osck THE FIRST BASE AGENCY TRUSTEEY REPORT AND FINANCIAL STATEMENTS ST 31 MARCH 2025 SCOThISH CHARITY NUMBER:. SC033690 CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG12PE
e Flrst B2S Page Trustees, report Indep¢nd¢nt Examiners, R¢wrt Statement of Financial Activities Balance sheet Not&s to the financial stalements 6-12
The FIt BfdiÈ The trustees present their report togcthcr with th¢ financia] statements of the charity for the year ended 3 1st March 2025. The financial statements have been prepared in accordance with the ac¢ounting policies set out in note I to the accounts and comply with the Charities and Tn(¢¢ Inv¢s1m¢nt (Scotland) Act 2005. the Clwities Accounts (Scodand) Regulations 2006 (as amend¢d) and Accounting and RqTrorting by Charities: Stsiement of R¢cornm¢nded Prdctirc applicabl¢ to charities preparing th¢ir accowlts in accordanc¢ with th¢ Financial Reporting Slandard applicable in the United Kingdom and Republic of Ircland (FRS 102) ObJeel£ves and aetlvltles The object of the clwity is to provide help, support and education for individuals and groups in DLmthes and Gallowdy . - we provide emergency food parcels via a network of 20 collection points across Dumfries and Galloway, - we support ex-arnied gervice personnel who are finding the transition to civilian life difficult. - we provide drug and alcohol awaTeness presentations to primary sclM)ols and high schools across Dun]fries and Galloway. - we support foreigrt nationals expericnGing har&ship, deprivdtion and exclusion in Dumfries and Galloway, - we support families affe¢t¢d by a farnily mcmkls drug andlor CohOl depcndcncy in Dun]frie8 and Galloway, - wc support women at risk of violence as a result of their dg an(Vor alcol]ol dependency in DuD)frics ar Galloway. Acblevements and performance ID the year 2024125 The First Base Emergency Food Project helped 12000 people across Duntsies and Galloway. We once again eryoyed great support from the locaj cornmunity in terms of both ftx)d and cash donati0tt8. There were Th) Signs of any greai fall in the demand for OUT service and we ¢xpe¢t to be addressing a significant den]and for ern¢rgency food for the foreseeable kn. Flnanclal review The financial statements skww aD overall deficit for ihc year of £39217 leaving totsl funds of £51.666 at the year end. ReStri¢d fill total £11,868 and unrestricfrd funds amount to £39,798. Risk management The trustees have examined the rnajor strategic, business and operational risks wbich the Charity faces and confjrm that the nece&sary steps have been taken to lessen these risks. Reserves pollcy Th¢ trustees kcq) costs under car¢ful ttintrol so as to mana8¢ th¢ funding they KG¢iv¢ and k¢ep the clwity running. No resttves poli¢y has bccn sct at this tim¢. Struetur4 governance and management The First Base Agency 1$ governed by a constikntion dated 12th July 2002 a1 1$ a recognised ¢h8rity (no. SC033690). For reasons of efficiency keep our Management Committee small and stable with five members. Over the last ten years we have had only one change when OUT secretary resigned. At this point the First Base management recommended a suitable candidate to the Comrnittee. After considerdtion the candidate was adopted and invited to join the Conunittee. This is a procedure we will follow in the tre. Reference and Administritive Imforniation Tn4StÉes The trnstees who served during the year and sin¢e the year end are as stated below. Page I
he Ftrst Base Charity Number SC033690 Jndependeni Eraminer Carson al Trotter, Chartered Accountants, 123 Irish Stree( Duti)fries. DGI 2PE Bankers TSB, 148-154 High Slrecl Ayr. KA7 IPR Solicitors Grieve, Griers0 Moodie & Walker, 14 Castle StTeeL Dumfries. DGI IDR Trvstees. re8ponslbllitle5 In relatlon to th¢ tlnaDflal statements Th¢ trustees responsibl¢ for preparing the Trust¢¢s' Report and the financial statements iti accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Arcepkd Accounting Practice). IAW applicable to charities in Scotland requiTes the trus'tees to prepare financial statements for cach fjnaucial y[ which give a true and fair view of the slate of the affairs of the charity and of the incorning re5OUt¥ and application of resourccs of the cljarity for that year. In preparing these the truste&s are required to: - select su]b]e accounting policies and apply them consistently; - observe the methods and principles in the Charities SORP (FRS 102); - njake judgements and estinte8 that are reasonable and pnent. - btate whether applicable accounlins standards hav¢ bcen follow¢d, subj1 to any material deparn¢S disclosed and Cxplained in tb¢ fmancial statcmcnts. - prepare the financial statements on the going COLcern basis unle&s it is inappropriatr to presumc thai the ¢harity will continue in busine&8. The tntee8 are respO$1b]e for keeping proper accounting records which disclose with reasonable accuracy at any tin the fllwicial position of the charity and to enable them to ensure that the financial statements conwly with the Charities and I'rustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the chAriWs Constitution. They are also resrn)nsible for safeguarding the assets of ihe charity and hence for tak£ reasonable steps for the prevention and defrction of fraud and other irregularities. This report was approved by the Board of Trustees on 15th Decernber 2025 and signed on its behalf by Page 2
nlE The Ftr en I report on the accounts of The First Base Agency fi)r the year ended 31 st March 2025 as s& out on pages 4 to 12. Respective responsffibililles of trustees and examlner Thc clwitys tn5 ar¢ responsibl¢ for th¢ pr¢paration of the accounts in accordancc with the lenlls of the Charities aNI Tntste¢ Investsnent (Scotland) Act 2005 and the Cbarities Accounts (Scodand) Regulations 2006 (as amended). The cbarity true¢s ¢onsid¢r that th¢ audit requir¢ment of Regulation 10( I) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to exatiji the accounts as required under section 44{1) (c) of the Act and to state whether partiGulgr matters have com¢ to my attention. Bs18 of Independent examiner'8 8tatement My exaMItion is Carried out in accordance with Regulation I l of the Cl)arities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of th¢ accounting records kept by the charity and a compari8on of the accounts presented with those records. It al80 includes ¢onsideratxon of any unusual itenL¥ or disclosures in the accounts, and seeks explanp4tions frorn the trustees Concerntng any sucb matters. The procedures undertaken do nol provide ail the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Indeptndent examiner'8 Statemenl In the ¢ourse of my examinatio no matter has Come to my attention: which gives me reasonable cause to beli¢v¢ that in any Matla1 the requir¢ments'. -to keep accounting reoorth in accordance with Section 44(1) (a) of the 2005 Aci and Regulation 4 of the 2006 Accounts Regulations (as amended). and -to prepare accounts which accord the accclmting records and to compty with Regulation 8 of the 2006 Accounts Regulations (as amended); have not been met: or to wbich, In my Opinio attention should be in order to enable a Proper wxleTStanding of the accowits to be Carson & Trotter Chartered Atcountants 123 Irlsh Street Dunrfries DGI 2PE 16th De¢en)ber 2025 Page 3
heFI UDrestricted Restricted Funds Funds Total Funds 2025 Total unds 2024 Notes In¢ome and endowments from Donationy and legleS Charitable activities Other 35,495 35.495 70,628 74.635 62,635 819 833 74.635 819 Total Income 36,314 74,635 110,949 134,096 Expenditure on Raising funds Charitable Activilies Other 4,963 77,960 1.934 4,963 4,967 143.269 150,305 1.934 1,786 65,309 Total etnd1tllrt 84,857 65,309 150,166 157,058 Net Income l (expendlture) Transfer5 behve¢n fllnds (48.543) 9,326 (39217) (22,962) Net Movement in Funds (48.543) 9,326 (39217) (22,962) ReeonciliatioD of funds Total Funds Brought Forward 88,341 2,542 90,883 113,845 Tot41 Funds Carried Forward 14 39,798 11,868 51.666 ,885 The notes on p28os 6 to 12 form sn IntegrAI part of these financ1 statements. Page 4
Balanee sheet 2025 2024 Notes Fixed assets Tangible aets 7293 9,726 Current assets Stocks Debtors Cash at bank and in hand 5.000 2.332 50.838 5.100 2,075 77.990 12 58,170 85,165 Credfitors: amounts falllng due within one year 13 (13.797) (4,008) Net currenl assets 44,373 81,157 Net assets 51,666 90,883 The fund$ of the charity: R¢stri¢ted Funds Unrebtricted funds 11,868 39,798 2,542 88,341 Total charity funds 14 51,666 90,883 The financial statements were approved aThd authorised for issue by the Board of Trnstees OD 15th December 2025 and signed on its behalf by "I"rur>tee The notes ox pages 6 to 12 form 2n integr*l part of these fmAnclg1 statement& Page 5
TheF tBvd SunuDary of slgnlllcant ac¢ounting pollcie5 The significant accounting policies applicd in the prcparation of thtse financial statem¢nts arc s¢t out b¢low. Th¢se policies have bcen consistently applied to all years presented unl¢&s otherwise slated. General illformatioD fdnd basis of prepArlltioD The fu)anrial slalcments. have been prepared in accordance with Accounting and Reporting by Ch8rAties: Slatement of R0mmded Practice applicable to chan'ties preparins their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the ChaTities and Trustee Investment (Scotland) Act 2005 and the Ckwities Accowits {ScotIand} Regulations 2006 (as amended). The charity mee1% the defmition of a public benefit entity under FRS 102. The f]nancial statements are prepared on a going concern basis under the historical cost Gonvention. Th¢ financial $latsments are presented ill sterling which is the fimctional CUTren¢y of the ¢lwity. Illcome recognition tncome is recognis¢d when the ChltY has entitlement to the funds) any perfornwic¢ conditions attached io th¢ items of income have been MCL it is probabk that thc income will bc received and the anKJunt can be measured r¢liably. IJ. Expenditure recognitfion Expenditure is recognised once there is a legal or constructive obligation to make payment to a tbird party. It 18 probable that settlement will be required and the amount of the obligation can be measured rcliably. ExpenditUTe is included on the accrnals basis. Costs are allocated between clwitable and other expcnditure according io the nature of the cost. The cost of rum]in8 the office has been allocated 25010 to suA)ort costs and 750/0 to charitable activities. Fund aecounthig General funds are unre8trict¢d funds which are available for use at the dis¢Tetion of the tntr¢S ID furthexance of thc gen¢ral obiectivcs of th¢ charity and which hav¢ not b¢¢n dcsignalcd for other puryoKs. Restricted funds are funds which are to be used in accordance with spe¢ifi¢ restrictions imposed by donors or which have been raised by the charity for particulaT Purposes. The cost of rai%ing and administering such funds are charged againsl the specific fund. The aim and use of each restricted fund is s¢t out in the notes to the financial statements. l.S. Tangible fixed assets and dcpre¢i•tion D¢pre¢ia¢ion i¥ proYid¢d at ra$ calculated to writc ojf the ¢08t less residual value of ch a&sct ovcr its ¢xp¢otcd eful life, a5 follows.. Plmt ard machinery Fixtures, fittings and equipment Motor vehicles 250/0 reducing balance 250/0 reducing balance 250/0 reducing balance l.& Slo¢k Siock is valucd at the lower of cost and net r¢alisabl¢ valuc. Page 6
Pensions Th¢ pcnsion costs cl)arg¢d in th¢ fll)ancial stalan¢nts reprcscnt th¢ contribution payablc by th¢ charity durulg th DonAtions ind Legatles 2025 2025 2025 Unrestrleted Re$trl¢ted Total Funds Funds Fund8 2024 TTrtal Funds DonatioL8 35.495 35,495 70.628 35.495 35.495 70,628 Of the income received from donatioJLS and legacies in 2024. £70,628 was urArestric*d. Tncome from Charitable xetivitie8 2025 2025 Unrestricted Restricted Funds Funds 2025 Total Funds 2024 Total Funds Food paT¢¢ls 74.635 74.635 62,635 74,635 74,635 62.635 Of the incorn¢ r¢ceiv¢d fron] charitable activiti¢s in 2024, £62,635 was rtrIcte<L 202S 2025 2025 2024 Unrestrlcted Restrlcted Total Tot&1 Funds FuAds Expendltllre Expendlture Ralslng funds Sessional fees 4,963 4,963 4.967 Of the ¢xpenditure on rnising funds in 2024, £4967 was unre5tricie(L Page 7
2025 2025 2025 Unrestrlcled Re5trlcted Total Funds Funds Expendltiir¢ 2024 Total Expendfiture Charitable Actlvfitie5 Expejjditure Direct Costs Sessional fee5 Food Parcels Interest Due on overdue PAYE Staff pcnsion costs Rent payable Water fdtes lTrsurance Light and heat Repairs and maintenance Printing a{ gtationery Telephone c}lstmaS gifis Motor ¢xp¢nses Volullieer expcny Miscellaneous expeL8es Donald Project Depre¢ialion 44,668 44,668 65.309 916 1,149 9,958 761 598 1.497 766 65 1238 681 5.509 120 353 270 1,825 44,699 73,641 65.309 916 1,149 9,958 761 598 1,497 766 65 1,238 681 5.509 120 353 270 1,825 1,115 9232 854 582 1.912 507 166 909 21 5574 70 493 480 2.432 70,374 65,309 135,683 142,687 Support Costs Rent payable Water rates 3.319 254 199 499 255 22 413 1,836 3,319 254 199 499 255 3.077 285 194 637 169 56 303 1,858 Light and heat Repairs and maintenance Printing and slaiionery Tcl¢phonc Motor expenses Bank ¢hargcs Miscellaneous expenses Depreciation 413 1,836 64 117 608 117 608 164 811 7,586 7,586 7,618 77,960 65.309 143.269 150,305 Of the expenditure on charitable activities in 2024, £73,641 was restrict¢d and £76,666 was unrestricted. Page 8
enc Noles to the finYdDcial 51alements 2025 2025 2025 Unrestri¢led Restricted Total Funds Funds Expenditure 2024 Total Expenditure Other costs Governance Independent Examin&s fee Other accountancy charges 1,500 434 1,500 434 1,500 286 1,934 1,934 1,786 Of the governance costs in 2024, £1,786 was unrestricted. Employees Number of employees The average onthlY numb¢rs of cmplo8 and sessional workers during the y¢ar w¢rc: 2025 Number 2024 Number None of trus(ees reGeAved any remuneration for their Services or were reimbursed for any expenses. {2024 - Ine) No employees had employee benefits in excess of £60,000 (2024 - none) Se551onal fety Ivages & socfal securlty Costs 2025 2024 Se&sional fees 49.631 49,665 Penslon eosts The company operat¢s a defined contribution pensRon h¢e in reswt of the employees. The Schen and its ass¢ts are held by independent managers. The pension cbarge represents conthbutions due from the company and amounted to £1,149 (2024- £1,115). Page 9
Irst B seA ene Notes to the fancisI statements Carnsallocb Fixture$9 Plant and fitdngs and machinery equipment io. Tangible fix¢d awets Motor vehicles Tol*1 Cost At 1st April 2024 2,636 9,224 19,798 31,658 At 31st March 2025 2,636 9,224 19,798 31,658 Depreelatlon At 181 April 2024 Charge for the ye4r 2,573 16 7.914 329 11,445 2.088 21,932 2.433 At 3 1st March 2025 2.589 8,243 13,533 24,365 Plet book values At 31st March 2025 47 981 6,265 7,293 At 3 1st March 2024 63 1.310 8.353 9,726 ii. Stocks 2025 2024 Food parcels 5.100 12. Debtors: all reeefivable wlthln one year 2025 2024 Prq)ayn¢nts and accrued incornc 2,332 2,075 13. Creditors: Ydmollnts falling due wfithlD one year 2025 2024 uals Other t&xes and social Security Gosts 3311 10,486 1,390 2,618 13,797 4,008 Page 10
14. Funds At l$t AprAI 2024 At 31st March 2025 IncoThe Eipendlture Restrlcted Fundi: Emergency Food Project Sanitary Ware Proje¢l Bridge Project 74.635 (65,309) 9,326 2,245 297 2,245 297 Total 2,542 74,635 (65?09) 11.868 Unrestrieted Fmnd General Funds 88,341 36314 (84,857) 39,798 88,341 36J14 (84.857) 39.798 Tot41 Funds 90.883 110.949 (150,166) 51.666 The Emergcncy FoiKI project is a fimd provided by Dumfri¢s & Galloway Council to provide ¢m¢rg¢ncy fo(Kl for those in need in the local community. The BftdEe Project was established in 2016 to help foreign natxonals An Dumfries & Galloway who are experieneing hardship and deprivatio The Sanitary Ware Project involves off¢ring emergency sanitary vrate throughout OUT network of collection points. The unr&8tricted general fim&8 represent the free funds of the charity which are not designated for particular purposes. 15. Transfers betiveen funds Transfers of surplus unrestricted funds are supplementinE the deficit of restricted funds. 16. Related party transactions Th¢re wer¢ no related party transactions during the year. Page 11
Noles to the Ilnanclal s for th ded 1st March 202S 17. Analysls of net assets behveen funds Unrestricted Restricted Total Funds Funds Funds Tangible fixed assets cUent assets Cumt liabilities 7,293 55,628 (13,797) 7.293 2,542 58,170 {13,797) Net assets at 31st March 2025 49,124 2,542 51,666 Page 12