REGISTERED CHARITY NUMBER: SC042741 ort of the Trustees and Unaudited Financial Statements for the Year Ended 30 November 2025 for Sulherland Care Forum Mackay & Co Chartered Accountants Unil 8 Golspie Business Park Golspie Sutherland KW10 6UB
Suthertand Care Forum Contents of Ihe Financial Statements for the Year Ended 30 November 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 12 Detailed Statement of Financial Activities 13
Suthedand Care Forum Re ort of the Trustees for the Year Ended 30 November 2025 The trustees present their report with the financial statements of the charity for the year ended 30 November 2025. The trustees have adopted 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 IFRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Charilable 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 relaling to the provision of Care. Significant activities Activities Consultation with Service Users and Carers of all ages- liaison with service providers, statutory 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 lo support isolated people suffering from long-term illness or disability. ACHIEVEMENTS AND PERFORMANCE Charitable activities During 2025 our agreement with Highland Hospice conlinued. Currently the Forum has 8 actlve volunteers. FINANCIAL REVIEW Principal funding sources Financial review Our main source of income continues {as in previous years) to be successful funding applications from grant giving organisations.This year includes the Highland Hospice. Co-op Community Fund and the ADW Fund. The Friends al Home seNice continues to be fInand Ihrough grant funders including Corra Foundalion, Foundation Scotland which has enabled us to continue our services. The board are indebled to all our funders for granls 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. Totsl reserves at the end of the year are £48,538. SSE and Co-op funds have been released from restricted funds lo general funds as they were granted for running costs and were not allocated appropriately in prior years. Reslricted reserves held are £18,994 and unrestricted reserves are £29,544. Page I
Sulherland Care Forum ort of the Trustees for the Year Ended 30 November 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The Charity is a Scottish Charitable incorporated Organisalion {SCIO). It is governed by ils conslitulion which was adopted in September 2011. The Forum was granted charitsble status and incorporated as a SCIO by OSCR on 18 November 2011. Recruitment and appointment of new trustees The managemenl committee consists of Trustees and Forum members, acting as advisors. Trustees are elecled at the Annual General Meeting which is normally held in Aprillmay. Under the constitution, there must be a minimum of three and nol more than Iwelve elected trustees. The trustees may co-opt a lurther two trustees if they consider it would be in the interests of the Forum to do so. Organisational structure Management The trustees are responsible for the strategic direction and governance of the Forum, whilst day-to-day running is carried out by, during this year, the Development Worker whose role expanded to include those of Office Manager. Since 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 Groups {PVG) Scheme. REFERENCE AND ADMINISTRATIVE DETAILS Rogistared Charity number SC042741 Principal address Craig House Main Street GOLSPIE Sutherland KW10 6TG Trustees Charlotte Gibson Caroline Stephanie Cousins Angela Grant lan Munro Mackay Page 2
Sutherland Care Forum ort of the Trustees for the Year Ended 30 November 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Marcus D Maclver CA Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB Approv8d by order of the board of trustees on by.. and signed on its behalf lan Munro Mackay- Tr tee 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 November 2025 set out on pages six to twelve. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordan with the terms of the Charities and Trustee Investment {ScotlandJ Act 2005 and the Charities Accounts {Scotland) Regulalions 2006 (as amended). The charily's Irustees consider that the audit requirement of Regulalion 10(11{al to {c} of the Accounts Regulations does not apply. It is my responsibility lo examine the accounts as required under Section 44(1 }Ic} of the Act and to state whether particular matters have come lo my attention. Basis of the independont examiner's report My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In connection with my examination, no matter has come lo my attention = (1 } which gives me reasonable cause to believe Ihat, in any malerial respect, the requirements to keep accounting records in accordance with Section 44(1 Ila) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and lo prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met: or 12} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Marcus D Maclver CA The Institute of Chartered Acco nts of Scotland Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB Date.. I i J Page 4
Sutherland Care Forum Statement of Financial Activities for the Year Ended 30 November 2025 30.11.25 Total funds 30.11.24 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 216 12.585 12,801 27,043 EXPENDITURE ON Charitable activities Charitable activities 1.932 15,899 17,831 21,563 NET INCOMEIIEXPENDITURE) Transfers between funds (1,716) 20,410 (3.314) {20,410} {5,030) 5,480 Net movement in funds 18,694 {23.724) (5,030) 5,480 RECONCILIATION OF FUNDS Total funds broughl forward 10,850 42,718 53,568 48,088 TOTAL FUNDS CARRIED FORWARD 29,544 18,994 48,538 53.568 The notes form part of these financial stalements Page 6
Sutherland Care Forum Balance Sheet 30 November 2025 30.11.25 Total funds 30.11.24 Total funds Unrestricted Restricted fund lund Notes FIXED ASSETS Tangible assets 258 CURRENT ASSETS Cash at bank 29,544 18,994 48,538 53,310 NET CURRENT ASSETS 29,544 18,994 48.538 53,310 TOTAL ASSETS LESS CURRENT LIABILITIES 29,544 18.994 48,538 53,568 NET ASSETS 29,544 18.994 48,538 53,568 FUNDS Unrestricted funds Restricted funds 29,544 18,994 10,850 42,718 TOTAL FUNDS 48,538 53,568 The financial statements were approved by Ihe Board of Trustees and authorised for issue on and were signed on its behalf by= lan Munro Mackay- rustee The notes form part of these financial statements Page 7
Sutherland Care Forum Notes to the Financial Statements for the Year Ended 30 November 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance wilh the Charities SORP (FRS 1021 'Accounting and Reporting by Ch8rities'. Statement of Recornmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 102) {effective 1 January 2019}', Financial Reporting Standard 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 irs the Ststement 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. Expondlture Liabilities are recognised as expenditure as soon as Ihere is a legal or constructive obligation committing the charity lo that expenditure, il is probable Ihat a transfer of economic benefits will be required in settlement and Ihe 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. Vvhere 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 write off each asset over its estimated useful life. Compuler equipment 25% on cost Taxation The charity is exempl from tsx on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with Ihe 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 the 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 8 continued...
Suthedand Care Forum Noles to the Financial Stslements - continued for the Year Ended 30 November 2025 DONATIONS AND LEGACIES 30.11.25 30.11.24 Donations Friends at horne donations Grants 215 2,751 1,380 22,912 12,586 12,801 27,043 Grants received, included in the above, are as follows: 30.11.25 30.11.24 Robertson Trust Highland Hospice Highland Council Co-op Community Fund Anne Duchess of Westminster Charity 13,200 3,255 1,149 8,563 1,831 7,500 12,586 22,912 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneralion or other ben8fits for the year ended 30 November 2025 nor for the year ended 30 November 2024. Trustoes. axpensos There were no trustees, expenses paid for the year ended 30 November 2025 nor 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 4.131 22,912 27,043 EXPENDITURE ON Charitable activities Charitsble activities 1,800 19,763 21,563 NET INCOME 2.331 3.149 5,480 Page 9 continued...
Sutherland Care Forum Noles to the Financial Statements - continued for the Year Ended 30 November 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES . continued Unrestricted Restricted fund fund Total funds RECONCILIATION OF FUNDS Total funds brought forward 8,519 39,569 48.088 TOTAL FUNDS CARRIED FORWARD 10.850 42,718 53,568 TANGIBLE FIXED ASSETS Computer equipment COST Al 1 December 2024 and 30 November 2025 1,032 DEPRECIATION At 1 December 2024 Charge for year 774 258 AI 30 November 2025 1,032 NET BOOK VALUE At 30 November 2025 At 30 November 2024 258 MOVEMENT IN FUNDS Net movement in funds Transfers belween funds At 1.12.24 At 30.11.25 Unrestricted funds General fund 10,850 (1,716) 20,410 29,544 Rèstricted funds Restricted fund 42,718 13,314) 120.410) 18,994 TOTAL FUNDS 53,568 {5,030) 48.538 Page 10 continued...
Sutherland Care Forum Notes lo the Financial Statements - continued for Ihe Year Ended 30 November 2025 MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows= Incoming resources Resources Movement expended in funds Unrestricted funds General fund 216 (1,932) 11,716) Restricted funds Restricted fund 12,585 (15,899) (3,3141 TOTAL FUNDS 12,801 117,831} (5,030) Comparatives for movemont In funds Net movement in funds At 1.12.23 At 30.11.24 Unrestricted 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 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 4,131 11,800) 2,331 Restricted funds Restricted fund 22.912 {19,763) 3,149 TOTAL FUNDS 27,043 (21,563) 5,480 Page11 continued...
Sutherland Care Forum Notes to the Financial Statements - continued for the Year Ended 30 November 2025 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 1.12.23 At 30.11.25 Unrestricted funds General fund 8,519 615 20,410 29.544 Restricted funds Restricled fund 39,569 {165) (20,410) 18,994 TOTAL FUNDS 48,088 450 48,538 A current year 12 months and prior year 12 months combined nel movement in funds. included in the above are as follows: Incoming resources Resources expended Movemenl in funds Unrestricted funds General fund 4,347 13,732) 615 Restricted funds Reslricted fund 35,497 {35,6621 {1651 TOTAL FUNDS 39,844 (39,394) 450 RELATED PAR DISCLOSURES There were no related party transactions for the year ended 30 November 2025. Page 12
Sutherland Care Forum Detailed Stalement of Financial Activities for the Year Ended 30 November 2025 30.11.25 30.11.24 INCOME AND ENDOWMENTS Donalions and legacies Donations Friends at home donations Grants 215 2,751 1,380 22,912 12,586 12,801 27,043 Totsl incoming resources 12.801 27,043 EXPENDITURE Charitable activities Wages Insurance Light and heat Postage and stationery Rent & room hire Telephone & IT Advertising Foolcare costs Travel & expenses Sundry expenses Depn of computer equipmenl 10,517 311 574 11,043 1,195 2,400 1,324 2,900 818 586 2.454 602 751 258 882 626 258 16,895 20.607 Support costs Governance costs Accountancy fees 936 956 Totsl resources expended 17,831 21,563 Net (expenditure)lincome (5,030) 5,480 This page does not form part of the stalutory financial slalements Page 13