Brooksbank Centre & Services Accounts for the year ended 31-Mar-25 Charity Number SC039895
Brooksbank Centre & Services Report of the Trustees for the year ended 31 March 2025 The trustees present their annual report and financial ststements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's trust dee(L the Charities and Trustee Investsnent (Scotland) Regulation 2006 (as amend} and account and Reporting by Clwities: Statetllent of Recommended Practice applicable to charities pre- paring their accJ)unts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published pm 16 July 2014. Ob'eetlves and Aedviti To provide city-wide services and inforn]ation which will prevent or relieve the povety of Dundee citizens and in furtherdnce of these obj¢cts the operation of a building for the benefit of the local community) primarily Mid cra1c and Linlathen. The Dthin objectives and activities for the period focused on: •Debt and welfare benefit advirx services held in both the centre, GP surgerAes and Car- seview Hospitavcentre. •Weekly Drop in advic¢ -Surg¢ry held in the centre all day each Tuesday with different agencies in Dundee supporting p¢ople with cost of living, benefits, debt, housing, health and employability etc. •T&rgeted local advice drop in on Thursdays •Fr¢e tnternet •Cheap Community Cafè- open Monday to Thursday •Knit &, Natter Class on a Monday night •Community Craft Clasyes on a Monday and Wednesday •Learning Opportunities Gmup Wednesdays for adults with disabilities. •Subsidised / Free Meal sessions Monday aDd Wednesday lunch & tea club •Free or affordable space for external groups e.g.: Aikido Martial Arts, Lip Reading, AA, Speech & Language Group, Carers Groups, Women's Aid, Safety & First Aid Train- ing, Dundee Pipe Band, Voice of the Spirit, Puppy Training Class, Mental Health Sessions, Nurs¢ Sessions and play and exercise sessions •Child Safety Equipment Service for low-income families targeting safety gate fitting service to chil(Iren under 2 •Running ben¢fit take up campaiglls •Ensuring the local community are knowl¢dgeable on events and services through local newsletter •Raise awar¢ness of local growing initiatives •Provide family activities for example community Gala Days and FayTes •Referral access to food parcels for people and pets Page I
Brooksbank Centre & Services Report of the Trustees for the year ended 31 March 2025 (continued) Achievements and Performance Brooksbank Centrc and Services have established a range of both qualitative and quantitative indicators to demonstrate the level of activity in the Centre (numerical indicators such as number of clients See debts r¢schedule¢ income m&ximis¢d). The project also collccts soft term data in tern]s of feedback from users and user groups and services in various fonns and carries out surveys on specific services month]y during this financial year a total of 541 feed- back forms were returned. Brooksbank Centre and Services were winners of the Partnership category of the SLnlF Awards in 2008. The judges were particularly impressed by the dynamisrn of the manage- ment and the sense of ownership felt by the Conjmunity. We continue to strivc to work in partnership with as rnany sfflvices as possible and continue to harness the success of a One stop no wrong door approach. We wer¢ shortliSt for the 2024 Scottish Public Servic¢ Award to the final 3 for our focused work with the Linlathen Fairness IDitiative (The Volun- tary Sector Partnership Award). We have a busy vibrant centre, with a mix of staff and volunteers. We successfully received funds to deliver a targeted inVeSellt in our comTnilnity of Linlathen and Mid Craigie for 3 years from the Investing in Communities Fund locatd within Scottish Government. These specific tsrgeted funds allowed us to target residents of LinEathen Mid Craigie directly assisting with issues facing those residents who live in an arca of high deprivation and have poorly insulated homes. Our services offered included income maximisation and helping with debt advice etc. During the reportin8 period the projects advice section assisted 1076 households with Money advice/food et¢. many of these households had multiple issues. Confinned financial gains for households r¢ached £4,170,295.16 with 126 pp]e assisted with debt, debt worked with dur- ing this peTiod was £651,248.21. We also secured another year of fjjnds to continue to base a dedicated adviser witbin th¢ Car- seview Centrethospital for a further year. The Child Safety Section Delivered l-l advice and assistance to 250 households supplying 350 pieces of safety equipment. Given the cost-of-living crisis the centre provided 2241 Free Meals to the local community in the centre. During funding year 24125 we recorded 21,982 visitors to the centre. With provision of 889 lets for groups or rneetings in the centre. Pag¢ 2
Brooksbank Centre & Services Report of the Trustees for the year ended 31 March 2025 (continued) FinaDCiY41 Review Funding of £301,604 from Dundee City Council core grant and £91,597 smaller grants. Total income of £563,890 and expenditure of £561,142 led to net incoming resources in the year of £2,748. Risk Mana ement Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. The Management Committce h&s taken out Trustee inden]nity insuranrx cover to protect the Comrnitt¢e regarding the decisions it takes on bebalf of the proj¢cts. In addition, Brooksbank C¢ntre & Services have their own public. liability and pro- fessional indeDltY insurances. Investtnent P lic Aside from retaining a pndent amount in reserves each year Jnost of the charity's funds are to be spent in the short term so there are few funds for long term investment. Cs Polic Reserves are considered adequate, and w¢ will continue to strive to increase these during the lif¢ of the projectsi bearing in mind the limited funding this will not be easy but we believe it is prudent to aim for this as a matter of good financial practic¢. Within UnrestricteAI Funds is a Designated Fund of £226,408 in relation to future redundancy or tribunal payouts, repairs of the building and fLwther incidental costs. The charity plans continuing the activities outlined above in future years subject to satisfacto- ry funding arrangements. Structur overnance and M na emen The organisation is a charity (Scottish Charity Number SC039895) which was established on l June 2008 and gained charitable status on 23 September 2008. It is governed Ld¢r the rules set out in its constitution and managed by a volunteer Management Committee. Recruitment 8nd A intment of Mana etnent Con]mittee The Management Con)mittee are also charity trustees for the purpose of charity law. Under the requirements of the constitution, members of the management con]mitt¢e are elected an- nually to serve for a period of one year. Management Committee members are eligible to stand for re-election each year. Page 3
Brooksbank Centre & ServiLes Report of the Trustees for the year ended 31 March 2025 (continued) The office bearers, chairperso Vice Chairyerson, Secretary and Treasurer are clected from the Management Cornmittee and are elected to servc for a period of one year. At the CDd of this period, they are ellb]e for re-elcction. Additiollally, nine ordinary members are elected to serve for a period of one year. The Management Committee can co-opt registered tnembers who serve for a pfflod until the subsequent AGM. The Managernt Committee meets no less than 8 times per year and receives reports on the Centre's activities, it's financial well being and the presentation of budget monitoring state- ments for all accounts held by the Centre. rustee lllduction and Trainin New Management Conllnittee membws are paired up with a longer serving member of the ¢on]mittee who will act as th¢ir mentor. This provides the new members with dir¢Gt access to someone who can inforni, advise and support them in their period of office. anisational Stru ture The day to day management of the Centre is devolved to the Building Manager who reports to the Dundee City Council Lead Officer on a regular basis and reports Lnonthly to the Com- mittee. The Building Manager is responsible for ensuring that Brooksbank Centre & Services delivers its commitments specified to its funders and is responsible for ensuring that the char- ity meets all its legislative rquirements and also operates within the policies established for its efficient operation. Th¢ building manager is also responsible for the line management of all staff and ¢nsures that the tcam continues to develop their skills and working practices in line with ¢stablished good practice. Page 4
Brooksbank Centre & Services Report of the Trustees for the year ended 31 March 2025 (continued) Referellce and administrative infonnatioll Vice Chairperson Trure[ Secretary Manager Committee Membffs L¢ad Officcr Principal Office Auditor Alexander Gi]lthpie Gillespie Inverarity & Co Lin]itLxI 33 Leslie Street BlaiEgowri¢ PH106AW Bankcrs TSB Meadowside PO Box 29 DLdee DDI 9DU Pag¢ 5
Report of the Management Committee for the year ended 31 March 2025 The charity tNstees are regpongible for prq)aring a trUSt¢e's annual report aDd financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Genernlly Accq)ted Aca)unting Practice). Legislation applicable to charities in Scotlalld requires the Manageu]ent Comrnittee to pre- pare fu]ancial statements for each financial year which give a true and fair view of the cbari- ty's financial activities during the year and of its financial position at the ¢nd of the year. In preparing finaTLcial statements giving a tNe and fair view, the Management Committ should follow best practice and.. - sclcct suit&bLe acLX)unting policies and then apply them CA)nsistently; - make judgements and estimates that are rcasonabl¢ and pnent. state wbether applicable accounting standards and statetnent8 of recommendejl practice have been followed, subject ts) any departures disclosed explained in the financial state- ments; - prepare th¢ financial ststements on the going concern basis unless it is inappropriate to pre- sume that the charity will continue ID operation. The kfanagement Con)mittee are responsible for keeping accounting records which dis¢108¢ with re&sonable accuraLy thG financial position of the charity and which enable th¢m to ascer- tain the financial position of the charity and which enable th¢m to ensure that the financial sÉatcm¢nts comply with the Charities and Trustee Investn]ent (Scotland) Act 2005, the Chari- ty Accounts (Scotland) Regulations 2006 (as 8rnend), and the pmvisions of the TnLSt deeA. They are a]so responsible for safeguarding the assets of the charity and hence tor taking rea- sonable steps for the prevention and detection of fraud and other irregularities. Signed on bebalf of the Mana8emcnt Committ¢e Date . Page 6
Brooksbank Centre & Services For the year ended 31 March 2025 Report of the Auditors to the Members Opinio We have audited the financial statements of Brooksbank Centre & Services for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheel Statement of Cash Flows and notes to the financial statements. The financial reporting framework that has been applieAI in their preparation is applicable law and the United Kingdo Accounting Standards, including FRS 102, The Financial Reporting Standard in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the fllwicial statements: 8ive a true and fair view of the state of the charity's affairs as at 31 Marcb 2025 and of its income and expenditure for the year then ellded. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and hav¢ been prepared in accordance with the requirements of the Charities and Trust¢¢ Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Basts of oplnloll We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS UK) and applicable law. Our responsibilities under those standards are further described in the AuditOT'S responsibilities for the audit of the financial statements section of our rort. We are independent of the charity in accordaace with ethical requiiements that are relevant to OUT audit of the fmancial statements in the UK including FRC, s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance t these requirements. We believe that the audit evidence we have obtained is sufficient and appropriatc to provide a basis for our opiwon. Concluslons relatlng to golng collcern In auditing the financial ststernents, we have concluded that the tNst¢¢s' use of the going concern basis of accounting in the Preparation of th¢ financial statements is appropriate, B&sed on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or rA)Ilectively, may cast sigtllficant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Other Informadon The other information comprises the inforn]ation.included in the annual reporL other than the financial statements and our auditor's report thereon. The trustees are responsible for the other infomiation contained within. Our opinion on the financial statements does not cover the other inforniation an<L except to the extent otherwise explicitly stated in our report, we do not express any fonn of assurance conclusion th¢reon. Page 7
Brooksbank Centre & Services For the year ended 31 March 2025 Report of the Au(Litors to the Members In connection with our audit of the financial statements, OUT responsibility is to read the other infornwtion and, in doing so, consider whether the other inforn]ation is materially inCoI1St¢nt with the financial statements, or our knowledge obtained in thc audit or otherwise appears to be materially misstated. Ifwe identify such materÉal inconsistencies or apparent material misstatements, we aTe required to detern]ine whether there is a material misstatement in the financial stalements or a material misstaternent of the other infonnation. If, based on the work we have perfornied, we conclude that there is a material rnisstatement of this other information; we are required to report that fact. W¢ have nothing to report in this regard. Matters on which we are requlred to report by exL'eption In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identitied material misstatements in the Trustee's Report. We have nothing to report in respect of the following matters in relation to which the Charities and Tntee8 Investment (SeA)tland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amcnded) require us to report to you if, in our opinion: the infomjation given in the financial statements is inconsistent in any material respect with the trustees, annual report: or adequat¢ accounting records hav¢ not been kept. or the financial statenjents are not in aeernent with the accounting records and returns; or we have not rcc¢ived all the inforniation and explanations we require for our audit Responsibilities of trustees As explained more fully in th¢ trustee's repurt, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trust¢¢s det¢rniiu¢ is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In prepaTing the fmancial statements, the tn]stees are respon8ible for assessing the charity's ability to continue &5 a going concern, disclosing, as applicable, matters related to going concern and sing the going concern basis of accounting unless the trustees either intend to liquidate the company or to c¢ase operations, or have no realistic alternativ¢ but to do so. Auditor's responsibilities for the audit of the finanelAI statements We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Invcstmcnt (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder. Page 8
Brooksbank Centre & Services For the year ended 31 Mareh 2025 Report of the Auditors to the Members Our objcctives are to obtain reasonable assurance about whether the financial statcments as a whole are frce from llLaterial misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud QT error and are cousidered material if, individually OT in the aggregate. th¢y could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. trregularities, including frau( are inst&Dces of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, includmg fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregldarities, including fraud is detailed below: • Enquiries with mallagement and the internal audit function about any knowu or suspected inst&nces of non-compliance with laws and i"egulations and fraud; Reading correspond¢nce with reguLators including the Health and Safety Executive and . Reviewing board minutes. Lhallengin8 assuEnptions and judgements made by managcmellt in signiticant accounting estimates. Auditing the risk of management override of controls, including through testing journal entries and other adjustsnents for appropriateness. Because of the field in which the client operates, we identified the following areas a5 those most likely to have a material impact on the financial statements: H¢altb and Safcty. clwity law and compliance. Owing to the inherent limitations of an audit, there is an unavoidable risk that some materi misstatements in the financial statements may not be d¢tected, even though the audit is properly planned and perforn]ed in accordance with the ISAS (UK). For instanc¢, the fLher removed non-compliance is from the events and transactions reflected in the fmancial statements, the less likely the auditor is to berne aware of it OT to regll1Ze the non-compliance. A further description of our responsibilities for the audit of the fu]ancial statements 18 located on the Financial Ryrting Council, s website at: hitys:IlWW.fre.org.k1aditor8responsibilities. This description forni8 part of our auditor's report. Page 9
Brooksbank Centre & Services For the year ended 31 March 2025 Report of the Auditors to the Members Thi's reporÈ is made solely to the rhatity's trustees, as a body, in accordance with Section 44 (l)(c) of the Clwities and Trustee Lnvestment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has becn undertaken so that we might state to the members and the charity's trustee8 those matters we are required to state to them in an auditor's report and for no Oth puryiose. To the fullest extent pemiitted by law, we do not acc£pt or assume responsibility to anyone othcr thall the d]arity, its mernb¢rs as a body and its trustees as a body, for our auth't worl for this report, or tor the opinions we have formed. RegiistLY¢(l Auditors Eligible to act as an auditor in terms of section 1212 of the Companies Act 2006 Date Page 10
Brooksbank Centre & Services Statement of financial activities For the year ended 31 March 2025 Ullrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Totsl Funds 2024 Nots Income and endowments.. Donations and legacies Charitsble activities Other trading activities Luvestment income 2a 2b 1,298 14,291 10.187 538,114 539.412 14,291 10,187 528,763 7,175 23,138 Total income 25,776 538,114 563,890 559,076 Expenditi4re.' Raising funds ChaTitable activkties - operation of Brooksbank Cente - Maintcnance and upadIng of Brooksbank 3b 3b 25,826 497,113 38,203 522.939 38,203 536,041 5,692 TotY41 expendlture 25,826 535,316 561,142 541,733 Net Income l expellditure -50 2,798 2,748 17,343 Transfers between funds 117,904 -117,904 Net movement in funds 117,854 -115,106 2,748 17,343 ReLonciliation offvnds.. Total funds brought forward 109,054 225,486 334,540 317,197 Total funds carrled forward 226,908 IIOJ80 337288 334,540 The stalement of financial a¢tivities includ¢ all gains and losses in the year. All inc¢)D)ing resources and resources expended derive frotu continuing activities. Pa%ell
Brooksbank Centre & Services Balance Sheet as at 31 March 2025 Note 31A1312025 3110312024 ixed ASS Motor Vehicles Disposals Additions Depreciation 24.102 24,102 16,476 13,934 7,626 10.168 Computer Equiprnent Additions DepreLiation 17,664 2.945 15,446 17,664 13.726 5,163 3.938 Officc Equipmcnt Addiiions Depreciation 26,065 26.065 20.006 18,937 6.059 7,128 Total Fixed Assets 18,848 21,234 Debtors & prepayments Cash at Bank Casb in Haud l40 335,It2 730 1,939 310,637 730 335,982 313,306 Current LiAblU Crujilors & A¢¢ruals 17,542 17,542 Net current algets 318.440 313.306 Totsl assets le$$ current Ilabllitl¢8 337,288 33440 The the chari Unreslrictoj Funds - General Unrestricted Funds - Designat Restricted FIdS 500 226.408 110,380 550 108,504 225,486 Total charlty funds 337,288 334¥40 The notes at pages 14 - L8 fonn part of these accounts. Approved by the Managetnent Committee Date PaEc 12
Brooksbank Centre & Services Statement of cash flows for the year ending 31 March 2025 2025 2024 Note Net CAsh used fn operating activities 27,420 62,012 Cashflowsfrom Investing activiiies.. .Proc¢eds from sale of assets Purchase of tangible fixed assets -2.945 Net cash provlded by investlng activltles -2,945 Change In cash alld cash equivalents ill the year 24,475 62,012 Cash and cash equivalents brought forward 311,367 249,355 Cash and cash equlvalents earrled forward 335,842 311,367 Page 13
Brooksbank Centre & Services For the year ended 31 March 2025 l. Accounting Policies (a) Basis of Accounting The accounts (financial statements) have been prepared under th¢ historical cost convention and in accordance with the Statement of Recommended Practice." Accounting and Reporting by Charities preparing th¢ir accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland applicable to cbarities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (&s amended). The arxounts have been prepared on a going a)ncem basis which a8sumes that the charity will continue to operate. The validity of this assumplion is dependent upon it's continuing funding. If the charity was unable to continue to operate, adjustments would have to be made to reduce assets to their reLoverabLe amounts, provide for any further liabilities that rnight arise and to cl&gsify fixed assets as current assets. (b) Funds structure Unrestricted inGome fjjnds cornprise those funds which the trustees are free to 8e for any purpose in furtherance of the charitable objects. Unrestricted funds include desi8n&ted fimds where the ttwtees, at their discretion, have creat¢d a fjjnd for specific purpose. Restricted fijnds are funds whiL'h are to be used in accordance with specific restrictions imposed by the donor or trust deed. (c) Income recogllltion Income is recognised in the accounts on the date of rec¢ipt. (d) Expenditure recognldon Liabilities are recOlsed as expenditure as soon as there is a le8 or constructive obligation committing the charity to that expenditure. All expenditure is accounted for on an accruals basis. All expenses, incEuding support costs and gOVernice coqts are allocated or apportion to the applicable exp¢nditure headings in the f>tatement of fmancial activities. Support costs have been differentiated between governance and other support costs. Governance costs compri% all costs involving the public accountability of the chatity and its compliance with regulations and good practice. Thes¢ costs include costs relating to the statutory audit. (e) Depreciation Depreciation is calculated so as to write off the cost of an asseL less its estimated residual value, over the useful economic life of that &sset &8 follows". Motor Vehicles Computer Equipment offi Equipment 250/0 Page 14
Brooksbank Centre & Services For tbe year ended 31 March 2025 2. INCOME AND ENDOWMENI'S Donations and le These comprise: acies Unrestiictcd , Restncted 2024 2024 Dundee City Council grants (2d) Bank of Scotland Reach wt ICF WAHP grant Dundee Partnership - Warni centre Breakfast club Scottish Govt - AdvAce UK Donations 393,198 393,198 313.980 24.757 113,612 37,444 3,800 104,868 104,868 48 40,000 48 40,000 1,298 33,552 1,618 1,298 1,298 538,114 539,412 528,763 Ch rl able activlties Unrestrlcted Restrlcted 2025 2024 Safety equipment Hall lets and room hire Fundraising Miscellanlls 919 12,000 225 1,147 919 12,000 225 1,147 949 4,675 1,251 300 14,291 14,291 7,175 ther tradln 2etivities Unrestrlcted Re8trl¢ted 2025 2024 Cafe Council advice services Peer review & panel input Other - food & telephone etc 10,147 10.147 10,288 11,463 1,200 187 40 40 10,187 10,187 23,138 (d) DCC Grants UnrestriL'ted Restricted 2025 2024 Core ant DCC staffing Fairness award Craft Staffing Dryve night 301,604 47,957 43,537 100 301,604 301,604 47,957 43,537 100 846 8,720 2,810 393,198 393.198 131,980 Page 15
Brooksbank Centre & Services For the year ended 31 March 2025 3. EXPENDITURE (a) Governance costs UDrestricted Restricted 2025 Total 2024 Total Auditors, ftts Professional fees 3.480 3,480 3,360 13,357 3,480 3,480 16,717 (b) Cbaritable activltles An analysis of the charitable activities and their expenditure is as follows: Activities Support and undertaken governance directly costs 2025 Total 2024 Total Operation of Centre Maintenance of Centre 373,641 38,203 149,298 522,939 38,203 536,041 5,692 411,844 149,298 561,142 541,733 (c) Support and governance costs Centre Centre Operation Malntenance 2025 Totsl 2024 Total Salaries & redundancy costs Staff trainin8 Heat & light Staff travel / vehicle Insurance Rent & rates Hospitality Volunteer exp¢nses Bank Clwges Postage, stationery& advcrtising Licences & subscriptions Health & safety Cleaning Telephone & IT Project costs Depreciation Governance costs (see note 3a) Fundraising costs (see note 3d) 436,956 3,743 10,734 3,368 4,024 3,366 203 448 247 5,056 6,079 2.500 1,092 3,634 9,69i 5,331 3,480 22,985 436,956 425,731 6,277 12,976 2,858 3,942 3,850 474 474 77 4,960 4,886 2,500 1,729 4,687 8,160 5.952 16,717 29,791 10,734 3,368 4,024 3,366 203 448 247 5,056 6,079 2,500 1,092 3,634 9,693 5,331 3,480 22,985 522,939 522.939 536,041 Page 16
Brooksbank Centre & Services For the year ended 31 March 2025 (d) Fund-raAslng costs Unrestrlcted Restricted 2025 2024 Cost of equipment purchases Cafe costs 14,060 8,925 14,060 22,421 8,925 7.370 22,985 22,985 29,791 (e) Staff And Employees The average number of full-time equivalent employees during the period was 18 and dieir total retnuneration arnounted to £382,625 employers national insurance costs to £26,039 and pension costs to £28,292. No staff received salaries at a rate of more than £60,000 per (0 Trustee Remuneratlon & Related Party TrAn$acdons No members of the management committee received any remuneration during the period. No tDJstee or other persons related to the charity had any personal interest in any contract or transactions entered into by the charity during the year (2024 - Nil). (8) Auditors fee The Auditors fee constituted a fee of £3,480. 4. BROOKSBANK CAFE The incom¢ and related expenditure of the Brooksbank Cafe is further analysed as follows: Cafe Income 10,148 Expenditure: Purchases & equipment 8,925 1,223 S. DEBTORS 2025 2024 Hall hire etc NHS Tayside Peer review & panel input 140 739 1,200 140 Page 17
Brooksbank Centre & Services For the year ended 31 March 2025 6. ANALYSIS OF CHAIUTABLE FUNDS Balance llleome Expenditure blfwd Fund transfer Funds cjfwd Unrestricted Funds Unrestricted Funds -DeSIated Restricted Funds 550 25,776 108,504 225,486 538,114 25,826 500 117,904 226,408 535,316 -117,904 110,380 334,540 563,890 561,142 337,288 Within Unrestricted Funds the Trustee8 have eannarked £226,408 including a redundancy provision of £148,73 5, tribunal payments, buying or repairing items for building and further incidental costs. 7. RECO.NCtLIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net movement Én funds Add: DepTeciation Deduct: Gains on sale of assets Decrease / (increase) in debtor8 Increase l (decrease) in creditors 2,748 5,331 17,343 5,952 1,799 17.542 38,717 27,420 62,012 Page 18