**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
Page 3
## **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
Page 5
**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...
Page 7
## **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...
Page 8
**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...
Page 9
**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.
Page 10
## **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
Page 11