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
$ustain8bl¢ employment in th¢ op¢n labour mark¢t.
R¢stsrt Orkney - Furniture Re-use Proj¢¢t provides an otherwise unavailabl¢ Sou￿¢ of PT¢-used furnilure and household
good5 for lochl people living on a low income or benefits.
R￿tart Orkney also fa¢ililates a ran8¢ of volunteering, training and sheltered employment opportuniti¢$ 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 ex￿PtIOnal 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 musi￿1 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 imp￿1 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 M*niEement
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 COn￿rnIng 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 R￿0Mmended
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 ENDOwmE￿s 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$18 of Prepargtlon of Fln*ncl*l Statements
The financial statements have bccn prepared in accordancc with thc Charitie5 SORP {FRS 102) "Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicablc in the UK and Republic of Ireland (FRS 102) (effective I
January 2019)" Financial Reporting Stsndard 102 "The Financial Reporting Stondard applicable in the UK and
Republic of Ireland" and the Compunies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incomlng Resourees
All income is reco8nised in the Statement of Financial Activities once the charity ha5 entitlement to the funds, it is
probable that the income will be received and the amount can be meAsured reliably.
2.3. Resourees Expended
Liabilities are recognised as expenditure as soon as there is a legal or constNctive obligation committing the charity to
that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the
obligation can be measured reliably. Expenditure is accounted for on an accwals basis and has been classified under
headin8S that a88reBate all ¢05t related to the cate80ry. Where wsts ¢annot be directly attributed to particular heading$
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. InV￿tments
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 r￿CIpl have been complied
with.
3. Income from Donatlons and l￿gacIEl
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
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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