Company registration numb¢r: SC292811 Charity registration number: 036972 EMPLOYABILITY ORKNEY TRUSTEESI REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Orcadia 1-3 East Road Kirkwall Orkney KW15 IHZ
Employability Orkney Content$ Page Trustees, Report Independent Examin¢rfs Report Statement of Financial Activities (including Income and Expenditure Account) Cornparntivc Statement of Financial A¢tivities (including Income and ExpcnditUTC Acwunt) Balance Sh¢¢t 10-11 Notes to the Finaneial Statements
Employablllty Orkney Company No. SC292811 Trustees, Report For The Year Ended 31 Mareh 2025 The trustees present their report and the fmancial statements for the year cnded 31 March 2025. Objectlves and Actlvltles Alms and ObJe¢tlves The principal activity of the company is to develop projects which fulfil the company's objectives, which &re: a) To assist individuals who are disadvantagedlsocially excluded in the community to secure paid employment opportunities with appropriate and sustained employment 5UPPOrt; b) To tackle negative issues about employing individuals with additional support needs by promoting the benefits of a diverse workforce for the loul labour Market; c) To promote sooial inclusion in th¢ Orkney ¢ommunity by means of improvin8 individuals, employability; d) To relieve povety through the provision of &ffordable furniture, household goods and appliances to people in need. Slgnlflcant Actlvltles Employability Orkncy rccogniscs and cater5 for the divcrsc support needs of pcoplc who are most disadvantaged in the labour market. Employability Orkney currently runs a Supportcd Employmcnt Agency, and an cmcrging social enterprise, Restart Orkney. The Supported Ernployment Agency provide5 a s¢rvice lo individuals seeking employment, and to employers with recruitment needs. The primary aim of the project is to work closely with local employers to address the unmet employment n¢¢ds of local people facing social and ¢¢onomi¢ ¢x¢lusion. The role of the supported employment team is to assist individu&ls with additional support needs in finding and maintaining $ustain8bl¢ employment in th¢ op¢n labour mark¢t. R¢stsrt Orkney - Furniture Re-use Proj¢¢t provides an otherwise unavailabl¢ Sou¢ of PT¢-used furnilure and household good5 for lochl people living on a low income or benefits. Rtart Orkney also fa¢ililates a ran8¢ of volunteering, training and sheltered employment opportuniti¢$ for individuals facing social and economic exclusion. Sueee88 Stories Gill Wigley left post in April 2024 and lan stepped into the Employer Engagement Officer role to fulfil our eontract with o.i.c. 23 new r¢f¢rrals were re¢¢ived from various partner a8¢nci¢s such as JCP, SDS, Blid¢ Trust and OIC. EEO worked closely with clients to support them on their journey towards cmploymcnt. 7 client5 progressed to paid employment and another 7 progressed into volunteering in the community. 2 clients progressed into fvll-time courses at Orkney College, 2 clients successfully completed Forklift Training, and 5 clients achieved qualification5 in Customer Service, COSHH Training and Manual Handling. In December 2024 we successfully tendered for a further 2.year contract which will run from April 2025- April 2027, EEO Case Study Joe (not real name). 30 yearg old. referred to seryice from Restart Orkney, where he was working as a retail assistant on a temporary supported employment contract. Joe wa5 diagnosed with ADHD. Tourette's and Asperger's from a young age. He had never held a pernianent mainstream job, being unsure what he wanted to do and often feeling ov¢rwhelmed by this. CONTtNUED Page I
Employgbllity Orkney Trnstee$' Report (continued) For The Year End¢d 31 2025 Sutcess Stories- continued EEO worked closely with Joe to identify skills and strengths, develop social skills and awareness of employer ¢xpectalions. Joe particularly liked Cleaning tasks in the shop- he liked the structure of doing certain, set tasks at specific timcs and liked the physical aspect. EEO identified a local employer. who runs a commercial cleaning business and has been looktng for staff. Initial contact was made with business owner5 who confirned they were Still looking for Cleaning operdtives. EEO talked with Joe about this opp)rtunity. explained who the company was, what they did. and th¢ type of tasks involved. Joe was very keen to apply. EEO Set UP A meeting with hims¢lf. Joe and bu5in¢ss owners to infornially discuss the job and for the owners to meet Joe. With Joe's pemiission, owner5 were made aware of Joc'5 health Conditions and. more importantly. strengths he could bring to the rolc (timekeeping. attendance, attention to detail). EEO coached Joe on accepted behaviorsllanguage prior to m¢cting. They hit it off very well and Joe'5 bright, friendly personality shone through. A stru¢tured, 4-day work trial wa5 arranged to see if Joe was comfortable with all tasks on Ihe job and for employers to assc5s his work. Prior to trial, EEO Spoke at length with employers about how Joe may become overwhelmed if he wa5 8iven too many instructions at once And how he would benefit from a structured approach to tssks with clearly defined responsibilities and limescales, An Autistic Toolkit for Employers was also shared with them. EEO supported Joe to complete a short course on Cleaning Operative to fully prepare him prior to work trial, especially re8ardin8 H¢alth and Safety in the workplace. The work trial went well, Joc enjoyed it and employer was impressed with his work. EEO then negotiaied hours- due to his benefits, under pemiitted work, Joe could not work more than 15 hour5 per week. This was cxplaincd clearly and employer offered Joe a 15 hour per week contract. Employers and Joe were made aware EEO was available al any tim¢ should any problems arise and EEO would ¢onta¢t both gularlY 10 5¢¢ how thin85 wer¢ 8oin8. Two weeks into job, Joe's Mum and ¢mploy¢r ¢onla¢t¢d EEO a5 Joe had been up5¢t the previous day over something at work, had become upset and left early. EBO said he would speak with Joe - employer said to stress he wasn't in trouble. they just wanted lo help him. EEO ascertained he had b¢en confused by his work schedule that day as it had changed from wha¢ he had previously expected. EEO fed this back to employer who took this on boord and ¢hang¢d s¢h¢dul¢ 80in8 forward. Joe was happy with this and returned happily to work the next day. No further problems have arisen since and Joe has now been employed for over 6 months. EEO touch¢$ base with Joe every week and employers on¢¢ a month. Achievements Ind Performance Maln Aehlevements Employability Orkney - Restart Orkney has continued to evolv¢ and move with the times. Our community has shown great support and for ihat we are hugely grateful. Staying true to our eth05, we've continued to provide vital employment and volunteering opportunities, alongside offering sustainable home furnishin8S that would otherwise end up in landfill or incineration, This commitment not only helps thc live5 of Orkney residents but also helps to preserve our environment for the future. We're always on the hunt for innovative projects that not only uplift our charity but also provide skill developrnent opportunities for our staff and voluntcer5. This year, we proudly launched our rnattress project, a major milestone fuellcd by teamwork and dedication. The transforniation of our old warehouse. combined with training for Jake and Calum, and a lot of promotion. led to a significant boost in our Mattress sale5. By meticulously cleaning, sanitizing and inspecting ¢a¢h mattre5S, we've ensured they meet high standards before going on sale. We've diverted over 12 tonnes of mattresses from incineration, with 250 sold from May 2024 to March 2025, 5howca5ing our commitment to 5U5tainability. In April. we expressed our gratitude to our staff and volunteers with a special thank-you lunch, bidding farewell to Gill Wigley and Steve. Their contributions to our team will be a miss. Our r¢li¢f van drivers were r¢¢o8nized as Employees of the Month for their exPtIOnal contribution to our team. CONTINUED Page 2
Employ9bllity Oriiney Trnstees, R¢port (contlnu¢d) For The Year Ended 31 March 2025 Maln A¢hlevement$- eontlnued June marked the beginning of Volunteers Week, where we celebrated with a breakfast event. This event highlighted the essential role volunteers play in our success. Volunteers really have helped us immeasurdbly over the year and we do not take for grdnted all the help they give us. This was a week lo fully celcbrate thcrn. In ternis of stsff updates. Kirsteen Stewart resigned as a member of our board but joined us as a relief Retail Supervisor in September. Steve came back to help us as a Rclicf Retail Supervisor as well. Jackie and David became part of our volunteer van kam. We are very lucky to have the support of our volunt¢er van ¢rcw as they have really hclpcd to maintain the smooth running of our ever-busy collection and delivery servic¢. We ¢ontinue to work c105ely with Orkney Islands Council to provide furnishing$ for prop¢rti¢s, through th¢ Service Level Agreement (SLA) as well as Social Welfare Fund (SWF) and fulfilling purchase orders from different housing and social work departments. Our work with OIC is built on mutual goals of supporting our community and ensuring that essential furnishing5 are accessible to those in need. During this period, OIC acquired over 250 items from Restart Orkney. This achievement not only hi8hli8hts ihe ¢ffe¢tiveness of our joint efforts but also shows the positive impact that such collaborations can have on our local community. Our Bike Project kicked off with its first workshop in November. With the help of Cycle Orkney, we held 4 workshops showing individuals how to bring bikes back io life. These workshops were very well received and helped us understthnd how to maintsin bikes so we can ensure they are in good condition for resale. We now also have containers for folk to drop off their unwanted bikes so we can give them a new lease of life. Throughout th¢ year, w¢ hosl¢d s¢v¢ral su¢S$ful sales events, includin8 a musi1 InslNm¢nt Sal¢, Tool Sale, and a Vintage Sale. These cvents not only boost our fundraising efforts but also engage the community. offering unique items Ih#t promote reuse and $uslainability. We hosted a Clothes Swap ¢v¢nt in November, which was a hit, supported by our wonderful volunteers. Thig event encouraged sustainable fashion choicc5 and community internction. This was a fun day for all involved and Saw many new faces come and 80 ihroughoul th¢ day. We invested in new technolo8y and successfully launched the Cyber Till system, with comprehensive training sessions held in December. This advancement has significantly boosted our etTiciency, enabling us to have a better reporting system in place. With the implemenl&tion of this new EPOS system, we're now able to accept Gift Aid donations. As a result, for every Gift Aid item sold. w¢ receive an additional 250/• from HMRC, Our facilities continue to evolve, with our LK)ard room now available for rent. Operationally, thc demand for our van scrvices remains high, highlighting the ongoing need for our services. This demand is a lestament to lh¢ role our services play in the ¢ommunity, and we are committed to me¢ling it with dedi¢alion and etTiciency. Our environmental initiatives arc another huge part of our ethos. We continue to focu5 on diverting tonnage and reducin8 carbon dioxide emissions. We Continue to log how much we divert from landfill and incineration and continue to be amazed by the huge number of items that come through our door5 every day. Total Sold Across Categories.. 125.85 tonnes • WEEE (Sold in Shop): 3.94 tonnes Furniture (Sold in Shop)- 104.78 tonnes • White Goods (Sold in Shop).. 7.89 tonnes . OIC (Referra15 & Purchase OrdeTS): 9.23 tonnes . Mattress¢s: 12.68 tonnes (250 mattresw sold May 2024- March 2025) These figures highlight our commitment to sustsinability and the significant imp1 w¢e made in diverting waste from landfill. Flnantlll Revlew Page 3
Employ4blllty Orkney Trustees, Report (continued) For The Year Ended 31 Mgreh 2025 Fingncial Position At 31 March 2025 Employability Orkney had total funds amounting to £318,220 {2024 £278,060). Principal funding sources The principal funding sources during the year were the Grants received from Orkney Islands Council. Reserves Polley At th¢ ¢nd of each funding period unspent restricted income is allocated to restricted funds, and unspent unrestricted income is allocated to the reserve fund. Future Plan$ Employability Orkney will continue to provide employment, volunteering and training opportunities for people who need our services. We continue to be open to all ages and walk5 of life. Restart will continue to provide Iow•C05t goods for the Orkney public. We hope to develop more bike repair over the next few years, to be able to re•U5e more bikes in the community. We will continue to work with our partners ts develop opportunili¢s for ¢mployrnent. l¢arnin8 and reusing mor¢ goods. We will look to introduce even more services that will support our goals to provide training OPPQrtuniti¢s and r¢du¢¢ poverty and have a positiv¢ environmental impact. S¢ructure. Governance and MniEement Governlng Document The charity is controlled by its governing do¢umenl, a deed of trust, and con5titute5 a limited wmpany limited by guarantee, as defined by the Companies Act 2006. Referenee ind Admlntstritlve Detalls Trust¢e$ Ms Gillian Smee Mrs Karen Johnstone Ms Susan Taylor Mr TrevorLeslie Miss Gill Learnionth Mr Alan Dundas Comp•ny Secretary Mrs Amy Sutherland Charity Number 036972 Page 4
Employjblllty Orkney Trustees, Report (conllnued) For The Year Ended 31 March 2025 Company Number SC292811 Prinelpal Addreji 62 Junction Road Kirkwall Orkney KW15 IAR Reglstered Office 62 Junction Road Kirkwall Orkncy KW15 IAR Independent ExAmlner Steven J Sinclair BA CA Orcadia 1-3 East Road Kirkwall Orkney KW15 IHZ Bank¢r8 Virgin Money 3 Broad Street Kirkwall Page 5
Employability Orkney Trustees, Report (continued) For The Year Ended 31 March 2025 The trustees, report was approved by the board of tNstees and signed on its behalf by: ,ftg-a Mr Alan Dundas Trnstee 2 December 2025 Page 6
Employgbllity Orkney Independent Kxamlner's Report to the Trustees of Employability Orkney For The Year Ended 31 Mareh 2025 I report to the charity trustees on my examination of the accounts of thc Company for the year ended 31 March 2025. Responsibilities 2nd Basis of Report As th¢ charity trustees of the Company (and also its directors for the purposes of company law). you ar¢ responsible for th¢ preparation of the fy¢¢ounts in a¢¢ordan¢e with the requirements of the Companie5 Act 2006 ("the 2006 Act"). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are ¢li8ibl¢ for independent examination, I report in re5PeCt of my examination of your charity's COUnt$ as carried out und¢r the terns of the Charities and Trustee Investment (S¢oiland) A¢t 2005. The charity's trustees consider that the audit requirement of Regulation 10(I)(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 ¢ome to my attention. Independent Examlner's Statement My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination include5 a review of the accounting records kept by the charity and a comparison of the accounts presented with those Tecords. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trust¢¢s COnrnIng any 5u¢h matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and eonsequently L do not express an audil opinion on th¢ vi¢w given by lh¢ CoUnts. I have completed my examination. I confirn] that no matters have corne to my attention in connection with the examination giving me cause to believe.. l. accounting records w¢r¢ not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. Ihe accounts do not accord with those records; or 3. the accounls do not ¢omply with the accounting requirements of section 396 of thc 2006 Act other than Any requirement that thc aGcounts give a 'true and fair view, which is not a matter considered as port of an independent examinalion. or 4. the accoun15 have not been prepared in accordance with the methods and principles of the Statement of R0Mmended Practice for accountin8 and reporting by ¢hariti¢s applicabl¢ lo ¢hariti¢s preparin8 their accounts in accordance with the Finan¢i81 R¢porting Siandard applicable in the UK and Republic of Ireland (FRS 102). I have no ¢on¢¢rn$ and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to en&ble a proper understanding of the accounts to be reached. Steven J Sinclair BA CA 2 Dc¢cmber 2025 1-3 East Road Kirkwall Orkney KW15 IHZ Page 7
Employability Orkney Statement of Flnanelal Aetlvllles (In¢ludlng Ineome And Expendlture Account) For The Year Ended 31 March 2025 2025 2024 Unrestrlcted Restrleted Total funds funds funds TotAI funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities: 744 744 Charitable Activities 23.444 229.968 10.765 17.650 60,992 84,436 171.728 229,968 187.255 10,765 17,650 Other trading activitie5 Investments Other ,535 282,571 60,992 343,563 367,518 EXPENDITURE ON: Charitable activities.. Charitible A¢tivities Management Costs (104,940) (26.362) (131,302) (162,127) (133.110) (38.991) (172,101) (170,447) (238.050) (65,353) (303.403) (332,574) NET INCOME 44,521 (4,361) 40,160 34,944 NETMOVEMENT IN FUNDS 44,521 (4,361) 40,160 34,944 RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 195,031 83,029 278,060 243,116 18 239,552 78,668 318,220 278,060 The notes on pages 12 to 18 forni part of these financial stst¢ments. Page 8
Employiblllty Orkney Compiratlve StAtement of Flnanelal Aetlvltles (Includlng Ineome and Eipenditure A¢count) For The Yelr Ended 31 Mareh 2025 2024 Unrestricted Regtrieted Total funds funds fund$ Notes INCOME AND ENDOwmEs FROM: Charitable activities: Charitable Activities Other Irading activities Other 39,172 187.255 .535 132,556 171,728 187,255 ,535 234.962 132,556 367,518 EXPENDITURE ON: Charitable activities.. Charitable A¢tiviti¢s MAnagement Costs (125,810) (36,317) (162.127) {157,237) (13,210) (170,447) (283,047) (49,527) (332,574) NET INCOME (48,085) 83.029 34,944 NET MOVEMEIYT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought foTrvard TOTAL FUNDS CARRIED FORWARD (48,085) 83,029 34,944 243,116 243,116 195,031 83,029 278,060 The notes on pa8¢5 12 to 18 forni part of these financial $tatemenl$. Page 9
Employabllity Orknry BalAnce Sheet As At 31 Mareh 2025 2025 2024 Unrestricted Restricted Total funds funds funds Total funds Noteg FIXED ASSETS Tangible Assets Investh]ents 12 13 21,145 58,836 6,950 28,095 58,836 31,569 50,000 79,981 6,950 86,931 8).569 CURRENT ASSETS Debtors Cash at bank and in hand 14 31,196 186,250 31,196 42,447 71,718 257,968 210,895 217,446 71,718 289.164 253,342 Creditors: Amounts FAlllng Du¢ Wlthln One Year 15 (45,668) (45,668) (38,785) NET CURRENT ASSETS (LIABILITIES) 171.778 71,718 243,496 214,557 TOTAL ASSETS LESS CURRENT LIABILITIES 251,759 78.668 330,427 296,126 Credltor8: Amoun1$ FAllin£ Due After More Than One Year 16 (12,207) (12,207) (18,066) NET ASSETS 239,552 78,668 318,220 278,060 FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds 78,668 239,552 83,029 195,031 TOTAL FUNDS 18 318,220 278,060 Page 10
Employablllty Orkney Balanee Sheet (¢ontinued) As At 31 March 2025 For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The memb¢rs hav¢ not r¢quir¢d the ¢haritable company to obtain an audit in accordan¢¢ with s¢ction 476 of lh¢ Companies Act 2006. The trustees acknowledge their responsibilitics for complying with the requirements of the Act with respect to accounting records and the preparation of accounts, These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regim¢. On behalf of the board Mr Alan Dund83 Thi$t¢¢ 2 Deccmbcr 2025 Th¢ notes on pag¢$ 12 to 18 forni part of these financial slatements. Page 11
Employgbllity Orltney Notes to the Finaneial Statements For The Year Ended 31 Mar¢h 2025 l. General Information Employability Orkney is a MpAnY limited by guarantee, incorporated in Scotland, registered number SC292811 and registered charity number 036972. The registered office is 62 Junction Road, Kirkwall, Orkney, KW15 IAR. 2. Accounting Policies 2,1. Bi$18 of Prepargtlon of Flnncll Statements The financial statements have bccn prepared in accordancc with thc Charitie5 SORP {FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicablc in the UK and Republic of Ireland (FRS 102) (effective I January 2019)" Financial Reporting Stsndard 102 "The Financial Reporting Stondard applicable in the UK and Republic of Ireland" and the Compunies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incomlng Resourees All income is reco8nised in the Statement of Financial Activities once the charity ha5 entitlement to the funds, it is probable that the income will be received and the amount can be meAsured reliably. 2.3. Resourees Expended Liabilities are recognised as expenditure as soon as there is a legal or constNctive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accwals basis and has been classified under headin8S that a88reBate all ¢05t related to the cate80ry. Where wsts ¢annot be directly attributed to particular heading$ they have been alloeated to activities on a basis consistent with the use of resources. 2.4. T4n8lbl¢ Flx¢d Assets ind Depre¢iAtion Tangible fix¢d asset5 are meAsured at cost less accumulated depreeiation and any accumulated impaimient losses. Dcpreciation is provided at rates calculaled to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Plant & Machinery 25Yo on cost 2.5. InVtments All investments are carried at fair value deterniined annually and derived from th¢ portfolio report provided by the independent financial adviser5. Changes in fair value are recogniscd in the 5tatemcnt of finan¢i#l activitics. 2.6. Le*8lng and Hlre Purchase Contracts Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lea5C tcrni and their useful lives. Assets Acquired under hire purchase conlTacts are deprcciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the charitable company. Obligations under such agreements are included in the creditOTS net of the finance charge 4llo¢aled to future periods. The finance element of the rental payment is charged to the slatem¢nt of financial activities so as to produce a constant periodic rate of charge on the nct obligation outstanding in cach pcriod. Rentals applicable lo operating leases where substantially all of the benefits and risks of ownership remain with lh¢ lessor are charged to the statement of financiv41 activitie5 a5 incurred. Page 12
Employablllty Orkney Notes to the Financial St4tements (contlnued) For The Year Ended 31 March 2025 2.7. Cash and Cish EqulvAlents C&8h and cash equivalents are basic financial assets and include cash in hand 8nd deposits held At call with banks. other short-terni highly liquid inve5tment5 that mature in no more than threc month5 from the date of acquisition and are readily Convertible to a known amount of c&8h with in5ignifi¢ant risk of ¢hange in value. and bank overdrafts. 2.8. Taxation The charity is exempt from tsx as all its incomc is charitable and applied for charitable purposes. 2.9. Governm¢nt Grant Government 8rants are re¢o8nised in th¢ statement of financial activities in an appropriate manner that matches Ihem with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recogni5ed immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial tivitIeS ov¢r period. GrAnts towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and r¢leased to th¢ stat¢ment of financial activities over the useful life of the asset wn¢¢rn¢d. All grants in the slatem¢nt of financial activities are recognised when all Conditions for rCIpl have been complied with. 3. Income from Donatlons and lgacIEl 2025 2024 Unrestrleted Unregtrict nds funds Gift aid 744 4. In¢ome from Other Tr4dlni Actlvltl 2025 2024 Unre5trlcted Unre8trlcted funds fundj Income from other trading activities Shop income 13,677 216,291 2,944 184,311 229.968 187.255 5. Jnvestment Income Page 13
Employablllty Orkney Notes to the Financial Statements (continued) For The YeAr Ended 31 March 2025 2025 2024 Unrestricted Unrestricted rund5 funds Bank interest receivable Interest from investments 1,929 8,836 10,765 6. Other Income 2025 2024 UDre$trl¢t¢d Unrestricted funds funds Rental and other income from propety 17.650 8,535 7. Net Incomel(Exp¢ndl¢ur¢) The net in¢om¢ is stated after chargin(creditIng). 2025 2024 D¢prKiation of tAn8ible fixed assets - owned 12,453 11,802 8. An*ly$ts of Expendllure 2025 A¢dvltle8 undertaken Support costs dlreetly (see note 9) Tolal Charitable Activities Management Costs 81,439 165,690 49.863 6,411 131,302 172,101 247,129 56,274 303,403 2024 Activities Mndertaken Support COSts directly (see note 9) Total Charitable Activities 107,335 162,865 54,792 7,582 162,127 170,447 Management Costs 270,200 62,374 332,574 Page 14
Employgbility Orkney Not&q to the Financial Statements (tontinued) For The Y¢gr Ended 31 March 2025 9. Support Costs 2025 Charitsbl¢ Man22emenl Actlvltles CoBts Total Employee costs Premises ¢xpenses General administration 583 43,698 5,582 583 43,698 11,993 6,411 49,863 6,411 56.274 2024 Charltible MAIIAgement A¢tlvltl4s Co$ls Tolal Employe¢ ¢osts Premises expenses General administration 2,767 48,760 3,265 2.767 48,760 10,847 7,582 54,792 7,582 62.374 10, St4ff Co$ts Staff costs were as follows: 2025 2024 Wage5 and salaries 212,119 241,817 No employees received employee benefits (excluding employer pension costs) for the reportin8 period of more than £60,000. I l. Average Number of Employees Average number of employees during the year was as follows: 2025 2024 Administration Pag¢ 15
Employability Orkney otes to the FinAneiAI Statements (tontittued) For The Year Ended 31 March 2025 12. TAngible Assets PIADt & Maehlnery Cost As at l April 2024 Addition8 83,825 8,979 As at 31 March 2025 92,804 Depreeiation As at l April 2024 Provided during the period As at 31 March 2025 52,256 12,453 64.709 Net Book Value As at 31 March 2025 28,095 As 8t l April 2024 31,569 13. Inv¢stm¢nts Unlisted Cost or ValuAtlon As at l April 2024 Revaluations 50,000 8,836 As at 31 March 2025 58,836 ProvtsloD As at l April 2024 As at 31 March 2025 Net Book Value As at 31 M8rch 2025 58,836 As at l April 2024 50,000 14. Debton 2025 2024 Due wlthln one y¢wr Trade debtors Other debtor5 1,266 29,930 34,128 8,319 31,196 42,447 Page 16
Employability Orkney Notes to the FinAnciAI StAtement$ (¢ontinued) For Tbe Year Ended 31 March 2025 15, Creditors: Amounts Falling Due Within One YeAr 2025 2024 Trad¢ creditors Other creditors 27,655 13,483 4,530 35.027 3,758 Taxation and social security 45,668 38,785 16. Cr¢ditor5: Amounts Falllng Due After More Than One Year 2025 2024 Net obligations under finance lease and hire purchase contrncts 12,207 18,066 17. ObllgAtlon$ UDd¢r FlnAnc¢ L¢4$ts and Hire Purchase 2025 2024 The future minimum finance lease payments are as follows: Later than one year and not later than five years 12,207 18,066 18, Movement In Fundj AS at l Aprll 2024 Asat31 Expendlture March 2025 Income Unre5trlcted fund$ General: General unrestri¢t¢d fund Restrlcted funds Employment Officer Kickstart Program Young Pcr50ns Guarantee Long Tern) Unemployed Employer R¢¢ruitm¢nt Inc¢ntiv¢ Work Experien¢¢ 16-24 yr olds Cycling Scotland 195,031 282,571 {238,050) 239,552 35,757 8,712 2,244 3,718 11,098 7,500 14,000 49,999 (35,757) 49,999 8,712 2,244 3,718 8,324 3,418 2,253 10,993 (13.767) (4,082) (11,747) Total restricted funds 83.029 60.992 (65.353) 78,668 Tolal funds 278,060 343,563 (303,403) 318,220 Page 17
Employability Orkney Notes to the Financial Slatem¢nts (continued) For The Year Ended 31 March 2025 As It l Aprll 2023 Asat31 Expenditure Mareh 2024 Income Unrestrleted funds General; General unrestricted fund R¢strlcted funds Employment Officer Kickstart Program Youn8 Persons Gu8rant¢¢ Long Terni Unemploy¢d Employer Re¢ruitment In¢¢ntive Work Experience 16-24 YT old$ Cycling Scotland Reversed Vendin8 Machine 243.116 234,962 (283,047) 195,031 50,000 9,017 2,244 3,718 38,168 7,500 14,000 7,909 (14,243) (305) 35,757 8,712 2.244 3,718 11,098 7,500 14,000 (27.070) (7,909) Total trICted fundj 132,556 (49,527) 83,029 Total fund$ 243,116 367,518 (332,574) 278,060 19. Tr*nJAetiong wlth Trustees None of the trustees received any remun¢ration or any other b¢nefits from an employment with the charity or a related entity during the ¢utT¢nt or previous year. No truslee expen$¢s have been incurred. 20. Related Party Dlgclosureo Th¢r¢ hav¢ been no related party transactions in the reporting period that r¢quir¢ disclosure. 21. Company Ilmlted by guarAntee The company is limited by guarantec #nd has no share capital, Every member of the wmpany undertakes to contribute to the assets of the company. in th¢ event of a winding up, such an arnount as rnay be required not exceeding £1. Page 18