REGISTERED CHARITY NUMBER: SC042741 ort of the Trustees and Unaudited Financial Slatemenls for the Year Ended 30 November 2024 for Sutherland Care Forum Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB
Sutherland Care Forum Contents of the Financial Statements for the Year Ended 30 November 2024 Page Report of the Trustees Independent Examiner's Report statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 12 Detailed Statement of Financial Activities 13
Sutherland Care Forum Re ort of the Trustees for the Year Ended 30 November 2024 The trustees present their report with the financial statements of the charity for the year ended 30 November 2024. The trustees have adopied the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objo¢tives and aims Charitable purposes The advancement of the health and well-being of Service Users and Carers of all ages in East and Central Sutherland. The relief of unmet needs of Service Users and Carers in East and Central Sutherland however these needs may have arisen. The advancement of community development in all areas relating to the provision of Care. Significant activities Activities Consultation with Service Users and Carers of all ages,. liaison with service providers, stalutory and voluntary., providing information to individual Users and Carers.. promoting support groups and activities which may contribute to the health and well-being of Users and Carers.. raising public awareness of care issues through attending public meetings and through press statements, managing services to support isolated people suffering from long-term illness or disability- ACHIEVEMENTS AND PERFORMANCE Charitable activities During 2024 our agreement with Highland Hospice continued. Currently the Forum has 8 volunteers. Following the death of the Service Manager the Forum had to wind down and cease the Food share service, passing this over to another local charity. The SCF Footcare service which had been continued through the Services of footcare professionals was also wound down and ceased early in the year. FINANCIAL REVIEW Principal funding sources Financial review Our main Sour of income continues las in previous years) to be successful funding applications from grant giving organisations.This year includes the Highland Council. Co-op Community Fund and the Robertson Trust. The Friends at Home service continues to be financed through grant funders including Corra Foundation, Foundation Scotland which has enabled us to continue our services. The board are indebted lo all our funders for grants received and for local donations. Reserves policy The Trustees, policy is to maintain unrestricted reserves at around £5,000. which would cover 2 to 3 months, activity. Reserves at the end of the year is £10,850, which is satisfactory. Restricted reserves held is £42,718. Page 1
Sutherland Care Forum Re ort of the Trustees for the Year Erbded 30 November 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is conlrolled by ils goveming document, a deed of trust and constitutes an unincorporated charity. The Charity is a Scottish Charitable incorporated Organisalion (SGIOI. It is governed by ils constitution which was adopted in September 2011. The Forum was granted charitable status and incorporated as a SCIO by OSCR on 18 November 2011. Recruitmenl and appolntment of new trustees The management committee consists of Trustees and Forum members, acting as advisors. Trustees are elected at the Annual General Meeting which is normally held in Aprillmay. Under the constitution, there must be a minirnum of Ihree and not more than twelve elected trustees. The trLJStees may co-opt a further two trustees if they consider it would be in the interests of the Forum lo do so. Organisational structur8 Management The trustees are responsible for the slralegic direction and oovernance of the Forurn. whilst day-to-day running is carried out by, during this year, the Development Worker whose role expanded ID include those of Office Manager. sin the staff members and volunteers come into contact with vulnerable individuals in the course of her work they have disclosures under the Protection of Vulnerable GroL5PS IPVG} Scheme. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC042741 Principal address Craig HoLJse Main Street GOLSPIE Sutherland KW10 6TG Trustees Iiide endent Examiner Mackay & Co Chartered Accountants Unil 8 Golspie Business Park Golspie Sutherland KW10 6UB Page 2
Sutherland Care Forum ort of the Trustees for the Year Ended 30 November 2024 Approved by order of the board of truslees on 20 August 2025 and signed on its bèhalf by.. Page 3
Inde endent Examiner's Re Sutherland Care Forum ort to the Trustees of I report on the accounts for the year ended 30 Nov8mber 2024 set out on pages five to twelve. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Inveslment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulation5 2006 la5 amended}. The charity's Iruslees consider that the audit requiremenl of Regulation 10(1){a} to (cl of th8 Accounts Regulations does not apply. 11 is my responsibility to examine the accounts as required under Section 44(1)Ic) of the Act and lo state whether particular matiers have come to my allenlion. Basis of the independent examiner's report My examination wa5 carried out in accordance wth Regulation 11 of the Charities Accounts (Scollandl Regulations 2006. An examination includes a review of the accounting recoids kept by the charrty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure5 in the accounts, and seèking explanations from you as trusteas ¢oncerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit Opinion on the view given by the accounts. Independent examiner's ststement In ¢onneclion wtth my examination, no matter has come to my attention {1 } which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Sèction 44{1llal of Ihe 2005 Act and Regulation 4 of the 2006 Accounts Regulations", and to prepare accounts which accord with the accounting records and to comply with Regulation 8 01 the 2006 Accounts Regulations have not been met., or {2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KVV106UB 20 August 2025 Page 4
Sutherland Care Forum Statement of Financial Activities for the Year Ended 30 November 2024 30.11.24 Total funds 30.11.23 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 4.131 22,912 27,043 55,115 EXPENDITURE ON Charitable activities Charitable activities 1,800 19,783 21,563 68,412 NET INCOMEI{EXPENDITURE) 2,331 3,149 5,480 113,2971 RECONCILIATION OF FUNDS Total funds brought forward 8.519 39,569 48,088 61,385 TOTAL FUNDS CARRIED FORWARD 10,850 42,718 53.568 48,088 The notes form part of these financial statements Page 5
Sutherland Care Forum Balance Sheet 30 November 2024 30.11.24 Total funds 30.11.23 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 258 258 516 CURRENT ASSETS Cash at bank 10.592 42,718 53,310 47.572 NET CURRENT ASSETS 10,592 42,718 53.310 47.572 TOTAL ASSETS LESS CURRENT LIABILITIES 10.850 42,718 53.568 48,088 NET ASSETS 10,850 42,718 53.568 48,088 FUNDS Unrestricted funds Restricted funds 10,850 42,718 8,519 39.569 TOTAL FUNDS 53.588 48,088 The financial statements were approved by the Board of Trustees and authorised for issue on 20 August 2025 and w8re signed on its bèhalf by.. The notes form part of these financial statements Page 6
Sutherland Care Forum Notes to the Financial Statements for the Year Ended 30 November 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit enlity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019}', Financial Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive 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 accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to wrile off each asset over its estimated useful life. Computer equipment - 250/0 on cost Taxation The charity is exempt from lax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by ihe donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 7 continued...
Sutherland Care Forum Notes to the Financial Statements - continued for the Year Ended 30 November 2024 DONATIONS AND LEGACIES 30.11.24 30.11.23 Donations Footcare donations Friends at home donations Grants Sundry income 2,751 1,750 2,055 1,930 48,931 449 1,380 22,912 27,043 55.115 Grants received, included in the above, are as follows- 30.11.24 30.11.23 Foundation Scotland Robertson Trusl Corra Foundation Golspie Communiiy Council Highland Council Co-op Community Fund Anne Duchess of Westminster Charity Barrack NHI The Trusthouse Charitable Foundation Turcan Connell The Mickel Fund W G Edwards Charitable Foundalion Age Concern Wee Grant 7,500 13,800 1,050 250 4,500 3,331 5,000 3,500 500 3,000 3,000 2,000 1,000 500 13,200 1,149 8,563 22,912 48,931 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 November 2024 nor for the year ended 30 November 2023. Trustees, expenses There were no Irustees, expenses paid for the year ended 30 November 2024 nor for the year ended 30 November 2023. Page 8 continued...
Sutherland Care Forum Noles to the Financial Statements - continued for the Year Ended 30 November 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 6.934 48.181 55,115 EXPENDITURE ON Charitable activities Charitable activities 16,299 52,113 68,412 NET INCOMEI{EXPENDITUREI (9,3651 (3.932) (13,297) RECONCILIATION OF FUNDS Total funds brought forward 17,884 43,501 61,385 TOTAL FUNDS CARRIED FORWARD 8,519 39,569 48,088 TANGIBLE FIXED ASSETS Computer equipment COST At 1 December 2023 and 30 November 2024 1,032 DEPRECIATION Al 1 December 2023 Charge for year 516 258 At 30 November 2024 774 NET BOOK VALUE At 30 November 2024 258 At 30 November 2023 516 Page 9 continued...
Sutherland Care Forum Noles to the Financial Stalements - continued for the Year Ended 30 November 2024 MOVEMENT IN FUNDS Net movement in funds At 1.12.23 At 30.11.24 Unrestrlcted funds General fund 8,519 2,331 10,850 Restricted funds Restricted fund 39,569 3,149 42,718 TOTAL FUNDS 48,088 5,480 53,568 Net movement in funds, included in the above are as follows.. Incoming resources Resources Movement expended in funds Unrestricted funds General fund 4,131 (1,800) 2,331 Restricted funds Restricted fund 22,912 {19,763) 3,149 TOTAL FUNDS 27,043 (21,563) 5.480 Comparatives for movement in funds Net movement in funds At 1.12.22 At 30.11.23 Unrestricted funds General fund 17,884 (9,3651 8,519 Restricted funds Restricted fund 43,501 (3,9321 39,569 TOTAL FUNDS 61,385 (13,297) 48,088 Page 10 continued...
Sutherland Care Forum Notes to the Financial Statements - continued for the Year Ended 30 November 2024 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows- Incoming resources Resources Movement expended in funds Unrestricted funds General fund 6,934 116,299) {9,365) Restricted funds Restricted fund 48,181 (52,113) {3,932) TOTAL FUNDS 55,115 {68,412} (13,2971 A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 1.12.22 At 30.11.24 Unrestricted funds General fund 17,884 {7,034) 10,850 Restricted funds Restricted fund 43,501 {783) 42,718 TOTAL FUNDS 61.385 {7.817} 53,588 A current year 12 months and prior year 12 months combined nel movement in funds. included in the above are as follows- Incoming Resources Movement resources expended in funds Unrestricted funds General fund 11,065 (18,0991 (7,034) Restricted funds Restricted fund 71,093 (71,8761 17831 TOTAL FUNDS 82.158 (89,9751 (7,8171 Page 11 continued.
Sulherland Care Forum Notes to the Financial Statements - continued for the Year Ended 30 November 2024 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 November 2024. Page 12
Sulherland Care Forum Detailed Slatement of Financial Activities for the Year Ended 30 November 2024 30.11.24 30.11.23 INCOME AND ENDOWMENTS Donations and legacies Donations Foolcare donations Friends at home donations Grants Sundry inwme 2,751 1,750 2,055 1,930 48,931 449 1,380 22,912 27,043 55,115 Total incoming resources 27,043 55,115 EXPENDITURE Charitable activltles Wages Insurance Light and heat Postage and stationery Advertising Rent & room hire Telephone & IT Advertising Footcare costs Travel & expenses Sundry expenses Corra winter expenses Depn of computer equipment 11,043 41,972 194 3,434 778 90 1,774 945 1,195 2.900 818 586 2.454 602 751 2,439 6,888 2,284 2,801 258 258 20,607 63,857 Support costs Governance costs Accountancy fees Legal fees 956 955 3,600 956 4.555 Total resources expended 21,563 68,412 Net incomellexpenditure) 5,480 (13,297) This page does not form part of the statutory financial statements Page 13