Company Registration No. SC385567 (Scotland) AYRSHIRE INDEPENDENT LIVING NETWORK (a company limited by guarantee) DIRECTORS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Scottish Charity No. SC030092
AYRSHIRE INDEPENDENT LIVING NETWORK COMPANY INFORMATION Directors Peler Joyce Mary Ballantyne Neil Gallagher Alison Chalmers Loretta Galloway Company number SC385567 Registered office The Michael Lynch Centre for Enterprise 71 Princes Street Ardrossan KA22 8DG Independent Auditor AAB Audit & Accountancy Ltd 133 Finnieston Street Glasgow G38HB Business address The Michael Lynch Centre for Enterprise 71 Princes Street Ardrossan I<A22 8DG Bankers The Co-operative Bank Pie 29 Gordon Street Glasgow G13PF
AYRSHIRE INDEPENDENT LIVING NETWORK CONTENTS Page Directors. Report Financial Statements Auditor's report ststement of financial activities Balance sheet ststement of cashflows Notes to the financial statements 7-15
AYRSHIRE INDEPENDENT LIVING NETWORK DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees. who are also directors of the charitable company for the purposes of the Companies Act 2006, present their annual report and independently audited financial statements of the charity for the year ended 31 March 2025. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). This is the first financial year requiring a full statutory audit. all prior years being subject to an independent examination by the same firm. Objectives and Activities Ayrshire Independent Living Network ('AILN') provides infonnation, advice, and support to people within the Ayrshire area, who have chosen Self-Directed Support (SDS) Oplion 1. This option enables people to exercise freedom of choice by taking full control of their own support aThangements. with the aim of living a fully inclusive life in the wider community- The SDS Manager and the CEO. with other relevant staff, meet regularly with the 3 Ayrshire councils. These meetings give an opportunity to exchange feedback regarding the contract we have for providing information and support on SOS. The AILN Chair also has the option to attend. Overall, referrals for SOS have increased over the year. which is pleasing. However. this year, the numbers from North Ayrshire and East Ayrshire have fluctuated somewhat, in contrast to the increased numbers coming from South Ayrshire. particularty from the Micros. As with previous years, although we offer various online platforms, faCe-tO-fa is the most popular option requested when meeting existing or proposed clients. The recruitment of PAS continues to be an issue. particularfy due to the rate of pay available in SOS. in comparison to higher wage rates elsewhere. Due to the scale of the Health and Social Care Sector. it will need to be addressed by the UK and Scottish governments as well as the local authorities. The SOS department have been involved in many aspects of SOS -related activity. These include taking part in the Parent Employability Scheme, the Carers Conference and the Carers Rights day. We have also facilitated many visits to the office from student social workers and new social workers. This helps to explain SOS and our services in a more in-depth and how we work in partnership with them and many other organisations. The AILN Development Department continue to use existing funding that allowed us to create new posts, supporting existing departments and develop additional services. These funders include the Community Lottery Fund, Support in the Right Direction (SIRD). The Parent Employability Fund, South Ayrshire's Innovalion Fund and the continued use of the Ayrshire Chamber of Commerce prize draw winner monies. The following are new sources of funding that we have been successful in atlaining. East Ayrshire PB Funding. Urquharts Health and Well-Being Fund, North Ayrshire Participatory Budgeting, North Ayrshire Mental Health and Well-Being Fund. Meeting Centres Scotland (partnership) promoting community for those living with dementia and their carers This funding strategy has massively contributed to our continued success.
AYRSHIRE INDEPENDENT LIVING NETWORK DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Achievements and Performance (including Significant Matters Arising Since the Year-End Date) We are delighted to have been awarded, On again, the Pan-Ayrshire contract to provide information. advice and support on SOS across Ayrshire for the next 3 years. There is an option for the 3 councils to agree to a year 4 and a year 5 towards the end of the original 3-year contract. A review of AILN articles has taken place to make the language used better reflects our commitment to inclusivity and diversity. Website: Funding has been secured from the Community Lottery for the new website amongst other things, we provide infomiation on our employer pack. PA training. newsletters for PAS and social workers and our employee handbook. The website is now going to be fully integrated with our Salesforce system. We are using the ServIS of ACOSVO (Supporting Scotland's Voluntary Sector Leaders) support and mentoring for the Chair and CEO. Additional Services AILN Provide Moving and Handling Training service for PA'S in the employerfs own home, has been created. This will be facilitated by Emma from the development team, vtho is a qualified trainer. Peer Mentors.. Mentors volunteer their time to support people who are considering SOS, they often just need some reassurance from someone with experience of using SOS funding. We are recruiting for additional mentors to join this valuable service. PA Employer Meet ups: Bringing together PA employers to be a place of support. The aim is for AILN to facilitate the meetings, but the meetings will be guided and directed by the people who attend. Dementia Befriender Service: This service continues to attract volunteer befrienders. We have successfully established Dementia Well-Being Cafes and they are now open weekly. The project now has 79 volunteers within Befriending and the Dementia Wellbeing cafes. The existing cafes are in Irvine and Saltcoats with around 50 people attending weekly. A newly launched cafe in Take a Bow, Kilmarnock and a further 2 cafes in Dalmellington, in conjunction with the NHS (Easl Ayrshire) and Annbank in South Ayrshire are the latest developments. Recruitment and training is ongoing, 20 students from Dalmellington Academy have been trained and will be volunteering at the cafes. The volunteers have been instrumental in creating a fundraising committee to ensure the project remains free to all and that cost is not a barrier to someone attending. They are relaxed places where people can be helped by just having a cuppa and a conversation, if not joining in other activities. Micro-Enterprise Project South Ayrshire: The Directory has increased to 36 micros, providing support to more than 104 people, averaging 1880 hours of support per month generating just under £40,000 In Community Wealth Building. These micro-businesses are offering a range of services to meet the challenge facing people who are trying to find a to live independently within their communities. The project is a finalist in the Community Wealth Building Award with the Ayrshire Chambers of Commerce. People can access the micros using an SOS budget, self-funded or using benefits. The number of referrals to the micros could soon outstrip referrals coming directly from the councils. The Micros are local people living and earning in the same local areas. They connect community wealth building with social care and play a crucial role in local economies, especially in rural areas. ILF Award Managers: We can provide the service if required by a client and approved by ILF. II
AYRSHIRE INDEPENDENT LIVING NETWORK DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 SOS Payroll and Budget Management Service: A comprehensive and supportive service for all your payroll and finan needs. Keeping you up to date with any tax & Ni issues as, on your behalf. we can be your agent dealing with all your requirements for HMRC. We can keep all your records for you about holidays. maternity leave etc, we can deal with all the additional obligations of paying PAS. Amongst other advice, we will provide you the correct information for your council monitoring. AILN process payroll for approx. 650 PAS. amounting to £6.5 million in salaries annually across Scotland. We are a not-for-profit organisation. so any profit gets invested into providing a quality service for you. Structure, Governance and Management The Board of Directors are responsible for policy decisions and ensuring that the company operates within its constitution. Regular Board meetings are held to effect policy decisions. Directors are Trustees in law for the charity and have a fiduciary responsibility over its assets and finances. We have adopted a method of having potential new directors join board meetings as "Advisers" for a probationary period. This lets us to get to know each other before offeringlaccepting full directorship positions. We have 2 advisers who are about to gain full status as directors. All department heads report to the CEO and in turn the CEO reports to the Chair and the board of directors. Pay Policy for Senior Staff- Their pay is reviewed annually by the board, taking inlo consideration pay scales of similar organisations within the sector. The Board considers the Key Management Personnel during the year to be: Sharon McLeod Evelyn Gilchrist Cheryl Muir Lachlan Mcmillan CEO SDS Manager Finan Manager Payroll Manager Wendy Moore replaced Lachlan Mcmillan as payroll manager afterthe balance sheet date. Board membership continues to be strengthened. bringing together a diverse range of skills, expertise and lived experience. The current Board includes people with significant experience of the health and social care sector. finance. IT. Business Development. disability or the charity's activities. The Board meets regularly with induction and training procedures for new and existing directors provided as and when they are necessary. Recognition and Appreciation We would like to thank some of our customers and partners in particular, inspiring Scolland, The Community Lottery Fund. the 3 Ayrshire Councils. the Scottish Govemment, Cunningham Housing Association, Independent Living Fund. Active Offi, and Ken Mccracken and the team from JRD Partnership for their ongoing support. The board would like to thank our staff, it has been a year of significant change within the organisation, and their commitment, input and hard work has been vital in ensuring our continued growth and success. We are also grateful to the directors who have served on the board this year. They have generously given theirtime. expertise and insight to guide and strengthen the organisation. Their commitment and support has been invaluable and we extend our sincere thanks and best wishes to each of them.
AYRSHIRE INDEPENDENT LIVING NETWORK DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Risk Management The Board has considered the main risks to which the charity is exposed to and we have taken steps to mitigate any risks. The key risk facing the charity is the sustainability of seNices in the longer term if adequate funding levels are not achievable. We have relevant insurances in place and appropriate safeguarding procedures. Asset Register The Asset Register was reviewed and updated giving a much clearer view of the assets we have and the book value they hold. Directors. transactions, interests and related party transactions are disclosed at note 3 of the financial the statements Review of Financial Year The excess expenditure over income for the year was £24.474 (2024.. £31,405). Total funds carried forward at 31 March 2025 were £220,083 (2024= £244,557) including £10,299 net book value of fixed assets, which has been designated into a separate capital fund. The notes to the financial statements contain a detailed statement of financial activities that further analyse the restricted and unrestricted funds and sources of related income. Reserves policy and going concern. Total unrestricted funds (excluding the designated capital fund) were £173,607 at the balance sheet date (2024: £191.670) which represents approximately 3 months running costs at current levels. This is within our target of holding between 3-6 months running costs which is a generally accepted level in the third sector and the Board acknowledges that charities should hold appropriate reserves depending on their circumstances and activities. Separate bank accounts hold designated contingency funds which include a specific amount to cover potential redundancy costs and other contingencies. Uncertainty with longer term funding, the cost-of- living crisis and other global issues have created an even greater need for a prudent reserves policy. However. there are no going concem issues at the present time Legal and Administrative Information Company Information The Scottish Charity reference, company contact information, and other administrative details are shown on the foregoing company infonnation schedule. Constitution Ayrshire Independent Living Network is a company limited by guarantee and is a registered Scottish charity. Its Memorandum and Articles of Association. which are held by the directors at the registered office, govern the company's activities. Powers of investment and restrictions imposed on the company are also contained within these documents. Board of Directors Directors, who are also the charity's Trustees. can be appointed or removed in accordance with the company's Articles. The following directors served throughout the financial period unless otherwise noted= Peter Joyce Mary Ballantyne Neil Gallagher Alison Chalmers Loretta Galloway Alan Stevenson, fomierly Bunyan-martin (Chair) (Vice Chair) (appointed 09.10.24) (appointed 01.12.24) (resigned 30.09.24) There have been no changes to the Board since the year-end date. In accordance with the AILN constitution (Articles of Association), all directors stand down at the AGM and may stand for re-election. Iv
AYRSHIRE INDEPENDENT LIVING NETWORK DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent ExaminerlAuditor JRD LLP were re-appointed as Independent Examiner at the company's AGM on 2 December, 2024. AAB Audit and Accountancy Ltd were subsequently appointed as auditor due to the statutory requirement in respect of these financial statements. Statement of Directors'rrrustees. Responsibilities The Trustees (who are also directors of Ayrshire Independent Living NeOrk for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charitable company. As well as this they must also include the incoming resources and application of resources of the charitable company for the year. In preparing these financial statements, the Trustees are required to.. Select suitable accounting policies and then apply them consistently Observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other iegUlar1ties. This report has been prepared in accordan with the special provisions for small companies under Part 15 of the Companies Act 2006. Approved by the Board on 25 March. 2026 and signed on its behalf by. Pfo Peter Joyce Directorlchair
AYRSHIRE INDEPENDENT LIVING NETWORK AUDITOR'S REPORT TO THE TRUSTEES OF AYRSHIRE INDEPENDENT LIVING NETWORK Opinion We have audited the financial statements of Ayrshire Independent Living NeOrk (the 'charitable company'l for the year ended 31 March 2025 which comprise Ihe statement of financial activities. the balance sheet. Ihe statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accounting Practi). In our opinion the financial statements- give a true and fair view of the state of the charitable CoMpanS affairs as at 31 March 2025 and of its incoming resources and application of resources. including its income and expenditure for the year then ended., have been propedy prepared in accordance with United Kingdom Generally Accepled Accounting Practice- and have been prepared in accordance with the requirements of Ihe Companies Acl 2006, the Charilies and Trustee Investment (Scotlandl Act 2005 and regulation 8 of the Chartties Accounts (Scotlandl Regulations 2006. Basis for opinion We conducted our audil in accordance wilh Inlemational Standards on Auditing (UK) {ISAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors. responsibilities for the audit of the financial statements seclion of our report. We are independent of the charitable company in accordance with Ihe ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that Ihe audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Matter The correspK)nding figures for the year ended 31 March 2024 are unaudited. Our audit was conducled for the purpose of foming an opinion on the financial statements for the year ended 31 March 2025 only, and accordingly, we do not express an opinion on the corresponding figures. Conclusions relating to going concern In auditing the financial statemenls, we have concluded Ihat the Govemors. use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any malerial uncertainties relating to evenls or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concem for a period of at least e1ve months from when the financial stalements are authorised for issue. Our responsibilities and the responsibilities of the Govemors with respect to going concem are described in the relevant sections of this report. Other infomiation The other information comprises the infomiation included in the annual report other than the financial statements and our auditors, report thereon. The Govemors are responsible for the other infomiation contained within the annual report. Our opinion on the financial statements does not cover the other infomiation and, except to the extent othenmise explicitly stated in our report, we do not express any fomi ofassurance conclusion thereon. Our responsibilty islo read the other information and, in doing so, consider whether Ihe other infomiation is materially inconsistent with Ihe financial statements or our knowledge obtained in Ihe course of the audit, or otherwise appears to be materially misstated. If we idenlify such malerial inconsislencies or apparent malerial misslatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have perfomied. we conclude that there is a malerial misstalement of this other infomiation. W are required to report that fact. We have nothing to report in this regard.
AYRSHIRE INDEPENDENT LIVING NETWORK AUDITOR'S REPORT TO THE TRUSTEES OF AYRSHIRE INDEPENDENT LIVING NETWORK Matters on which are required to report by exception We have nothing to report in respect of the following matters where the Companies Act 2006 and Charities Accounts (Scotland} Regulations 2006 (as amended) requires us to report to you if, in our opinion.. Ihe information given in the Govemors. report is inconsistent in any material respect with the ffinancial statements- or proper accounting records have not been kept" or Ihe financial statements are nol in agreement with the accounting records and retums" or we have not received all the infomiation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the govemors, responsibilities statement, the Govemors (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the Governors determine is necessary to enable the preparation of financial ststements that are free from maierial misststement, whether due to fraud or error. In preparing the financial statements, the Govemors are responsible for assessing the charitable company's ability to continue as a going concem, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the Governors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but lo do so. Auditors. responsibilities for the audit of the financial statements We have been appointed as auditor under section 4411 Ilcl of the Charities and Trustee Investmenl IScoUand} Acl 2005 and the Companies Act 2006, and report in accordance wbth the Act and relevant regulations made or having effect Ihereunder. Our objeclives are to obtain reasonable assurance aboul whether the financial statemenls as a whole are free from material misstatement. whether due to fraud or error. and to issue an auditors. report that includes our opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee that an audil conducted in accordance with ISAS (UK) will always detect a malerial misslatement when il exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on Ihe basis of these financial statements. Irregularities, including fraud, are instances of non-compliance wilh laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities. including fraud is detailed below.. We obtained an understanding of the legal and regulatory frameworks within which the cornpany operates, focusing on those laws and regulations that have a direct effect on the detem)ination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities and Trustee Investment (Scotlandl Act 2005 and the Companies Act 2006. We identified the greatest risk of material irnpact on the financial statements from irregularities including fraud to be.. Management override ofconlrols lo manipulate the company's key perf0mlan indicators to meet targets" Timing and completeness of revenue recogntlion.. Recoverability of debtors Management judgement applied in calculating provisions- aTh Compliance with relevant laws and regulalions which directly impact the financial statements and those that the company needs lo comply with for the purt)ose of trading.
AYRSHIRE INDEPENDENT LIVING NETWORK AUDITOR'S REPORT TO THE TRUSTEES OF AYRSHIRE INDEPENDENT LIVING NETWORK Our audit procedures to respond lo these risks included.. Testing ofjoumal entries and olher adjuslments for appropriateness., Evaluating the business rationale of significant transactions outside the nomal course of business., Reviewing judgemenls made by management in their calculation of accounting estimates for potenlial management bias- Enquiries of management about litigation and claims and inspection of relevant correspondence., Reviewing legal and professional fees to identify indications of actual or potential litigation, claims and any non-compliance with laws and regulations- Reviewing and sampling year end deblor balances to ensure post year end receipls support debtor recoverability- Analytical procedures to identify any unusual or unexpected trends or relationship., Reviewing minutes of meetings of those charged Vth govemance to identify any matters indicating actual or potential fraud. Because of the inherent limilations of an audit, the is a risk that we will not delecl all irregularities, including ihose leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and Iransactions reflected in the financial stalemenls. as we will be less likely to become aware of inslances of non-compliance. The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves intentional concealment. forgery. collusion. omission or misrepresentation. A further description of our responsibiltties for the audil of the financial statements is located on the Financial Reporting Council's website at.. www.frc.org.uklauditorsresponsibilities. This descriplion fomis part of our auditors. report. Use of our report This report is made solely lo the charitable company's members. as a body, in accordance with regulation 10 of the Charities Accounts {Scotlandl Regulations 2006. Our audit work has been undertaken so that we might stsle to the charitable company's members those matters we are required to stale to them in an auditors, report and for no other purpose. To the fullest extent pem)itted by law. we do not accept or assume responsibility lo anyone other than the charitable company. its members. as a body, and its tnjstees. as a body, for our audit work. for this report, or for the opinions we have fomied. Angus Mccuaig (Senior Statutory Auditor) for and on behalf of AAB Audit & Accountancy Limited Slatutory Auditors 133 Finnieston Street Glasgow G38HB Date.. 27 March 2026 AAB Audit & Accountancy Limited are eligible to act as auditors in temis of section 1212 of the Companies Act 2006.
AYRSHIRE INDEPENDENT LIVING NETWORK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Unrestricted Unrestricted Restrlcted Contract General Designated Funds Income Funds Funds Total Funds 2025 Total Funds 2024 Income Donations, legacies & other Charitable activities Investments 213.947 8,8 227,407 222,843 338.407 164,523 327,584 111.LKKI Total Incoming Resources 213.947 111.lJJ) 236,303 561,250 492,107 ExndIture Raising funds Charitable actIveS other 215.014 124.364 239,605 6,741 585,724 523.512 Total Resources Expended 215.014 523,512 Net In¢omellExpendlture) (1.067) 113,364) {3,3021 16.7411 124,4741 131,4051 Transfers between fvnds 13.364 113.364) Net movement in funds {1.(7) 116.666) 16.7411 124.4741 131,4051 Reconciliation of funds Total funds brought forward 37.244 126.050 81,263 244,557 275,962 Total funds carried forward 36.177 109.384 74,522 220,083 244,557 The Ststemenl of Financial Activities includes all gains and Ictsses recognised in the year. All income and expenditure derive from continuing adivities. An analysis of Income and Expelture is included at Notes 16 & 20 to the financial statements. Expendf(ure is allocated to the above cost categories on the basis of the accounting rx)licy disclosed at Note 1 lel to the financial statements. Page4
AYRSHIRE INDEPENDENT LIVING NETWORK BALANCE SHEET AS AT 31 MARCH 2025 Company Registration No. SC385567 (Scotland) 2025 2024 Notes Fixed assets Tangible assets 10,299 15,643 Current assets Debtors and prepayments Cash at bank and in hand 19,051 257 353 276,404 22,214 278 051 300,265 Liabilities Creditors- amounts falling due within one year 10 Nel current assets 245,951 252,925 Deferred income 11 (36,167) (24.011) Total Net Assets 220,083 244,557 Funds of the charity Restricted income funds Unrestricted income funds= General funds Designaled funds 13116 36.177 37,244 13116 13116 109,384 126.050 Total unrestricted funds 183 906 207313 Total Charity Funds 220,083 244,557 The financial statements have been prepared in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the special provisions of Part 15 of the Companies Act 2006 relating to small companies. These constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company. The financial statements were approved by the Board on 25 March. 2026 and signed on its behalf by- Pf¢tr Peter Joyce Directorlchairperson Page5
AYRSHIRE INDEPENDENT LIVING NETWORK STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025 Total Funds Total Funds 2025 2024 Notes Net cash used in operating activities 17 (20,698) (22,144) Cashflows from investing activities: Interest and dividends Purchase of fixed assets ProedS from sale of assets Net cash provided by investing activities Cashflows from financing activities- Repayment of borrowings Net cash provided by financing activities Total cashflows in year (20,698) (22,144) Change in cash and cash equivalents in the year Cash and cash equivalents brought forward 278,051 300,195 Cash and cash equivalents carried forward 9118 257,353 278,051 Page6
AYRSHIRE INDEPENDENT LIVING NEfwoRK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies The principal accounting policies are summarised below. The accounting pleS have been applied consistently throughout the year and the prior year. (a) Basls of accounvng The financial ststements are presented in sterfing {£) and have been prepared in accordance with Accounting and ReFX)rting by Charities.. Statement of Recommended Practi applicable to tharities preparing their aUnts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffecttve 1 January 20191- (Charities SORP IFRS 1021, the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021, the Companies Act 2006, the Charities and Trustee Investment (Scoand) Act 2005 and the Charities Accounts Iscollandl Regulations 2006 las amended). Ayrshire Independent Lwing Nerk meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unles5 otherwise slated in the relevant accounting policy note{sl. The comparative infomiation and opening balances for the year erKled 31 March 2024 were not subject lo audit. (b) Preparation ofaccounts on a going ¢oncem basis The finanal statements have been prepared on a going concem basis which assumes that the charity will continue to operate for a peri of 12 months from the date of approval by the Board. The charity is rbo longer as reliant on external grant funding and there are more than SLrfficienl unrestricted funds, in Conjuction wth known grant funding, to enable activities to continue for at least another 12 months. The charity holds a prudent level of reseNes (refer to Directors, Report}. (c) Fund accountlng Unrestricted funds are available for use al the discretion of the trustees in furtheran of the general objectives of the charity. Designated funds are unreslriGted fund5 which have been sel aside at the discretion ofthe trustee5 for specific purposes. Restricted funds are subject to restriction5 on their expervjtiure imwsed by the d(KvJr or grantor. Transfers between funds are made at the discretion of the trustees tsking into consideration any reslridions imwsed on funds. Id) Income All income is included in the ststement of financial activities when the charity is entitled to the income, the amount can be quantified wth reasonable accuracy and it is probable that the income will be recewed. The following specific policies are applied to particular categories of income= Income from donations & legacies is received by way of grants. dcv)ations and gifts ané is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a special performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value lo the charity where this can be quantrfied. The value of services provided by volunteers has not ken induded in these accounts. Income from donated goods in respect of charity shops is not recognised until the sale occurs and the related cost of sale is not accounted for. While this is a departure from the current SORP, refer lo note lg. Investment income is included when received. Income from grants, where related lo perfomance and specffic deliverables. are accounted for as the charity eams the right to consideration by its perf0mlan. le) Expenditure Liabilities are recognised as expenditure as s¢)on as there is a legal or construrtive obligation committing the charity to that expenditure, il is probable that a transfer of economic benefits wll be required in settlemerrt and the amount of the obligation can be measured reliably. Expenditure is ac¢ounted for on an a¢¢nJals basis and has been classrfied 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 resources. Governan costs indudes those costs assrriated 1h meeting the constitutional and statutory requirements of the charity and inGlude the audrfcorfs fee5 and costs linked to the 51ralegic management of the charity which are voluntary other than trustees. Iravelling expenses reimbursed. Although disclosed separately at note 18. govemance costs now fomi part of charitable expenditure under the current SORP. lfj Fixed assets Fixed assets are stated at cost less accumulated depreatiOn. Minor additions costing below £250 are not capitalised. Depreciation is provided at the following annual rates calculated to write off the cost of each asset over its expected useftjl lrfe. Fixtures and frttings - Computer and office wuipment 15¥r* on a reducing balance 25% on a straight line basi Page 7
AYRSHIRE INDEPENDENT LIVING NEfwoRK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting policies (continued) Igl Hire purchase and leasing commitsnents Rentals paid under operating leases are charged to the kyofit and loss account on 8 Straight line basis over the pericxj of the lease. Ihl Pension costs and other post-retirement beneffts The company operates a defined contribution scheme for the benefil of its employees. The cost of contributions are charged to the Income & Expenditure account when incurred. lil Cash at bank and in hand Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of twelve months or less from the dale of acquisf(ion or oper)ing of the deposit or similar account. Cash balances rnay be held on deposit from time to time if cashflows can be predicted with reasonable certainty and are therefore classified as a forni of investment, separate from short term operating cash balances. AILN administers a nurnr of clients, accounts which are held in trust for the individual clients and do not form part of the charitable companls assets (refer to note 121. (i) Other ba$lc flnanclal Instruments The charity only has financial assets and financial liabilitses of a knnd that qualfy as basic financial instruments. Basic finanaal instruments are initially recognised at transacti( value and subsequently measured at their settlement value. (k) Debtors Short terni debtors are measured at transaction pri. less ary impairment (11 Creditors and provisions Creditors and provisions a rec(NJnised where the charity has a present obligation resulting frcxn a past event that will probably result in the transfer of funds to a third paty and the amount due to sellle the obligation can be measured or estimated reliably. Creditors and Im} Deferred income Grants received in advan of the aSSclated work beiThJ carried out are deferred only when the donor has imposed preconditions on the expenditure of resour. (nl Impalmients Asse15 not measured al fair value are reviewed f(Y any indication that the asset may be iwnpaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the assefs cash generating unit, is estimated and compared to the carrying amount. Where the Garrying amount exGeed5 its recoverable amount. an impairynenl 105s is recognised in profil or Ios5 unless the asset is carried at a revalued amcAJnt where the impaimient loss is a revaluation decrease. lol Judgements and key accounting estimates The charity considers on an annual basis the judgements that are made by management when applying accounting policies and also any key estimates that would have the most significant effect on amounts that are recognised in the financial ststements. The Board considers there are no such significantjudgemenls or accounting esb"mates. 2 Staff costs and numbers Staff costs were as fdlows.. 2025 2024 Salaries and wages Social security costs Pension $t$ (note 13} 423,693 369,720 35,728 30,621 18,868 478,289 414,776 Staff costs by actvity are as fdlows= Payroll treaU sos Development 249,434 269,732 97,121 75,247 131,734 478,289 414,776 The number of employees during the year was 19 {2024.' 18) on a head-count basis. The total employee benefits of the key management personnel (who are lisled in the Directors. Reportl of the charity were £197,123 (2024.. £133,323). The number ofemployees whose employee benefrts lexduding employer pension costs) exceeded £60,000 was.. 2025 2024 £60,001- £70,000 Page 8
AYRSHIRE INDEPENDENT LIVING NEfwoRK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 3 Net Income 2025 2024 Nel income is slated after charging= Depreciation lowned asselsl Auditor's remuneration {nole 5) - Pension costs 5,399 5,500 18,868 14,435 4 DIreOr$ Remuneratlon and Related PartyTrdnsactlon$ I directors are volunteers and rt remunerated in accordan wth the constitution. During the year Ihere were travel and subsistence costs totalling £1,235 reimbursed to 6 directors (2024= £999 to 4 directors)- No director, key management personnel or their connected parties had any psonal Inte$t in any contract or transaction entered into by the charity during the year. 5 Audrtorfs Remuneration The auditorfs remuneration for the year will be £12.000 for audit ServIS and £nil for noraUdIt semces. 6 Taxation The company is a registered Scottish charity and no corrM)ration tax liability arises. The company is registered for VAT. Irrecoverable input VAT, attributable to non-business activities, is all¢xated to the levant categories of expenditure. 7 Tanglble flxed assets Fixtures & Computer& Frttings Office Equipment Total Cost At 1 April 2024 Additions 12.241 54,248 66.489 At 31 March 2025 12.241 54,248 66,489 Depreciation At 1 April 2024 Charge forthe year Disposals 8.917 41,929 50.846 At 31 March 2025 9.415 46,775 56,190 Net book valu• At 31 March 2025 2.826 7.473 10,299 Net book value Al 31 March 2024 3.324 12.319 15,643 8 Debtors and prepayments 2025 2024 Trade debtors Other debtors Prepaid insurance costs Prepaid computer running costs 12,424 718 5,909 14,356 1,587 4,965 1,306 9 Bank and cash balances 2025 2024 Bank current accounts Bank contingency a(ntS Cash balance 187,483 69,723 147 196,181 81,870 257,353 278,051 Page 9
AYRSHIRE INDEPENDENT LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Creditors: amounts falling due within one year 2025 2024 HMRC VAT Greditor HMRC payroll taxes Pension creditor Accrued grant repayable AGGrued holiday pay Other creditors and accrued charges 14,273 13,240 7,133 1,959 12,683 7,913 4.412 9,680 6,500 30,453 47,340 11 Deferred income 2025 2024 South Ayrshire Council Scottish Govemment Dementia Befriending Income 9.873 3,277 23,017 15,859 8,152 36,167 24,011 12 Funds Held as Agent AILN provided payroll and financial seNices support to over 408 individual clients. of which 343 received a full managed service. This managed service involves an individual client account being opened which is held in trust by AILN on behalf of each client. As at 31 March 2025. AILN held funds in trust for these clients totalling £2,410,333 {2024= £2,221,353). During the year total funding of approximately £8.Sm {£7.6m} was received over these individual client accounts. The related funders. the 3 Ayrshire local authorities and ILF, closely monitor these accounts. AILN acts as agent, rather than a principal, in the operation of these accounts as it is the third parties who control the use of the funds and who authorise payments from those funds. Thus, in accordance with the relevant accounting standards, the bank balances held in trust have not been recognised as an asset of the charitable company in the financial statements. Page 10
AYRSHIRE INDEPENDENT LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Analysis of Net Assets Between Funds Unrestricted Unrestricted General Designated Funds Funds Restricted Funds Total Funds Fixed Assets 10,299 10,299 Currenl Assels 82.024 130,157 64,223 276,404 Currenl Liabilities 19,680) {20,773} 130,4531 Deferred Income Net Assets 36.177 109.384 74.522 220.083 Restricted Funds Capacity Building & Development - funded by Scottish Government and previously Big Lottery. Dementia Befriending - this is funded by Big Lottery to support people living with early stage dementia. Micro Enterprise - funding is being provided by South Ayrshire Council to support a pilot programme which aims to support the setting up of local small enterprises Ihat offer care-based supporl seNices for older and disabled people. Other Restricted Funds - these comprised a donation of £10.750 from Ayrshire Chamber of Commerce during 2021122 which was fully spent during 2024125 and unspent National Lottery funding in respect of websile development costs of £5,500 brought fotward from the 2023 accounts. Unrestriclod Funds The SOS service, previously grant based, went to competitive tender during a prior financial year and has sin represented unrestricted contract income (subject to VAT)- Any remaining balance is transferred to the unrestricted general fund al the year-end. Payroll SeNices - the charity carries out payroll and related services on behalf of its dients Isubjecl to VAT). Designated Funds A contingency fund was previously established for potential rationalisation costs. pension commitments and other contingencies. Olher designated funds represent the net book value of fixed assets after deprecialion. Page11
AYRSHIRE INDEPENDENT LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDEO 31 MARCH 2025 14 Financial commitments At 31 March 2025 the company had the fdlowing total minimum ftrture commTtmenls under non-cancdlable leases.. Land and buildings 31.03.25 Other 31.03.25 Land and buildings Other 31.03.24 31.03.24 Expiry date.. In less than one year BebMeen one and two years Between two and five years In more than five years 21.947 25,219 15,378 20,742 15 Analysis of Expenditure Total Total Costs Costs 2025 2024 Raising funds Charttable Support Govemance activitie5 costs Other costs Re5trrcted Funds Staff costs Rent and facility charges Postsge and stationery AGM and meeting costs Staff expenses Computer running and website costs Stsff tr8ining Legal and professional fees Health and wellbeing project costs 261.577 18,993 3.377 261,577 18,993 3.377 3,545 6,982 8,254 142,557 10,427 1,152 2.735 2,240 4,281 3.380 1,463 3,545 6,982 8.254 1.700 1.700 1(X) 304.528 1CM) 299.283 1.700 3.545 169.084 Unrestrlcted Funds Staff costs Rent and facilty charges Water rates Insurance Telephone Postage and stationery Trustees, expenses AGM and meeting costs Staff expenses Staff trainiThJ Repairs arKJ renewals Computer running and websrte (x)sts Promotional costs Catering Sundry expenses Subscriptions Auditors fees Statutory Accountsllndependent Examinerfs Fees Other accountancy fees Legal and professional fees Bad debts Bank charges 208,498 208,498 272,219 6,226 20,070 410 2.228 5,875 4,968 2,458 2,143 6,416 7,452 1,235 723 410 5,875 2,458 6.416 1.235 723 2,336 6,584 518 9,099 1,205 252 1.775 482 5,369 5,369 1,218 10.579 1.218 10,579 390 5.409 1.243 5.500 1,000 5.409 1,243 5,500 1,000 1,250 550 1,636 334 334 16 1(Xl 263,705 335.846 16 1(K) 248.884 6.363 8.458 De5ignat8d Fund5 Staff costs Postage and stationery Gomputer running and website costs Legal 8nd professional fees Depreciation 8,214 1,117 2.816 8.214 1,117 2.816 631 5.883 6.669 5.399 Totsl 560,314 13.407 12.003 585,724 523,512 Page 12
888 888 888 }ii ozz
AYRSHIRE INDEPENDENT LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Reconciliation of net movement in funds to net cash Ilow from operating activrties 2025 2024 Net movement in funds Add back depreciation charge Add back Igainl1105s on asset disposals Deduct interest income Deduct gains l Add back losses on investments Ilncr8aseyDecrease in stwks IlncreaseyDecrease in debtors IncreasellDecreasel in deferred income IncreasellDecreasel in creditors 124,474) 131,4051 5,344 5,399 3,163 12,156 112,8271 18,870 Net cash used in operatlng a¢tlvltles 18 Analysis of cash and cash equivalents 2025 2024 Cash in hand Cash at bank Overdraft facility repayble on demarKJ 147 257,353 278,051 Total cash and cash equivalents 257 500 278 051 19 Analysis of changes in net debt Debt Agelng At 31.03.25 At 01.04.24 Cashflows Cash in hand Cash at bank Overdraft facility payable orh demand 147 120,6981 147 257,353 278.051 278.051 257.500 Loans falling due wrthin one year Loans falling due after more than one year Finance lease obligations Page 14
AYRSHIRE INDEPENDENT LIVING NETWORK NOTES TOTHE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Income and Expenditure AGGount 2025 2024 Notes Income Donalions. legacies & other Charitable activities Bank interest 16 16 222,843 338,407 164.523 327,584 561,250 492,107 Expenditure Staff Costs Rent and Facility Charges Water Rates Insurance Telephone Postage and Stationery Advertising Directors. Expenses AGM and Meeting Costs Staff Expenses Staff Training Repairs and Renewals Computer Running and Website Costs Promotional Costs Catering Sundry Expenses Subscriptions Auditor's Fees Statutory Accountsllndependent Examinerfs Fees Other Accountancy Fees Legal and Professional Fees Health and Wellbeing project costs Bad debts Bank charges Depreciation 478.289 25.219 410 5,875 2.458 10,910 414.776 30,497 2,228 4,968 2,143 9,235 14 1,235 4.268 7,028 5,369 1,218 21,649 999 2,735 4.576 9.964 518 19,263 1,205 252 1,775 482 390 5.409 1,243 5,500 1.000 1,250 550 9,768 2.034 100 16 100 80 585 724 523512 Excess (Expenditure)Ilncome for Year 24,474 31,405 Page 15