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