin￿$ Pa¢* Aldridge Walsall WS9 ORB Bankers Bank of Scotland Galashiels Channel Street Galashiels TDI IBE PRT Borders Carers Centre SCIO Trustees, Report The trusle¢s present the 8￿M￿l re4)ort tO8dher with tke financial statements audito￿, rep)rt of th¢ charity for (he year ettded 31 March 2025. Objectlves And 4ctivitle5 Objeets and aims Thc objects of Ihc charity are to relieve the poverty and dislress of, fuTther the health of and advance Ibc education of Cal'e￿ withtn ihe area eurrentty fomiing the Scottisb Borders by: the provision of advice and infOrn￿ll0n to carers suppoi't for carers on an individ￿1 ba8ig and inubjal support through Ca￿ groups pmvision of advocacy for carers provision of opTr)rtunities for volunteers to be¢oll￿ involved in the work of the Cat¢rs Centre 8&8iS(ing earen to have a voice in Ihe planning and provision of CoMti￿ty care sttvices in thc above 8rea • Enhance the quality of life of carers and their families . Ensure carers needs and aspirations underpin our stralegy, poli¢y and prn¢ti¢e . R¢cognise ¢areTS as partnets in care . Establish the Borders Carers Ctntre as a rccogoised centre of excelIa￿ in rcla11￿ to carers issues . Work in partsiership with local Bnd national organisattoJ7s to prnm(rte and support the carers ageNla . Be rwponsive to lo¢aJ and national policy developments ObJedlve4 slralegies and aelivities Welcome to the 202415 Annual Chaivs Repo￿ It h&s been another challenging and succe&sfvl year for tl)os¢ of us working ai tbe Borders Carers Centre. I have been involved now in the Ccntre for several years aThl felt it Wds Worth remembering what it is that w¢ do. Bordtt Carers Centre provides a broad rfinge of support to aduli and young adult ¢arers, including advice, infonnatton and emotional support. We are also coullnissioned by Scottish Borders Council to work with carers lo prodvce Ca￿r Support Plans which gives act￿ io services from SBC The or8anisation was originally estsblished in 1995 and following 8 merger in 2012 the Borders Carn Centre. We will be celebrating our 30th anniversary latu. this ycar. Thanks to the hard ￿)[k of the statT, we are in a very good posilion to deliver on our slrntegtc Aims and objectives as sel out in our tkvelopment Plan. We are in robust finallcial Ixalth thanks to our core fimders SBC and NHS and thc ability of our CEO Lynn Gallacher lo identify and source funding from othcr organisations and charities. This is not lo say djal il is easy or that we are complacenL as with maThy other voluntary OrdanlsatiL￿ we are hiving to deal willi the increasing demaNI, an increase in National Insurnnce contr1￿110n5 and continuous improvement demanded by care43 aod thnders alike. As alway4 wc alTAJ owe a huge that&s to our cxtemal fundraisin8 team who Tun th¢ annual Borders Carers Centre charity horse rncing event at Kejso ycar. as well as othu fillid4aistn8 activitie& Another ftottbl- =h i'K11cnt this year has been the development and laundl of our ncw logo aDd V￿b81*, and thanks go&8 10 Is ed%iei' [() navi IOD and Training offieer fth. leading on this. The new site looks professional atMI ale and we l)ope li will llmke il easier for carers to find and use. and hLr tcai.. of carers liaison Worker IluJpital liai>Llii worker and Young Adult Caret ali& rat￿1& plus o an exceA£eni Job in seeing and supox)rting carers and providin8 them with the advi¢c and informatton needed wlicn carers come lo the Centre for help. Of coursc, no org8nisatiox can exisl witboul Als team of administrators, 8JKI we have thank for their bard work and thc 3￿th nmning of the ce￿tre behind the scenes. rA WUIAL to As usual at this time l also want to th8nk the volunteers on the Board of Trustees, andW•nd am pleased to say we will soon be welcomin8 No new Board members onro me ¢ommitt¢e. Finally, we are facing a time of chan cunznt Centre Manager Manager atKI fmally Chipf r. c at the Centre ￿ will be welcomin8 a new CEO and saying goodbye (o our o is rtliring after 26 years fir&ly as i Carcrs Liaison Workw, then Depiite -c&" (Managcrl .More about this in next year's ADllu￿ Repc4L Fundrdtslng disclosiires We Ujmlertook 3 events during the year which was a financial succ cy￿1# maklAgpolleles Support grants are made to individua]s on thc basi8 oran application pro¢esL Applic8110￿% are considcjrd by a panel and gtxnts are awarded on the hsis of n Pagc 2 PRT Borders Carers Centre SCIO Trusteesl Report (contlnued) Achitvements and perforn￿nCe The Centre Iw dealt with 679 new refe￿al$ during the yur with 1328 aetive cascs. We compl¢ted 542 Carers Support Plans. The accA)unts should k read in ¢oniunction witli Borders ca￿[8 Centre Strategic Plan - thig prnvides detailed inforni&lion rel&ting io our activities and achieVem￿ts as well as our Ann￿1 Review for die ￿. FlnanciAI revlew Policy OH reyeiws Th¢ charity aims to hold sufficient funds 10 cover six inonths, running costs. The trustees have reviewed tl)is policy in light of the additional fi￿dIng Yeceived in recent ￿rS and they are hawy thal the reservcs held are suifTcieDt to meet Ibis. Additional ￿nd&ll8ve ￿en addcd io the broughi fonv8￿ reserves to ￿gnISe the increased costs of working atul lev¢ts of activity. Th&se ￿trYeS are held in a Sq)aT￿ bank account earning intere£L None of the reserve fund is clas8¢d as restricte for our audit work, for tliis reporu or for the opillio￿ we ba'rfe forvAi Page 8 PRT Borders Carers Centre SCIO Independent Auditor's Report to the Members of PRT Borders Carers Centre SCIO (continued) Foi. and oil bcl]aii ok Ilk I'lub Auth"i L:llULed Chartered Accountants & Statutory Auditor Azzutti HO￿$¢ Walsall Busine&8 Park Aldridge Walsall WS9 ORB In liots. Page 9 PRT Border8 Cxrers Centre SCIO Statement of Flnaneial Activities for the Year Ended 3] M2rcli 2025 Uurestrict¢d runds Restrici runds Total 2025 Note Income 4nd Endowments from: Donations and legacies Ouier trading activities lnvestsnent income Other income 465,642 40215 10,839 145,307 610,949 40,215 10,839 Tolal income 522 696 Exp¢ndhure on: Raising ￿ndS Charitable oeltvitiex (13,903) 557 803 (13,903) Total expenditure Ne¢ (expenditure)fincome Nel movement in fimds 82,619) (49.010) 62,688 13,678 Reconcilladon of funds Total funds brought forward Totsl funds carried forward 393.902 67.988 19 130,676 Reslrieted fuhds 475 568 I'o¢al 2024 UllTestrleted fuudg Note In¢om¥ and EndoivThents from: Donations and legacies Other trading activities Investment income Other income 511 JOI 35,585 6.363 170,315 681,616 35.585 6J63 5,342 Total income 558 591 170315 E.xpendlture on.. liaising funds Charitsble a￿1vItieS {13,(X)4) (13,004) 620 845 214338 Total expenditure Net incoin&(expendl￿re) Gross transfers beiween fuThts {419 511 214 338 633 849 139,080 (44,023) 95.057 Nd movenwlt in funds 144.724 (49,66 95.057 Reeon¢Uladon of funds Totsl fiumls brw fonwrd Total fvnds carried forward 249 178 117655 19 393,902 67.988 All of the ¢harity's activities derive frnm conttnuiog operations duting the alx)ve two periods. Th¢ funds birakdowll for 2Q24 18 sboivn in note 19. The notes on pages 13 to 22 fonn an iniegral part of th￿ finwjcial statcnknts. Page 10 PRT Borders Carers Centre SCIO (Registration number: SC028087) Balance Shttt as at 31 March 2025 2025 2024 Note Current ￿lets Debiois Cash at bank al￿ in hand 15 16 2,893 5 19,463 522,356 46 7881 2,144 516 841 518.985 Creditors: AmoDRts fxlllng due wlthln one yerdr Net asseti 17 475 568 461,890 Funds of the charity: Restrkted Ineome funds Restricted fvnds 130.676 67,988 ilnrtstrlcted tneonw funds Unrcstricted fvnds 393 902 Total funds 19 475 568 461,890 The finan¢i&l statem¢nts on pages 10 to 22 were app￿Ved by the trustees, and auilioris&l for issue on ... . signed on ￿￿1r behalf by. Th¢ not¢s on pages 13 lo 22 forni an int¢gral part of th￿C fwan¢ial Statem￿1% Pagell PRT Borders Carers CeDtre SCIO Cash Flow Statement for the Year Ended 31 March 2025 2025 2024 £ (As restated) Note Cash Ilows from operatln8 ietlvllles Net cosh income 13,678 95.057 Adjustments to cash flows from DOll4a5h Items InV￿(nIent income 10.839 2,839 88,694 Worklng CAplt*l adJustn￿Thts (lllcteaseydecrease in debtors (De¢re￿yIn¢rcase in credito Increase in deferred ineon 15 (749) (11,807) 729 17 14,993 Nel cash tlows from opeTatin8 ttctiviti Cash flow$ from investlng acllvitfies Interest receivable and similar income {8217) 140,886 Net increase in Cash and cash equiwdlents Casli and casli equiVal￿ts ai l April Cash and cash equivalents at 31 M¥rch 2,622 A47,249 516.841 369 592 519463 516 841 All of the cash flows ar¢ dcrived from continuing O￿lonS during the above two perio(Ls. 11)e notes on pages 13 to 22 form an integrdl of Ilwe finan¢ial Slatcmcnts, Page 12 PRT Borders Carcrs Centre SCIO Notes to the Fln2nclal Statements for the Yeai. Ended 31 March 2025 l Accountlng polieies Statement of compllance The fInancial statements have been prepared ID accorda￿e with Accournting and Reporting by Ch￿IlleS. Statemenl of Recommended Practice applicable to charities preparing their accounis in aecordaTEce witli the Financial Rcporting Srandard applicable in the LTK and Re¥thlic of Ireland (FRS 102) (effective Odober 2019) - (Chaiities SORP (FRS 102)), the Financial Reporting Sl&ndard applicable in IIK UK and Republic of Ireland (FRS IQ2) and the Charitics and TThstee Investment (sc￿lartd ) Aet 2(K15. The financial sta*n)ents li&ve b￿n prepared under ti)c hisiL)riC Cost convention. Basis of preparation PRT Borders Car¢rs Centre SCIO meets the d¢finition of a public benefil entity under FRS 102. The accounts (fmancial staleL]]¢nts) have been prepared under the historical cost convention with items recognised al or transa¢tion value un]ess otherwise stated in the relcvant note(s) to these ac£ounts. The Accounts are preSen￿d An £ GBP and are not rouNled. Going toncern The iwstces CQDSider that therc are no material U￿Crt8inIIt8 about the cljaritys ability lo cotttinue as a Eoing concern. This is on a review of tlie rtserves CUTrently held and Consideration of the budget for the otE8ni8alton. Judgements There were no judgellKnts ll￿de in the )w. Key sources of estirnztloD uncertaKoty There were no key s<)urces of esiim8tion uwertatnty made in the year. Ineome and endowments All incoine is recognised in the Statemenl of Financial artivities onc¢ the cbarity l]as entitlement to the fjjnds, it is probable that the incon]e will be received and the anb)unt ￿ be Meas￿ reliobly. Donallons legaei Donations aDd legacies are reco8nised wben all conditio￿8 ts receive thc incomc ar¢ fulfIllcd. Grants Vtcelvabl Grgnts are reco8Dised vknen all conditions attached to the grant are fulfilled. D¢ferred Intonié Jncoll* is defery￿ on the bosis of the tern￿ and c4)nditio￿5 attache41 to the income and to reco￿5$¢ in the period in which these condition5 are fi￿Y meL Inveslmejil iiicome LDterest Tcccived is reCO￿ls¢d when it is ¢￿dAted to tk 2ccounL InvestnKni incorne &rLd gains are rcu)gniscd when Teceived. Investments are revalued to market value at thE year end Expendlture Liabilities are Tccogniscd as exp¢nditure as soon as there is a leg01 or c(MKst￿c1Ivc obligation committing the charity to th•t eX￿ndItUte, il is probable that a transfcr of economic benefits will be required in sCttJeD￿1t and the 8mount of thc obligation can be n)easured reliably. Expuiditure is accounr¢d for on an accruals basis and bas been ¢lassified under heg4din8S that aggrcgate all ¢LKSt related to the catrgory, Where costs cannot be diirytly ath'ibuod to particular headings tly have been allocated to activities on 3 basis consistent with the w of resources. Page 13 PRT Borders Carers Centre SCIO Notes to the Flnancial Statemenls for the Year Ended 31 March 2025 (continued) RaislHgfNiids These aTe c(&8ts incurred in attracting voluniary income, Ihe management of investments and Ihose incurred in Ir#ding aclivilies tho1 rnise funds. Charilable Atliyilies Charitable expcndilur¢ comprises. those costs incunrd by the chartty in the delivery of its activities and servi¢cs for its beneficiaries. 11 includes both ¢osls 1]￿l be 211ocaled directly to such activities aad those cosls of an indirccl nalurc netess8ry to support them. Grnnts offeTed subject io eondilions which have not been at the year eud date are noled as a commitment bul nol 8¢¢n￿ as expe]MlÉture. GraiitproilsloNx Provisions for ￿￿nts are Tnade vknen the intention to make a gra￿1 has bccn eommunicated ¢0 the recipient bul there is uncertainty about either the timin8 of the grant or the ajnount of grant payabk. Support ¢￿ts Support costs include Central fj￿￿tiOnS and have bezn allorated to ietivity cost categories on a basis coThsistent with tJLe us¢ of resources, for exarnple, allocatin8 prop&ty costs by floor or per capila. staff costs by the time spent and other costs by their usage. GoverMn¢e eosts These include the Costs attributhble to the thrity's con¥liance with ￿nstItutIOnal and #8lutory requi￿nIent including examination. strategic maDageiwit and t￿￿te￿, meetings atxl reiihburned exp&L8es. Government gr*nts Govemm¢nt grant5 arc recognised b&8ed on the ac¢ruJl model and are measured at the fair value of Ibe asset received or rcceivablc. Grants are Glassified 8s rclatin8 ¢ither to r¢venue or to Grants rcloting trj rcvcnu¢ are L'eco8nAsed in income over the period In which the Telated ¢08ts ar¢ r¢cwised. GT8nts relating to assets recognised over the expected usehl life of the asset. Where w of a relatin8 to an &8sel is deferred, it is ttcognised as deferre41 Taiation Th¢ charity IB considered lo pass the tests 8e¢ out in Paragraph I Sclxthile 6 of the Flnance A¢t 2Q10 And therefore it meels the definition of a charitsble company ftir UK cotporation tsx pUry￿¢S. Accordingly) the charity is ￿tentiallY exempt from tsxalion in respect of income or c&pital gal￿ receiT4ed within categories ¢overed by Chapter 3 Part I l of the CorpoTation Tax A¢t 2010 or Section 256 of the Taxation of Chargeable GaiN8 Act 1991 to the atenl that such inconK or wns &R applied exclusively lo cknitsble purpos￿. DepreciatlDn and aJnorits&tlon Depreciation is provided at the following annual rate8 in order to write off each a&set over its estima*d useful life &$ follows: Agset Fixturc5 and fjttings Depreclatlon method ind rate 25% on cfjst Tr*de debiorl Trade debiors A￿ amout)ts thje from for services ptrf0rn￿d in the ordinary course of busin¢ss. Cash and ¢4sh equiv¥kwt$ Cash and cash equivalents coinprisc c4sh on hand and call dq)osit4 and odier short4erm lii8hly liquid inve5lmcnts thal are rcadily convertible a knovni aM04￿t of ¢ash and arr subject to an insignificant risk of change in value. Pagc 14 PRT Borders Carers Centre SCIO Notes to the Finanelal Statements for the Year Ended 31 March 2025 (continued) Trsdt creditors Trade credilors al'e obligations to pay for goods or 8ervirt8 that have been acquired in tbe ordimry course of busin￿* from suppli¢rs. Accounts payable are classified as ciirrent liabiliit£s if the does not have an unconditional right. al the end of ihe reporiing period. to defer settlement of die Creditor for at least twelve months after the reportill8 date. If there is an unconditional right to defer setilement for al least twelve months afier the reporting dat< ti)ey are preseiiled as noll￿urrent liabilities. Fund strueture Unrestrieied funds can be used in I￿>[d￿ with the clwitablc obje¢lives at the discrdion on the managemen¢ Restricted fund5 Can only bc used for particular restricled purpose8 within ili¢ objects of the cliarity. R¢slrictions arise whcn specified by the donor or when funds are raised for a particul￿. purposc. Pensions and other p05t retirement obllgatioDs The charity operates a defined contribution pension sch¢me which is a pension plan wider which fixed contributions are paid into a pension fvnd and the charity has no legal or ccrftstructive obligalion to pay fillther contributiorL5 even if tl fund does noi Iwld sufficieni awts to pay all Cmploytts the benefits relating to employee service in the ¢WTent and prior ￿liods. Contributions to defined contribution plans are recognised in the Sl2teJttnt of Financial Activities ￿eft they are due. If contribution payments exceed the contribuuon duc for service, the exc£sg is itcognised as a prepaymenL FinanciAI Instrnments Cl¢ssiJ7¢4rfon Financial assets and financi￿ liabilili¢6 arc rccwi￿ when the clwity becomes a party to the contra¢thal provisions of the instrument. Financial liabilities 8nd equity instsum¢nts are ck8ified according to the substance of the eontractual arrangelnents entered into. An equity inslruinellt is any ¢ontfdCt that evidences a residual inter￿( in the assets of the charity after deducting all of its Itabilitie& Jiecogmilioii and theasuremeiil All fKn8ncI￿ assets and liabilities are initially at transaction price (including transaction costs), except for those financial &%%ets classified 8s at fair value through profil or 10&8, whieh aTe initially mcasured at fair value (wliich i8 nOT￿￿llY the trnnsaction price excludiiig transaction costs). Unl￿ the arrangement tort8liLu(es a financing 'ansaction. If au affangcment COA8t1￿t£s a financing tranS&Ctio￿ ihe fina￿la1 assel or financial liability is m¢asurcd at the present value of the flltll￿ payments discounted al 8 market rnie of interest for 8 similar debt instru￿￿ttt. Financial assets and liabiiiti&S are onty oifscl in the srnternent of fift￿￿1&1 position Whe￿ and only vknen their cxists a legally enforceable right to set off the recognised anx)unts and the charsty intends eiiher to settle on a net basis, or to realise the ￿et 8tMI sellle the liability Simultaneously. Financial 8&qcts are derecognised when and only when a) the contsxcnul rights to the cash flows fTom the financial asset expire or air settled, b) the Cb￿lty transfers to anothcr p8ty substantially all of the risks and rcwards of ownetship of the financial asscl or c) thc charity, despite haviDs re￿ined some, bui not all. Si￿lIr￿t risks and rewards of owner8hip} has transfeETed control of the asset to anothcr party. Financial iiabilitics are dereeo8nised only the obligation specified irt the ￿ntract is discharged. cRncelltLI or expirts. Page 15 PRT Borders Carers Centre SCIO Notes to the Financlal Statements foi. the Year Ended 31 March 2025 (eontinued) 2 Incom¢ from donations And legacies Unrestrlcted (unds Genergl Restricted funds TotAI funds Donations and legacies. Donations from individua18 Grants, i1)clL￿1llg capitat grdnts; GoVernn￿nt 8rants Totxl for 2025 226 226 465,416 145 307 610 723 145,307 610949 Total for 2024 511,301 170315 681,616 3 Income from other trAding activltits Ullre8trleted fund8 Gell¢ral Total funds Bvetils income. Other events income Total for 2025 40215 40.215 TotAI for 2924 35.585 4 Investment Income Unreslricted fllnds General Total funds Interest receivable and siinilar incomc. Intercst receivable on bank dew8it¥ Total for 2025 10.839 10,839 Total for 2024 6.363 S Other Ineome Unreslrfcted fund8 General Total fui)ds Rclltal tncome Total for 21ns 6.IKIO 6,000 Total for 2024 Page 16 PRT Borders CArer5 Centre SCIO Notes to the Flnanclal Statements foi" tlie Year Ended 31 March 2025 (coiitinued) 6 Expendlture on raisfng funds a) Costs of ii'Adlng actfvltles Unrestricted funds Ge•erAI Total 2025 Note Local fijndraising eosts 13.903 13,903 Unrestricted funds General Total 2024 Note IA)cal fundrnising eosts 7 Expendlture on thp4ritable *¢livltl Unrestricted funds GeJJtral Restricted funds Total 2025 Total 2024 Note GrArAt funding of activities Staff costs Allocated support costs Governance costs 34,221 442,910 68,438 82.619 116,840 442.9lO 68.438 138.011 410320 62,193 557 803 640.422 620 645 Activity undertaken dlrectly Tot81 expeudlture AllO￿ted support costs Rent Insurance Heat & light Ckanin8 Repairs Telephone Stationery. postage & printing Travel IT Copier lease Subs¢ription$ al fxs Advertising 13,0 3,546 7.771 .371 3,674 6.072 3,837 5.301 8,586 1024 1132 528 10.596 13,0(M) 3.546 7,771 1,371 3,674 6.072 3,837 5,301 8,586 2,024 2.132 528 10596 Total for 2025 68.438 Total for 2024 62 193 ￿193 Page 17 PRT Borders Carers Centre SCIO Notes to the Ffinanclal StAtements for the Year Ended 31 March 2025 {eontlnued) 8 Analysis of governAnee And iupport costs BA$1$ ofAIIocgtlon Reference Method of Allocation Direct auriiwtion Governance costs UnrestTlcted funds General Total funds Atsjii fees Audit of th¢ financial stalcments Other governance costs Allocated support costs Total for 2025 7,440 3,644 7,440 3,644 1.150 12 Total for 2024 10.321 10.321 9 Grant-maklng Anal)ry1g of gtxnts Crants to indivlduals 2025 1024 Analysis supp 138011 The supp)rt ￿$ts aSs￿lated ivith grant-nmking are £7,5fy) (31 March 2024- £7.471). 10 Net Incomlngloutgolng re￿llre Nd incoming resourc£s for the yeaT include.. 2025 2024 Operdtin8 leases - plant and machinery Operating leases - other 8&8ets Audit fees 2,024 13,(XKi 1,927 13,IM)O IJ Trustees remuDeratlon and ezpens No Irustees, nor any persons eonne¢ltd with the￿ have rcceived any remurmiion from the charity during t1￿ ye£r. No trustees hav¢ received any reinthuna experth&s oi sny cther irLefits from the Ch￿lty during the )Ear. Pag¢ 18 PRT B4)rders Carers Centre SCIO Notes to the Financlal Ststements for the Year Ended 31 March 2025 (contlnued) 12 Sl4ff costl The ag8￿8￿te pyroll costs were as follows: 2025 2024 Staff eosts durlAg the year were: Wag¢$ and salarics Social securAty costs Pension eosls Other slaff costs 386.590 31,113 24.520 687 358J41 28,160 22.612 442.910 410320 The monthly av¢rage number of persons (inchxling senior managcnKnt I lead¢rsknip team) employcd by the charity during the year expressed as full equivylenls was 8s follows: 2025 No 2024 No Salaried staff 14 13 No employee received eny)IuTneats of more tllan £60,OCKi during year The total employee benefits of the k¢y nwwg¢m¢nt personnel of the charity were £Nil (2024 - £Nil). The Mon&ger. as the highest paid member of reccivcd benefits iotsllAn8 £Nik (2024 - £Nil). During die year the ch￿ilY made the following tyaThsactions with key management pe￿OnNel. Manager Tl)e Manager reccived remuDerati¢]tt of £37.493 (2024: £36,050) 13 Audl¢oTS' remuntratloh 2025 2024 Audit of the fll)8ncial stalernents 6,OCQ Page 19 PRT Borders Carers Centre SCIO Notes to the Financial Statemenls for the Year Ended 31 March 2025 (continued) 14 Tnxalioii The charity is a registered clmrity and is therefo￿ ex¢rnpt from tsxatio 15 Debtors 2025 2024 Prep&Yn￿nts 16 Cilh And e*sh equRvAlents 2025 2024 Cash on hartd Cksli at bank 354 516487 519317 516,841 17 CredEtor$: amounts fallln8 due Ivlthln one yar 2025 2024 Trade creditors Other laxation and social security Pension 8¢heme creditor Accruals Deferred ineon 1,878 4,155 7.981 2.489 6,940 37,970 46.788 36,470 57,095 18 Comniitnxnts CapltAI Comn￿tMenlS A new website has been commisslowt and the p&ytr*n18 are lo be on a staged ba8is. Ai the year end, a Commitn￿lI of £6,0Th) exists in reSp￿t of this aryan8ernent The iotal an￿￿￿1 contraci¢d for but not pmvided in thc fuwKial #alements WA8 £Nil (2024 - £6,0(M)). Page 20 PRT Borders Carers Centre SCIO Notes to the Flnancfial Statements foi. the Year Ended 31 March 2025 (continued) 19 Funds BAIAnce At I Aprll 2024 Ineomlng re50ure Resoureei expended BalAn¢e at 31 March 2025 Ullresti'icted funds General 393.902 522.696 (571.7Q6) 344.892 R¢strictcd funds 67,988 145307 130 676 Total funds 461,890 668 003 475 568 Balance at 31 Mai'ch 2024 Balance at I Apri] 2023 Incomin2 resoure Resourcej expended TrallsferA Unrestrlcted fund8 Gen¢ral 249,178 558591 (419,511) 214,338) 393,902 67,988 Restrlcted funds 117,655 170J15 Total funds 633 849 The specific purposes for which the fijnds to be applied are as follows: Main fund- to provide the core services of advic4 infornmtion and ¢motion•l supp)rt throuFJ)out the Border& Restrictcd fvnds - to provide grants to indtvidual carer5 on application. The general restricted fi]nd relates to Care Support and TinK to Live fund& 21b Analys18 of net assets betsyeen funds Unrestrl¢ted funds Genernl Total funds At 31 March 20Z5 Restrlcted funds Current assets Cun'ent liabllities 391,6SO 130,676 522,356 Totsl net assets 344 892 130 676 Unr¢strlcl¢d funds General Total lunds al 31 MaTch 2024 Reitrfde funds Current 8&8ets CknTent li&bilities' 450,997 67.988 518,985 Totsl net a&Kts 393.￿2 21 AnAlysis of net fund* At l Apru 1024 Afjclng ¢iJh At 31 M&r¢h flowj 2025 Cash at bank in hand 516841 1622 Net 519.463 Pa8¢ 21 PRT Borders Cydrers Centre SCIO Notes to the Flnancial Statements for the Year Ended 31 March 2025 (continued) At l April 2023 Fln&ntSng cash At 31 Mareh tlow% 2024 Cash at bank and in hand 369,592 147,249 516,841 Nel 369 592 147249 516,841 Page 22