REGISTERED CHARITY NUMBER: SC029821 Re rt of the Trustees and Financial Statements for Year ErKled 31 March 2025 for Dochas Carers Centre SCIO
Dochas Carers Centre SCIO Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial ActNities Balance Sheet 10 Notes to the Financial Statements 11 to 17 Detailed Statement of Financial Activities 18 to 19
Dochas Carers Centre SCIO Re ort of the TruStS for the Year Ended 31 March 2025 The trustees present their report with financial ststements of the charty for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charrties preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and Aims Dochas Carers Centre exists to support unpaid adult carers across Mid-Argyll. Kintyre and the Isles (MAKI). Our mission is to provide practical. emotional, and social support to carers, enabling them to sustain their caring roles while maintaining their own wellbeing. S5gnlficant activ5tie5 We deliver serVIS including counselling. bereavement support, befriending, respite through the Time 4 Me service, Aduft Carer Support Plans and Review, emergency and future care planning. information and advice. group activities and peer support. Page 1
Dochas Carers Centre SCIO ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charltsble actlvitles During 2024125. the Centre faced a challenging year shaped by the ongoing financial crisis and its impact on both our organisats'on and the unpaid carers we support. Rising costs across all areas of expendrture. combined with constrained budgets, placed significant pressure on our abilty to meet growing demand. Desprte these challenges, rernained committed to delivering high-qualrty support. Carer Reglstratlon.. By yearond, 762 unpaid carers were registered of which 443 were active - reflecting a substantial increase in demand. Support Services.. Requests for counselling, befriending, and Time 4 Me rose sharply as carers faced mounting emotional and financial pressures. Counselling was adapted to ensure sessions could be accessed both in person and by telephone. Group Actlvltles: Art and pottery sessions. Men's and Parkinson's groups. self-directed support (SDS) infonnation sessions, massage therapy, droTrins. and social gatherings were well attended. Events such as Carers Week. Christsnas celebrations. and regular lunches redUd isolation and fostered peer supp)rt. Resplte and Befriending: The Time 4 Me Servi expanded, enabling carers to take short breaks while cared-for persons were supported safely. Befnenders provided companionship to those experiencing loneliness. Financial Assistance: Small grants helFEd carers manage immediate pressures. including energy costs, household goods. travel to appointments. and wellbeing activities. Organisational Developments The year also brought signfficant organisational change: Several staff members retired. Counselling services were restructured lo foc8 exdusively on registered carers. A major programme of organisab'onal improvement modemised intemal operations through cloud-based systems. slrengtheniro resilien arKI reducing administrative burden. Key developments included: Introduction of CharltyLog CRM Transition of payroll to SCVO Financial management Ihrough Xero Staff expenses via Equals Money Adoption of Breathe HR for leave and time recording Enhanced digital securty through NordPass Iwlhile these changes improved data integrity, complian, and reporting, the rapid pa of implementation and limited initial training temporarity impacted morale and slowed workflows. Trustees recognise the importance of pacing change thoughtfully arKI supporting staff through transitions. Page 2
Dochas Carers Centre SCIO Re ort of the TrUStS for the Year Ended 31 March 2025 FINANCIAL REVIEW Flnancial position Budgetary pressures within Argyll & Bute HSCP signrficantly impacted our funding position. Although contracted for many years to deliver services for unpaid carers, the level of funding now represents a diminishing proportion of actual costs. Rising Ser¥1 demands and workfor pressures have not been matched by increased allocations. To bridge this gap, we relied on grants, donations, and fundraising. In 2024125, additional funding streams enabled us to maintain and expand services. Key contributions came from: Shared Care Scotland Nadara A'chruach Community Fund (administered by Foundation Scotland> Bank of Scotland Foundation The National Lottery Smaller funders, indivÉdual donors, and community supporters Reserves pollcy The Trustees continue to monitor reserves to ensure sustainability and resilience. While financial pressures remain, the organisakn'on is committed to prudent management and diversTrfication of income streams. FUTURE PLANS Looking ahead to 2025126, Trustees remain confident in the resilience of the Centre. We will continue to navigate financial and operational challenges, strengthen governance, and secure positive outcomes for unpaid carers across MAKI. Page 3
Dochas Carers Centre SCIO ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing document, its memorandum of association, and constitutes a Scottish Charitable Incorporated Organisation. Recrultment and appolntment of new trustees The Board may appoint any person to be a charity trustee by resolution passed by majority vote at a Board meeting. Appointments may be made "ex officio" rf agreed by the Board. The maximum number of charty trustees is seven (7). Trustees can serve a maximum term of six years, foll0vng retirement and re-election after the first three years. Electlon of Offlce-Bearers 1. Trustees must elect (from among ttrEmselves) a Chair, TasUrer. and Secretary. 2. Additional office-bearers (e.g., Vice Chair) may be elected rf considered appropriate. 3. All offic&bearers cease to hold office at the conclusion of each AGM but may be r&elected. A person elected to office will automatically cease to hold that office rf: a. They cease to be a charity trustee. or b. They resign by giving written notice to the organisation. Organisational structure General structure 1. The organisation is governed by the Board. which holds regular meetings and generalty controls the activities of the charity. 2. The Board appoints charity trustees to fill vacancies and has the power to make changes to the constitution. 3. Trustees are referred to in the constitution as Charity Trustees and are also the Members of the organisation for the purposes of the Charities and Trustee Investment (Scotland) Act 2005. 4. Under the constitution, no-one can be a member unless ttrey are also a charty trustee. 5. Certain decisions must be taken by charty trustees in their capacity as members, as required by the Act. Page 4
Dochas Carers Centre SCIO Re ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Delegated Authorlty Day-to-day management of the charity is delegated to the Manager, who is responsible for operational delivery, staff supervision, and implementation of Board policies and strategy. The Manager ensures that services are delivered effectively, resources are managed efficiently. and staff are supported in their roles. The Manager reports directly to the Board of Trustees, providing regular updates on operational performance. staffing, financial management, and Servi outcomes. This reporting structure ensures that Trustees retain overall responsibilty for governance, compliance, and strategic direction, while the Manager is empowered to oversee daily operations. Trustees maintain oversight through quarterly Board meetings and sutFcommittee reviews, where the Manager presents reports and recommendations. This arrangement balances effective delegation with strong accountability, ensuring that operational decisions are aligned with the charity's strategic objectives and legal obligations. Governance Governance arrangements continued to strengthen. Trustees met quarterly, with sub-committees providing more frequent scrutiny and support. This ensured effective oversight of staffing, policy, planning, and risk management during a period of considerable financial and operational challenge. Commltment to Quallty In 2024, the Centre became a Network Partner of Carers Trust. reflecling our commitment to collaboration and best practice. INhile not yet accredited under the Carers Quality Standard Award, we aim to work towards this as part of our quality improvement journey. Page 5
Dochas ort of the Trust for the Year Ended REFERENCE AND ADMINISTRATIVE DETAILS Registered Charrty number SC029821 Independent Examlner Mackay & Go CA 120 George Street Oban Argyll PA34 5NT Bankers Bank of Scotland, Poltalloch strt. Lochgilphead, PA318LW Insurance Brokern Keegan & Pennykid Insurance Brokers Ltd, 50 Queen Street, Edinburgh, EH2 3NS Page 6
Dochas Carers Centre SCIO Re rt of the Trustees for the Year Ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Report of the TrUStS and the financial statements in accordance wth applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year. UTrJer that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Unrted Kingdom Accounting Stsndards and applicable law}. Under charty law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the chanty and of the incoming resoUrS and application of resources, including the income and expenditure, of the charty for that period. In preparing those financial statements, the trustees are required to select surtable accounting policies and then apply them consistently, observe the methods ancl principles in the Charrties SORP; make judgements and estimates that are reasonable and prudent: prepare the financial ststements on the going concern basis unless rt is inappropriate to presume that the charty will continue in business. The trustees are responsible for keeping proper accounting records which disclose wth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Ch2rities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotlandl Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 20112r2025 Approved by order of the board of truStS on behalf by.. and signed on Its Pag8 7
de ndent Exarninerfs Re Dochas Carers Centre SCIO rt to the Trustees of I report on the accounts for the year ended 31 March 2025 set out on pages nine to seventeen. Respectlve responslblltties of trustees and examlner The charity's tnjstees are responsible for the preparation of the accounts in accordan with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 20{ (as amended) The charity's trustees consider that the audit requirement of Regulab'on 10{1){a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of the Independent examinerfs report My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by Ihe charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations frorn you as trustees Conrning any such matters. The procedures undertaken do not piovide all the evidence thal would be required in an audit. and consequently I do not express an audit opinion on Ihe view given by the accounts. Independent examlnerfs ststement In connection wrth my examinab'on. no matter has come to rny attention: (1) whth gives rne reasonable cause to bdieve that, in any material respect, the requirernents to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Acccxjnts Regulatior have not been met., or {2) to which, in rny opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mackay & Co CA 120 George Street Oban Argyll PA34 5NT Page 8
Dochas Carers Centre SCIO Statement of Financial Acttvrt]'es for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unfestrided Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 15,177 3.285 18,462 9,059 Charitable activities Support of carers 5,000 316.080 321.080 290.254 Other trading activities Investment income 3.292 2,886 3.292 2.886 1,771 2,188 Total 26,355 319.365 345,720 303,272 EXPENDITURE ON Charltsble actlvltles Support of carers Grants payable Carers, support Counselling and supervision 49.908 291,438 14,438 12,570 28.458 341,346 14,438 12.570 28,458 298,887 30,817 17,911 22,238 Total 396.812 369 853 NEf INCOMEI{EXPENDITURE) (23,553) {27.539) (51.092) (66,581) RECONCILIATION OF FUNDS Total funds brought forward 182,021 278.327 460,348 526,929 TOTAL FUNDS CARRIED FORWARD 158,468 250,788 409,256 460,348 The notes forni part of these financial statements Page 9
Dochss Carers Centre SCIO Balan Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestrided Restricted funds funds Notes FIXED ASSErs Tangible assets 89.432 87.332 176.764 188,715 CURRENT ASSErs Debtors Cash at bank 6.648 68.350 152 273,708 163.456 231,806 74.gg8 163,456 238,454 273,860 CREDITORS Amounts falliro due within one year 10 <5,962) <5.962) (2,22n NET CURRENT ASSETS 6g,036 163,456 232.492 271,633 TOTAL ASSEfs LESS CURRENT LIABILITIES 158,468 250,788 409,256 460,348 NET ASSErs 158,468 250,788 409,256 460,348 FUNDS Unie5tricted funds Restricted funds 11 158,468 250,788 182,021 278,327 TOTAL FUNDS 409,256 460,348 The financial statements were approved by the Board of Trustees and authorised for issue on ..2LV.l02S......... . and were signed on rts behalf by: The notes forn part of these financial statements Page 10
Dochas Carers Centre SCIO Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charty, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Acttvities once the charity has entrtlement to the funds. it is probable that the income will be r1Ved and the amount can be measured reliably. Donations & legacies Donations and legacies are recognised on a receivable basis when reIpt is probable and the amounts can be reliably measured. Grants receivable Grants re recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performan conditions are attached to the grant and are yet to be met. the income is recognised as a liabilty and included on the balan sheet as deferred income to be released. Expenditure Liabilities are recognised as expendrture as soon as there is a legal or constructive obligation commttting the charity to that expendrture, it is probable that a transfer of economic benefts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of reSoUrs. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of tts activities and ServIS for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Grants offered subject to conditions which have not been met at the year end date are noted as a commttment but not accrued as expenditure. Tangible fixed assets Depreciation is provided at the following annual rates in Order to V4rite off each asset over Éts estimated useful lrfe. Freehold property Fixtures and fittings 2¥0 on cost 250/0 on cost Taxatlon The charity is exempt from tax on its charitable activities. Page11 continued...
Dochas Carers Centre SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Fund accounting Unrestricted funds can be Us1 in accordan with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restried purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature arKI purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. OTHER TrADING ACTIVITIES 31.3.25 31.3.24 Fundraising events 3,292 1,771 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 2,886 2,188 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Grants Support of carers Employment allowan Support of carers 316,080 5.000 285,254 5.000 321.080 290,254 Grants receNed, included in the above, are as follows: 31.3.25 31.3.24 Age Independen Shared Care Scotland Lochgilphead Communty Council Argyll TSI The National Lottery Nadara A'chruach Wind Fami Communty FurKJ Argyll & Bute Council 400 12,693 500 10,000 35,437 10,000 213,224 11.425 22,500 20,000 226,640 Carried forward 280.565 282,254 Page 12 continued...
Dochas Carers Centre SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 INCOME FROM CHARrrABLE ACTIVITIES - continued 31.3.25 31.3.24 Brought forvRrd The Wood Foundation {Lochgilphead High School) Tarbert & Skipness Community Benefft Fund Bank of Scotland Foundation 280,565 3,000 2,515 30,000 282,254 3,000 316,080 285,254 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other beneffts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees durirKJ Ihe year was as follows: 31.3.25 13 31.3.24 18 Charitable Activities Administration 15 19 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 9,059 9,059 Charitable activftles Support of carers 285,254 290,254 Other trading activities Investment income 1,771 2.188 1.771 2.188 Totsl 18,018 285,254 303,272 EXPENDITURE ON Charitable activities Support of carers 30,843 268.044 298,887 Page 13 continued...
Dochas Carers Centre SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds Total funds Grants payable Carers, support Counselling and supervision 30,817 17,911 22,238 30,817 17,911 22,238 Total 30,843 339.010 369.853 NET INCOMEI(EXPENDITURE) Transfers between funds (12,825) 1,742 (53,756) 1,742 (66,581) Net movement In funds (11.083) (55,498) (66,581) RECONCILIATION OF FUNDS Total funds brought forward 193.104 333,825 526,929 TOTAL FUNDS CARRIED FORWARD 182,021 278,327 460,348 TANGIBLE FIXED ASSErs Fixtures and ffttings Freehold propety Totals COST At 1 April 2024 Additions Disposals 241,053 33,470 1,872 274,523 1,872 At 31 March 2025 241053 251022 DEPRECIATION At 1 April 2024 Charge for year Eliminated on disposal 62,922 4,821 22,886 2,462 18,833 85,808 7,283 At 31 March 2025 67,743 6,515 74.258 NET BOOK VALUE At 31 March 2025 173 310 3.454 176,764 At 31 March 2024 178.131 10,584 188,715 Page 14 continued...
Dochas Carers Centre SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors 6,648 152 10. CREDITORS". AMourS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Taxation and social security Other creditors 3,443 2.519 2,227 5,962 2,227 11. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestricted funds General fund Redundancy Rebuilding Development Fixed Assets 165,021 5.000 6,000 6,000 (23.553) (89.431) 52,037 5,000 6,000 6,000 89,431 89,431 182.021 (23,553) 158,468 Restricted funds Land & buildings Aggregate restricted funds NHS Funds Argyll & Bute Council funds 90,149 47,796 10,275 (2.81n 3,396 (5,098) 87.332 60,986 5,177 97,293 9,794 9,794 278,327 27,539 250.788 TOTAL FUNDS 460,348 51.092) 409,256 Page 15 continued...
Dochas Carers Centre SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 11. MOVEMENT IN FUNDS - contlnued Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 26,355 (49,908) (23,553) Restricted f unds Land & buildings Aggregate restricted funds NHS Funds Argyll & Bute Council furKIs (2,817) (2,817) (94,329) 3,396 (5,098) (5,098) 244.660 221.640 23 020) 97,725 319,365 TOTAL FUNDS 345,720 Comparatlves for movement In funds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestrlcted funds General fund Redundancy Rebuilding Development 193,104 {12.825) (15,258) 5,000 6,000 165,021 5,000 6,000 6.000 193,104 (12,825) 1.742 182,021 Restrlcted funds Land & buildings Aggregate restricted funds NHS Funds Health & welfare funds Argyll & Bute Council funds 92,966 42,028 12,585 511 (2,817) 5,768 (2,310) (511) 90,149 47,796 10,275 1,742) 130,107 333,825 53,756 1742) 278,327 TOTAL FUNDS 526,929 460.348 Page 16 continued...
Dochas Carers Centre SCIO Notes to the Financial Statements - continued for the Year Ended 31 March 2025 11. MOVEMENT IN FUNDS - contlnued Comparative net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 18.018 (30,843) (12,825) Restricted funds Land & buildings Aggregate restricted funds NHS Funds Health & welfare funds Argyll & Bute Council funds Shared Care Funds (2,817) (53,569) (2,310) (511) {267,110) 12,693 (2,817) 5,768 (2,310) (511) (53,886) 59.337 213,224 12.693 339,010 285,254 53 756) TOTAL FUNDS 303,272 369,853 66,581) Transfers between funds The transfer from the general fund to a fixed asset fund is in order to show how much of the general funds are tied up in fixed assets. and not therefore readily available for spending. 12. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2025. Page 17
Dochas Carers Centre SCIO Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donatlons and legacles Donations 18,462 9.059 Other tradlng actlvltles Fundraising events 3.292 1,771 Investment Income Deposit account interest 2,886 2,188 Charltable actlvltles Grants Employment allowance 316,080 5,000 285,254 5,000 321.080 290,254 Total Incoming resources 345,720 303,272 EXPENDITURE Charitable activities Wages Social security Pensions Rates and water Insurance Light and heat Postage and stationery Advertising Sundries Motor & Iravelling costs Accountancy Telephone Repairs & maintenance Legal fees Bank charges Room hire Counselling costs Therapist costs Cleaning Subscriptions Volunteer costs Carried forward 240.983 17,338 6,862 1,440 1,313 3,900 2,259 946 5,080 11,077 4,084 8,307 10,226 1,908 559 1,746 28,458 4,880 2,047 3,894 2,681 359,988 228,498 16,456 7,338 1,858 4,760 2,698 1,668 2,474 9,656 2,972 2,647 1,356 648 380 22,238 2,010 4,899 3.033 315,589 This page does not form part of the statutory financial statements Page 18
Dochas Carers Centre SCIO Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 Charltsble actlvltles Brought for4vard Workshops costs Group catering costs Fundraising costs Support group costs Training Freehold propety Fixtures and fittings Loss on sale of tangible fixed assets Grants to individuals 359.988 4.513 272 1,292 7.701 1,325 4,821 2,462 315,589 17,911 377 4,820 339 30,817 14,438 396,812 369.853 Total resources expended 396,812 369,853 Net expendlture 51,092) 66,581) This page does not form part of the statutory financial statements Page 19