CHARITY NO: SC041602
BROKEN CHAINS {AYR) LIMITED
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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BROKEN CHAINS {AYR) LIMITED
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30
NOVEMBER 2025
PAGE
Reference and Administrative Information
Report of the Trustees
Statement of Financial Activities
Balance sheet
Notes to the Financial Statements ,
9-12
Independent Examinerfs report
13
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BROKEN CHAINS (AYR) LIMITED
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30
NOVEMBER 2025
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Details
Charity name- Broken Chains (Ayr) Limited
Scottish Charity Number SC041602
Company Registration Number SC368118.
Current Trustees
Mr Gordon Anderson
Mr Derek Lindsay
Mr William Parker
Registered OITice
7 Alloway Pla
Ayr
KA7 2AA
Bankers
Royal Bank of Scotland
30 Sandgate
Ayr
Independent Examlner
E L Burgoyne
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Broken Chains (Ayr) Limited
Trustee's Annual report and Accounts for the year ended 30 November 2025
Governing document
Broken Chains (Ayr) Limited is a charitable company which was incorporated
on 6 November 2009, and the purposes and administration arrangements are
set out in our memorandum and articles of association.
Charitsble purposes
The objective of the charity is the compassionate care of our marginalised
community in and around the town of Ayr. We reach out to and bring relief to
those who are addicted to alcohol, drugs and similar substances, working to
advance the health of all involved. We set out to use our best efforts to
encourage, educate and facilitate lifetime recovery from the destructive effects
of such addictions. We also assist the resettlement of offenders with their
desire to break the habit of re-offending.
Broken Chains are a group of Christians from Ayrshire churches dedicated to
sharing the love of Jesus in a practical and compassionate way. As the
Ministry has progressed, the range of people helped has widened to include.,
the homeless, people with mental health issues or a learning disability, those
who are lonely, hungry, hurting or depressed. We work together to encourage
and enable the broken and marginalized of society to rebuild their lives.
Directors and Trustees
The directors of the charitable company (the charity) are its Trustees for the
purpose of charity law and throughout this report are collectively referred to as
the Trustees.
The Trustees who seNed during the year and since the year-end were as
follows..
Mr Gordon Anderson.
Mr Derek Lindsay
Mr William Parker
Activities and achievements
Broken Chains primary activities are:
Person centred one to one addiction support, signposting and
mentoring.
A monthly Sunday afternoon where we provided a hot meal for our
community in a local Church Hall where our volunteers would get
alongside and provide assistance to the clients.
Each Tuesday afternoon our Drop-in session allowed our community to
build positive relationships while receiving food and support.
Our Support Workers frequently met with clients through the week
including hospital, rehab and prison visiting.
Zoom meetings and bible study groups several times a week.
Walking groups and other healthy activities.
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During the year there were four weekends away for our clients at Inchinnan
Bible Centre. Our clients found these weekends both encouraging and
inspiring.
Our aim is to continue with the maintenance of these people who are now in
recovery and to offer a sustainable way out of addiction through peer support,
signposting and connecting individuals with person centred support help. We
have many referrals from prisons and work closely with the Criminal Justi
Department who have provided some funding in the past.
Trustee remuneration and expenses
The trustees did not re￿1ve any remuneration or expenses during the year.
Financlal Review
The financial statements have been prepared in line with the 2005 revision to
the Statement of Recommended Practice for Accounting and Reporting by
Charities and in accordan￿ with the Financial Reporting Standards for Smaller
Entities (effective April 2008).
The expenditure in the year exceeded income by £13,978 wrth income from
CORRA (our main funders) being received in November each year resulting in
a high bank balance at year end. The biggest expenditure is staff costs.
The level of reseNes at 30 November 2025 is sufficient for about 6 months
operational costs, with most of the reserves being funding from CORRA. The
November 2025 payment from CORRA was the final year of a four year award
therefore the Trustees.are looking for alternative funding sources as well as
applying to CORRA in 2026.
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Broken Chains (Ayr) Limited
statement of Trustses Responsibilities - year ended 30 November 2025
The Trustees (who are also the directors of Broken Chains (Ayr) Limited for the
purposes of company law) are responsible for preparing the Trustees Annual
Report and the financial staternents in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
Company law requires the Trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the
charitable company and of the incoming reSoUr￿S and application of
resources, including the income and expenditure, of the charitable company for
that period. In preparing these financial statements, the Trustees are required
Select suitable accounting policies and then apply them consistently.,
Obsetve the methods and principles in the Charities SORP.,
Make judgements and estimates that are reasonable and prudent.,
State whether applicable UK Accounting Standards have been followed,
subject to any material departures disclosed and explained in the
financial statements.
Prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charitable company will continue in
operation.
The Trustees are responsible for keeping proper accounting records that
disclose with reasonable accuracy at any time the financial position of Ihe
charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are also responsible for
safeguarding the assets of the charitable cornpany and hence for taking steps
for the prevention and detection of fraud and other irregularities.
Approved by the Trustees and signed on their beha5f
Pé*ek Lihl ,
Derek Lindsayj
Treasurer
April 2026
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Broken Chains (Ayr) Llmitsd
Statsment of financial activlties (incorporating income and expenditure
accounts) Year ended 30 November 2025
Income
2025
2024
Incoming resources from generated
funds..
Voluntary income (note 2)
Activities for generating funds
Other incoming resources (note 3)
Total in¢oming resources
97,330
81,778
12,399
109,729
8,861
90,639
Resources expended
Charitable activities (note 4)
Govemance costs
Other resource expended
Total resources expended
123,707
119,915
123,707
119,915
Net incomel (expenditure) for the year
(13,978) (29,276)
Reconciliation of funds
Funds brought forward
Total funds carried forward
57,668
43,690
86,944
57,668
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Broken Chains (Ayr) Limited
Balance Sheet as at 30 November 2025
2025
2024
Current assets
Cash at bank and in hand (Note 5)
46,490 57,668
Liabilities
(2,800)
Net Assets
43,690 57,668
Funds of the charity
General Fund
Restricted Fund
(4,114)
6,722
47,804 50,946
Total Funds
43,690 57,668
The TrUSt￿S are satisfied that the charity is entitled to exemption from the
provisions of the Companies Act 2006 (the Act) relating to the audit of the
financial statements for the year by virtue of section 477{2), and that no
member or members have requested an audit pursuant to section 476(1) of
the Act. The Trustees acknowledge their responsibilities for..
(i) ensuring that the company keeps accounting records which comply with
section 386 of the Act, and
(li) preparing financial statements which give a true and fair view of the state
of affairs of the company as at the end of the financial year and of its profit or
loss for the financial year in accordance with the requirements of section 394
and 395, and which othe￿iSe comply with the requirements of the Act relating
to financial statements, so far as applicable to this company.
Mr Derek Lindsay
Company registration number SC368118
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Broken Chains (Ayr) Limited
Notes to the Financial Statements
Year ended 30 November 2025
1) Accounting policies
Basis of accounting
The financial statements have been prepared under the historical cost
convention and in accordance with applicable United Kingdom accounting
standards, the Statement of Recommended Practice 'Accounting for
Reporting by Charrties, issues in March 2005 (SORP 2005) and the
Companies Act 2006.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no matsrial uncertainties about the
charity's ability to continue as a going concern.
The financial statements are presented in sterling which is the functional
currency of the charity and rounded to the nearest £.
Funds structure
Unrestricted income funds comprise those funds which the trustees are
free to use for any purpose in furthera￿￿ of the charitable objects.
Restricted funds are funds which are to be used in accordance with
specific restrictions imposed by the donor or trust deed, or through the
terms of an appeal.
Cash flow ststement
The trustees have taken advantage of the exemption in Financial
Reporting Standard No 1 (revised) from including a cash flow statement in
the financial statements on the grounds that the charity is small.
Incoming resources
Incoming resources are accounted for on a receivables basis.
Resources expended
Resources expended are recognised where there is a legal or constructive
obligation committing the charity to the expenditure.
Taxation
Broken Chains (Ayr) Limited has been approved as a charity by HMRC,
number SC041602. Accordingly, the company is exempt from taxation in
respect of income or capital gains received with categories covered by
Chapter 3 of Part 11 of the Corporation Tax Act 2010 and Section 256 of
the Taxation of Chargeable Gains Act 1992 to the extent that such income
or gains are applied for charitable purposes only.
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Broken Chains IAyr) Limited
Notes to the Financial Statements
Year ended 30 November 2025
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short lerm highly liquid
investments with a short maturity of three months or less from the date of
acquisition or opening of the deposit or similar account.
Judgements and key sources of estimation uncertainty
In the application of Ihe charity's accounting policies, the trustees are
required to make judgements, estimates and assumptions about the
carrying amount of assets and liabilities that are not readily apparent from
other sources. The estimates and associated assumptions are based on
historical experience and other factors that are considered to be relevant.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing
basis. Revisions to accounting estimates are recognised in the period in
which the estimate is revised where the revision affects only that period. or
in the period of the revision and future periods where the revision affects
both current and future periods.
Legal status of the Charity
The Charity is a registered Scottish charity. The charity is a company
limited by guarantee and has no share capital.
2) Income from donations and legacies
2025
2024
Donations
Bank interest
Grant income
32,352
390
64,588
97,330
24,052
780
56,946
81,778
3) Income from other trading activities
2025
2024
Contribution to events
12,399
8,861
12,399
8,861
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Broken Chains (Ayr) Limlted
Notes to the Financial Statements
Year ended 30 November 2025
4) Analysis of charitsble expenses
2025
2024
Staff costs
Travel expenses
Insurance
Office rent
Venue hire
Support to clients (incl food)
General
Mobile phone
Training
WIFI
COnferen￿s/ Inchinnan
Total
93,480 83,484
3,492
4,987
1,010
885
2,700
2,700
2,400
2,470
6.546
7,929
2,143
4,385
720
720
50
310
591
260
11,785
123,707 119,915
S) Analysi8 of cash and Cash equivalents
2025
2024
Cash in hand
46,490
57,668
Total cash and cash equivalents
46,490
57,668
6) Analysis of staff costs
2025
2024
Salaries and social security
Pension costs
Total staff costs and employee benefits
88,431
5,049
93,480
78,473
5,011
83,484
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Broken Chain8 (Ayr) Limited
Notes to the Financial Statsments
,Year ended 30 November 2025
7)
Analysis of
Fund movements
2025
Unrestricted funds
General funds
Total unrestricted funds
CORRA Foundation
South Ayrshire Council
Aitchison Trust
Total restricted funds
TOTAL FUNDS
Balance
bffiNd
Expend Transfer
Fund
cIfiNd
Income
6,722 50,141
6,722 50,141
50,946 50,946
3,642
5,000
50,946 59,588
57,668 109,729
60,977
60,977
56,207
1,523
5,000
62,730
123,707
4,114
4,114
45,685
2,119
47,804
CORRA Foundation - in July 2021 a grant application to the grassroots fund
was successful and £27,600 awarded to support salary costs for additional
hours for the support worker and peer support worker as well as cost of
phones, travel etc. for service user support activities, as well as training and
professional counselling support for clients. A further grant application to the
CORRA Local Support Fund resulted in the charity receiving a further £48,520
in November 2022 followed by £2,426 in February 2023 and £50,946 in
November 2023, 2024 and 2025. This is targeted at support to people who
have issues with drug and alcohol misuse.
South Ayrshire Council - £3,642 was received in 2025 to support food costs
at the Tuesday drop-in and food parcels. The grant was to be used by 31
March 2026 and at 30 November 2025 £1,523 had been spent.
Aitchison Trust- A grant of £5,000 was received in April 2025 to support
general expenses of the charity excluding salary costs. All was spent in the
year.
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Indopendent Examlnevs report to tho Trusto88 of Brokgn Chaln3 (Ayr)
Llmlted
I report on the accounts of the chaiity for the year ended 30 November 2025
whlch are set out on pages 7 to 13.
RHpectlve re8pon81blllt1￿ of trustees and Independent oxamlner
The charit¢8 tiustees are responsible for the preparation of Ihe accounts in
accordance with the terms of the Charities and Tru6tee In¥e￿rnent (Scotland)
Act 2005 and the char￿eS Accounts (Scotland) Regulatlons 2006. The charity
trustees ¢onsider that the audit requirement of Regulatlon 10(1) (d) of the
Accounts Regulatlons does not apply. It Is my responsibility to examinp the
accounts as required under section 44(1) (c) of the Act and tc 6tste whether
particular matters have come to my attentK)n.
Ba818 of Ind•pend•nt examlMrf8 8tatement
In the cOu￿e of my examination, no matter ha8 come to my attention
1. which gives me reasonable cause to bdieve that In any maferial respect
the requirements..
to keep accounting records In accordance with Section 44 (1) (a) of the
2005 Act and section 386 of the Companies Act 2006, and
to prepare accounts whlch accord with the accounting records grKI comply
with the accountlng requirements of section 386 of the Companies Act
2006 and with the methods and principles of the Ststement of
Recommended Practi￿.. Accounting and Reporting by Charities
have not been met, or
2. to which, In my opinlon, attention 8hould be drawn in order to enable a
proper understsnding of the accounts to be reathed.
Name: E L Burgoyne
Address: 135 Dundonakl Road, Kilmamock KA11 UG
Date: May 2026
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