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 fInan￿d 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