REGISTERED COMPANY NUMBER: SC212889 (Scotland) REGISTERED CHARITY NUMBER: SC030874
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025
FOR
DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH NOVEMBER 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th November 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To provide a "one-stop shop" at which persons with a disability or disadvantage can access all the information, advice and assistance they require; be empowered and enabled to find solutions to their housing needs; and so enable them to live more independently and direct the course of their own lives.
To take a personal client-focus, and work in partnership with individuals to identify and access housing options and choices which fit the unique needs of each person.
To supplement and add value to existing housing and community care services by working in and creating partnerships across all agencies and sectors and exercising an informed influence on future provision and standards.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
SC212889 (Scotland)
Registered Charity number
SC030874
Registered office
Houseability PO BOX 11541 Huntly Aberdeenshire AB45 9AL
Trustees
L H Allan V Smith (resigned 30/6/25) R Smith (resigned 30/6/25) B J Watson D Wood A Riddell (appointed 3/11/25) A Allan
Company Secretary
Independent Examiner
Gary Addison Goldwells Goldwells House Grange Road Peterhead Aberdeenshire AB42 1WN
Page 1
DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH NOVEMBER 2025
Approved by order of the board of trustees on 7th June 2026 and signed on its behalf by:
D Wood - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
I report on the accounts for the year ended 30th November 2025 set out on pages four to ten.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Gary Addison The Institute of Chartered Accountants of Scotland
Goldwells Goldwells House Grange Road Peterhead Aberdeenshire AB42 1WN
7th June 2026
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DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 98,552 EXPENDITURE ON Raising funds 118,894 Other 142 Total 119,036 NET INCOME/(EXPENDITURE) (20,484) RECONCILIATION OF FUNDS Total funds brought forward 44,762 TOTAL FUNDS CARRIED FORWARD 24,278 |
Restricted fund £ - - - - - 2,800 2,800 |
2025 Total funds £ 98,552 118,894 142 119,036 (20,484) 47,562 27,078 |
2024 Total funds £ 117,657 |
|---|---|---|---|
| 106,277 157 |
|||
| 106,434 | |||
| 11,223 36,339 |
|||
| 47,562 |
The notes form part of these financial statements
Page 4
DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
BALANCE SHEET 30TH NOVEMBER 2025
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 5 2,023 - CURRENT ASSETS Cash at bank and in hand 43,229 10,300 CREDITORS Amounts falling due within one year 6 (20,974) (7,500) NET CURRENT ASSETS 22,255 2,800 TOTAL ASSETS LESS CURRENT LIABILITIES 24,278 2,800 NET ASSETS 24,278 2,800 FUNDS 7 Unrestricted funds Restricted funds TOTAL FUNDS |
2025 Total funds £ 2,023 53,529 (28,474) 25,055 27,078 27,078 24,278 2,800 27,078 |
2024 Total funds £ 2,698 65,676 (20,812) 44,864 47,562 47,562 44,762 2,800 47,562 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 7th June 2026 and were signed on its behalf by:
D Wood - Trustee
The notes form part of these financial statements
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DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2025
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 675 | 899 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the year ended 30 November 2023.
4. STAFF COSTS
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Number of employees |
2025 £ 100,472 2,508 102,980 2025 3 |
2024 £ 86,868 2,307 |
|---|---|---|
| 89,175 | ||
| 2024 4 |
No employees received emoluments in excess of £60,000.
5. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Computer | |
| equipment | |
| £ | |
| COST | |
| At 1st December 2024 and | |
| 30th November 2025 | 10,348 |
| DEPRECIATION | |
| At 1st December 2024 | 7,650 |
| Charge for year | 675 |
| At 30th November 2025 | 8,325 |
| NET BOOK VALUE | |
| At 30th November 2025 | 2,023 |
| At 30th November 2024 | 2,698 |
continued...
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DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2025
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Social security and other taxes Other creditors Deferred income MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
At 1.12.24 £ 44,762 2,800 47,562 Incoming resources £ 98,552 98,552 At 1.12.23 £ 33,039 3,300 36,339 |
2025 2024 £ £ 3,823 5,399 118 118 24,533 15,295 28,474 20,812 Net movement At in funds 30.11.25 £ £ (20,484) 24,278 - 2,800 (20,484) 27,078 Resources Movement expended in funds £ £ (119,036) (20,484) (119,036) (20,484) Net movement At in funds 30.11.24 £ £ 11,723 44,762 (500) 2,800 11,223 47,562 |
|---|---|---|
7. MOVEMENT IN FUNDS
continued...
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DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2025
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 118,157 (500) 117,657 |
Resources Movement expended in funds £ £ (106,434) 11,723 - (500) (106,434) 11,223 |
Resources Movement expended in funds £ £ (106,434) 11,723 - (500) (106,434) 11,223 |
|---|---|---|---|
| 11,223 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Net At movement At 1.12.23 in funds 30.11.25 £ £ £ 33,039 (8,761) 24,278 3,300 (500) 2,800 36,339 (9,261) 27,078 |
Net At movement At 1.12.23 in funds 30.11.25 £ £ £ 33,039 (8,761) 24,278 3,300 (500) 2,800 36,339 (9,261) 27,078 |
|---|---|---|
| 27,078 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 216,709 (500) 216,209 |
Resources Movement expended in funds £ £ (225,470) (8,761) - (500) (225,470) (9,261) |
Resources Movement expended in funds £ £ (225,470) (8,761) - (500) (225,470) (9,261) |
|---|---|---|---|
| (9,261) |
continued...
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DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH NOVEMBER 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th November 2025.
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DISABLED PERSONS HOUSING SERVICE (ABERDEENSHIRE) LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2025
| INCOME AND ENDOWMENTS Donations and legacies Grants Aberdeenshire Council funding Bank interest received Total incoming resources EXPENDITURE Raising donations and legacies Wages Pensions Insurance Training Travelling Postage and stationery Office expenses Board expenses Computer expenses Accountancy fees Repairs and renewals Depreciation of tangible fixed assets Support costs Finance Bank charges Total resources expended Net (expenditure)/income |
2025 £ 13,750 83,782 1,020 98,552 98,552 100,472 2,508 411 - 3,132 880 3,712 525 5,238 1,341 - 675 118,894 142 119,036 (20,484) |
2024 £ 14,500 101,443 1,714 |
|---|---|---|
| 117,657 | ||
| 117,657 86,868 2,307 411 528 3,381 1,279 4,118 35 4,920 1,277 254 899 |
||
| 106,277 157 |
||
| 106,434 | ||
| 11,223 |
This page does not form part of the statutory financial statements
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