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 cra1￿c 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 inVeS￿ellt 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 p￿p]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 indeD￿ltY 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 L￿d¢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 ell￿b]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 Managern￿t 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
Tr￿ure[
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
DL￿dee
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 pn￿ent.
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 r￿ort. 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 inCoI￿1St¢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 Tn￿tee8 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 a￿eernent 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 fL￿her removed
non-compliance is from the events and transactions reflected in the fmancial statements, the
less likely the auditor is to be￿rne aware of it OT to re￿gll1Ze 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:IlW￿W.fre.org.￿k1a￿ditor8responsibilities.
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 up￿adIng 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
334￿40
The
the chari
Unreslrictoj Funds - General
Unrestricted Funds - Designat
Restricted FI￿dS
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 recO￿lsed 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 gOVerni￿ce 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
Miscellan￿lls
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 -DeSI￿ated
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