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 ServI￿S 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 Ne￿Ork 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 i￿egUlar1ties.
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 Ne￿Ork (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 CoMpan￿S 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 V￿th 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
Ex￿ndIture
Raising funds
Charitable actIv￿eS
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 Expe￿lture 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
Pro￿edS 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 p￿l￿eS 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 a￿Unts 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 (Sco￿and) Act 2005 and the Charities Accounts Iscollandl
Regulations 2006 las amended). Ayrshire Independent Lwing Ne￿rk 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 finan￿al 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 depre￿atiOn. 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 nurn￿r 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$lc flnanclal Instruments
The charity only has financial assets and financial liabilitses of a knnd that qualfy as basic financial instruments. Basic finanaal
instruments are initially recognised at transacti(￿ value and subsequently measured at their settlement value.
(k) Debtors
Short terni debtors are measured at transaction pri￿. less ary impairment
(11 Creditors and provisions
Creditors and provisions a￿ rec(NJnised where the charity has a present obligation resulting frcxn a past event that will probably result
in the transfer of funds to a third paty and the amount due to sellle the obligation can be measured or estimated reliably. Creditors and
Im} Deferred income
Grants received in advan￿ of the aSSc￿lated work beiThJ carried out are deferred only when the donor has imposed preconditions on
the expenditure of resour￿.
(nl Impalmients
Asse15 not measured al fair value are reviewed f(Y any indication that the asset may be iwnpaired at each balance sheet date. If such
indication exists, the recoverable amount of the asset, or the assefs cash generating unit, is estimated and compared to the carrying
amount. Where the Garrying amount exGeed5 its recoverable amount. an impairynenl 105s is recognised in profil or Ios5 unless the
asset is carried at a revalued amcAJnt where the impaimient loss is a revaluation decrease.
lol Judgements and key accounting estimates
The charity considers on an annual basis the judgements that are made by management when applying accounting policies and also
any key estimates that would have the most significant effect on amounts that are recognised in the financial ststements. The Board
considers there are no such significantjudgemenls or accounting esb"mates.
2 Staff costs and numbers
Staff costs were as fdlows..
2025
2024
Salaries and wages
Social security costs
Pension ￿$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 t￿reaU
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 DIre￿Or$ Remuneratlon and Related PartyTrdnsactlon$
I directors are volunteers and r￿t 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 p￿sonal 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 ServI￿S and £nil for nor￿aUdIt 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