REGISTERED CHARITY NUMBER: SC43820 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Caithness Klics Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB
Caithness Klics Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities 10 Balance Sheet Notes to the Financial Statements 12 to 20 Detailed Statement of Financial Activities 21 to 22
Caithness Klics Re ort of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 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 (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Our charity is the only dedicated project of its kind in Caithness, we offer a service to young children between the ages of 5 and 18 who. for one reason or another. have found themselves in a caring role in the home. The key targets are to support Young Carers at and out-with school. To give them opportunities to reach their potential and help their families, to enable better support for the Young Carers. Page 1
Caithness Klics Re ort of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Significant activities Over the last year there has been significant changes in staffing within KLICS. Securing Funding enabled us to create and advertise new positions within the service. Our employee numbers raised to 13 over the year. We also have had a significant rise in referrals in all areas. The demand for the service for supporting Young Carers has grown significantly. Below is a snap shot of the Young carers supported in the last year. 1st April 2024 - 31 st March 2025 Rural Outreach Support Primary 97 186 Session Outcomes Thurso Teens 56 397 Wick Rural 1to1 Primary Teens 24 66 113 139 515 343 Primary 45 340 Rural Sessions Attendance New starts Referrals Holiday sessions 316 316 Caithness KLICS is a child led service where the Young Carers get to have an input into how we run and what KLICS can do to help them and their families. Weekly activities are presented to the Young Carers where they get to choose the group session activity the following week, they are also encouraged to post in our suggestion box for any ideas they have. Our premises offer a safe space where young carers can have some time out from their caring role, a place to meet new friends and be a child again. KLICS ensures that opportunities like their peers are presented to Young Carers e.g. Overnight trips, day trips, support from other local services. Young Carers have been made aware of the children's rights at KLICS - KLICS arrange workshops to cover things like - health and wellbeing, awareness of substance misuse, general hygiene tips. Caithness KLICS help with the "cost of living" issues in Caithness where they secure funding to help their families with - food, electricity top up's, clothes, school uniforms. Numbers of families we helped Clothing support - 6 families received clothing donations School uniforms - 9 families received school uniforms Food - 167 large bags of shopping to families including vegetablelsoup bags Lidl Voucher- 124 families received food vouchers Page 2
Caithness Klics Re ort of the Trustees for Ihe Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Significant issues (contd) Building trusting relationships with staff and making new friends through the groups, helps them realise they are not alone and there are others in the same boat as them. Small steps are taken so that confidence is not damaged at the first hurdle. Many young people find it hard to engage socially and can display challenging behaviours when they first get involved, until relationships are formed with staff and peers. They find it exceedingly difficult to talk openly, until we gain their trust. They know that information that they share will be kept confidential. unless staff believe that that child could come to harm. The young carer can relax and enjoy themselves for a short time during group, 1..1 or school visit activities. where they can have fun and be able to grow in confidence. The definition of a young carer is, someone who looks after an older family member or siblings, a young carer might look after more than one person. There are numerous reasons why. a young person becomes a young carer, some of the reasons can be due to an illness, disability, mental health issue, alcohol, or drug abuse. Some of these conditions may cause the parent or guardian to be unable to care for themselves or anyone in the family. Some of our young carers find themselves in the situation of caring for a sibling and a parent. Isolation is one of the biggest problems as it can result in carer not being able to see their friends and miss out on the social aspect growing up. They also find that Ihey start missing out on school, skills, and activities because they must be at home. There are limited opportunities in the rural areas of Caithness, which means another lost link. All these lost opportunities can result in young carers, health and wellbeing becoming compromised, this can bring on low moods, self-esteem, self-harm, and lack of confidence. A young carer may find it difficult to concentrate andlor relax because they are worried about their parentslsiblingslguardian and what they might find when they get home. Some suffer with poor school attendance due to what is happening in their home life, which affects their own wellbeing. Working closely with the young carers, raising awareness about what they do, gives teachers and people a better understanding of how a young carer's life can be affected. It also helps them to understand the bigger picture of a young carers, home life and the pressures they may have. We have feedback formslself-assessments forms we use to gauge how successful the project is doing" we like to gain feedback after each excursion. This is done after respite breaks and trips. The forms help us to ensure that we are providing the correct respite breaksltrips for the young carers, that they felt comfortable and enjoyed their break, and allows us to improve events, if required. It also helps us gauge that the service is doing the best for the young carers. We get feedback from schools and other agencies that are involved with young carers and their families. This is useful to ensure all aspects of their health and wellbeing are getting attended lo. We run various weekly drop-in sessions at Wick and Thurso, rural schools and 1..1 visits. Page 3
Caithness Klics Re ort of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Public Benefit We ensure that the Young Carers and their families have all the information and support they need. This will include making sure when the Young Carer has respite, the family knows that the help and support they need is in place. We also work closely wilh other agencies involved with the families lives, we help build relationships and create a good working partnership with the families and other services. We review the family status every 6 months and involve the Young Carers in any discussions being made. This helps us build good relationships with families and empower them to build a better understanding of the young carer which will lead to a more stable relationship within the family unit. Families are welcome and encouraged to come along and speak to us anytime with any concerns, if we are unable to help, we will give information for the appropriate services they may need. We are also able to help families with secondhand clothesl school uniforms & toiletries that have been donated to the centre. At Christmas we give donations of food hampers and toys to help the families. We aim to encourage Young Carers to become more confident and to be able to empower their own lives. Building trusting relalionships with staff, making new friends through the groups, which helps them realise they are not alone and there are others in the same boat as them. Small steps al a time are taken so that confidence is not damaged at the first hurdle. Page 4
Caithness Klics Re ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities When we first moved into the new premises in Macleod Road this offered security for the project and offers a saving from the previous rented premises of £9000 a year. This brings sustainability for the project and is very welcomed. This has still not been handed over to KLICS but we are still in regular discussions with CVG regarding this. Hopeful for securing this asset by the end of 2025. Highland Council - servi Agreement In 2023 Caithness KLICS was recognized by the Highland Council and was offered a SeNice Level Agreement. This was a huge accomplishment and recognition for our hard work and dedication. This enables KLICS to also access funds from the Highland Council and gives a security for the future. TRIPS- ACTIVITIES 2024-2025 Over the school holidays we had 36 sessions and reached 87 young carers including 9 rural young carers. Some of our sessions included trips and workshops including trips to the Thurso Cinema, Puffin Crofl, John O'Groats beach to search for 'Groatie Buckles,. Workshops included the Ormlie community gardens where the young carers made pizzas in the outdoor pizza oven, we held Bubble Magic sessions, made bird boxes, had a chocolate making session at Caithness Chocolatier and a Zumba session. Young Carers Festival 2024 We took 8 Young Carers to the Young Carers Festival in Fordell Firs in Fife for 3 days in August. This was an opportunty to meet other young carers from all over Scotland and have fun. The Outreach Worker post has proven successful, and funding was secured for another 10-hour post in March 2024 to enable consistent support for rural schools. We support rural schools, during a lunch time, to offer 1..1 support for the young carer. This enables us to continue to build links with small, rural primary schools, alongside the larger town primary schools and both Wick and Thurso High Schools. Many of our referrals come from the schools or other agencies working alongside them. We regularly update the schools with the young carer's information, to log on SEEMIS. Page 5
Caithness Klics ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities (contd) The town sessions are held as follows.. Wick Monday: WICK teenagers in the KLICS Centre 3:30 -5:15pm Tuesday: Wick primary boys 3:15 -4.30pm Wednesday: Wick teenagers in KLICS centre 3.30-5.15pm (Wick High School lunch time drop in 1-2pm) Thursday.. Wick primary girls 3.15-4.30pm Friday: Wick teenage (complex) group 10.00-2pm Thurso Thurso referral numbers continue to rise. We are still currently using Ormlie and Thurso High school base to run groups. Although we have been in talks with the Highland Council regarding a premises in Thurso, on a smaller scale than Wick, to have a base and hold groups. We have taken steps regrading this and are in talks with the Community Asset Transfer Team and changes to our SCIO are in progress to meet the CAT standards. Thurso Groups held in Ormlie Community Centre Wednesday: Thurso Primary 3-4.45pm (THS lunch time drop in 1-2pm) Thursday.. Thurso Primary 3-4.45pm Friday.. Parents drop in 10-12, Thurso Teenagers 12.30-3.30pm Rural Schools Castletown- supporting 4 young carers Lybster- supporting 2 young carers Bower- supporting 1 young carer Canisbay- supporting 3 young carers Watten - supporting 2 young carers Young Carers Awareness days- Rural school visits to Dunbeath Primary, Halkirk Primary, Watten Primary, Keiss and Thrumster Primary, Canisbay Primary, were carried out to spread the word about young carers. We continue to raise the profile of young carers in Caithness, boosting awareness, through social media, local press, hosting & attending events, word-of-mouth, schools,, and various agencies. Funding grants have been received from various organizations to support the projects activities, staff salaries, rent, transport, local & away trips. and rest-bite. This helps us to maintain an excellent, reliable, friendly, and needed service. Page 6
Caithness Klics Re ort of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Financial position The net result for the year is a surplus of £5,461 on unrestricted funds (2024 - £2,264) and a deficit of £3,022 on restricted funds (2024 - £20,923). The deficit on restricted funds mostly represents grants received in prior years being spent in the year under review. At the year end the charity had unrestricted reserves of £36,664 (2024 - £31,203). Restricted funds stood at £62,502 and the breakdown of these is shown in the notes to the accounts. Restricted funds have to be spent in line with the stipulations of the grant funder and the closing balances represent expenditure to be made in 2025126, with the largest expense being salaries. Cash at bank and in hand at the end of the financial year was £87,193 (2024 - £84.119) of which £61,644 is held in Restricted funds. £25,549 of the bank balance relates to unrestricted funds. Principal funding sources We are grateful for the funding received from Big Lottery Fund, The Robertson Trust, Foundation Scotland, Caithness and North Sutherland Fund and Highland Council along with other funding bodies. Reserves policy The feserves balance represent the unrestricted fund balance arising from current operations. The aim of the Charity is to hold unrestricted funds of about 3 months of the resources expended to cover the 'business as usual, costs, which equates to about £54.000 in 2024125. At this level, we would be able to continue the current activities of the Charity in the event of a significant reduction in funding, while allowing time lo make alternative arrangements. At the year end, unrestricted funds equalled £36,664, however, there were still £62,502 of restricted funds to be used at that time. FUTURE PLANS We will continue to ensure that the young carers, families also have all the information and support they need. this will include making sure that when the young carer is on a respite break that the family has the help and support, they may need. We will work closely with all other agencies involved in the families lives, build relationships and share good practice with all our families. We will review the family status every 6 months and involve the young carers in any decisions being made. Working and building good relationships with the families will empower them to build better and more understanding of the young carers which will lead to more stable relationships within the family unit. Families are welcome to come along and talk to us at any time with any concerns and if we are unable to help. we will give information about the appropriate services they may need. We have outgrown our current premises and are looking for bigger premises, to meet the growing service needs. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust. Page 7
Caithness Klics ort of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Charity constitution On 20 February 2019 the charity converted frorn a company limited by guarantee to a Scottish Charitable Incorporated Organisation (SCIO), Gompany number CS00384, administered and regulated by OSCR. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty nurnber SC43820 Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB Approved by order of the board of trustees on behalf by: and signed on its Page 8
Inde endent Examinerfs Re Caithness Klics ort to the Trustees of I report on the accounls for the year ended 31 March 2025 set out on pages ten to twenty. Respectlve responslbllitles of trustees and examiner The charty's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to slate whether particular matters have come to my attention. Basis of the independent examlner'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 evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by Ihe accounts. Independent examlner's statement In connection with 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 Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulaiions; and lo prepare accounls which accord with the accounting records and to comply with Regulation 8 of the 20C6 Accounts Regulations have not been mel,. 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 KW10 6UB Page 9
Caithness Klics Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 18,826 18,826 13,648 Charitable activities Support of child carers 35,600 164,837 200,437 158,701 Other income 75 75 Total 54,501 164,837 219,338 172,349 EXPENDITURE ON Charitable activities Support of child carers 48,066 168,833 216,899 191,038 NET INCOMEI(EXPENDITURE) Transfers between funds 6,435 (974) (3,996) 974 2,439 (18,689) 10 Net movement in funds 5,461 (3,022) 2,439 (18,689) RECONCILIATION OF FUNDS Total funds brought forward 31,203 65.524 96.727 115,416 TOTAL FUNDS CARRIED FORWARD 36,664 62,502 99,166 96,727 CONTINUING OPERATIONS Restricted funds represent expenditure still to be paid out in following years per the stipulations of the grant funders. See the notes to the accounts. The notes form part of these financial statements Page 10
Carthness Klics Balan e Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted fund funds Not88 FIXED ASSETS Tangible assets 11,250 858 12,108 15.395 CURRENT ASSETS Debtors Cash at bank and in hand 3.384 25.549 3,384 87,193 3.384 84.119 61.644 28.933 81,644 90,577 87.503 CREDITORS Amounts falling due withln one year (3,519) (3.519) (6.171) NET CURRENT ASSETS 25,414 61.644 87.058 81,332 TOTAL ASSETS LESS CURRENT LIABILITIES 36,664 62,502 99,166 96,727 NET ASSETS 36,664 62.502 99,166 96,727 FUNDS Unrestricted funds Restricted funds 10 36,664 62,502 31.203 65,524 TOTAL FUNDS 99,166 96,727 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: The notes form part of these financial statements Page 11
Caithness Klics Notes to the Financial Statements for the Year Ended 31 March 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 with the Charities SORP (FRS 102) '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),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Chartties 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. Expenditure 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 write off each asset over its estimated useful life. Plant and machinery 25 % on reducing balance Taxation The charity is exempt from tax 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 specrfied by the donor or when funds are raised for particular restricted purposes. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 12 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations 18,826 13,648 INCOME FROM CHARITABLE ACTIVITIES 31.3.25 31.3.24 Activity Support of child carers Grants 200,437 158,701 Grants received, included in the above, are as follows.. 31.3.25 31.3.24 Children in Need Big Lottery Fund MFR Cash for Kids Highland Council The Robertson Trust Hugh Fraser Foundation Foundation Scotland Dounreay Community Fund Ground Works Tesco Ann Duchess Westminster Fund Foundation Scotland - Camster WF Foundation Scotland - Stroupster WF Jennifer's Fund Scot Building Society - Foundation Scotland Latheron, Lybster, Halsary Community Fund North Highland Institute Foundation Scotland - Bad ae Cheo Halkirk Foundation Scotland - Bad ae Cheo Lybster National Lottery Sinclair Bay Community 15.000 18.965 8,759 67,378 28,000 3,000 5,000 57,997 28,000 1,000 1.375 10,000 21,619 24,544 2,250 700 2.870 1.000 2,000 8,000 10,000 8,000 33,431 250 200,437 158,701 Page 13 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.3.25 31.3.24 Support workers - part time Administration - part-time Project manager- full-time 10 10 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 13.648 13,648 Charitable activities Support of child carers 29,156 129,545 158,701 Total 42,804 129,545 172,349 EXPENDITURE ON Charitable activities Support of child carers 37,106 153,932 191.038 NET INCOMEI(EXPENDITURE) Transfers between funds 5,698 (3,434) (24,387) 3,434 (18,689) Net movement in funds 2,264 (20,953) (18,689) RECONCILIATION OF FUNDS Total funds brought forward 28,939 86,477 115,416 Page 14 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds Total funds TOTAL FUNDS CARRIED FORWARD 31.203 65,524 96,727 TANGIBLE FIXED ASSETS Fixtures and fittings Plant and machinery Motor vehicles Computer equipment Totals COST At 1 April 2024 and 31 March 2025 6,230 6,617 39,436 4,265 56,548 DEPRECIATION At 1 April 2024 Charge for year 2.520 363 5,959 450 29,885 2,390 2,789 84 41,153 3,287 At 31 March 2025 2.883 6,409 32,275 2,873 44.440 NET BOOK VALUE At 31 March 2025 3.347 208 7,161 1,392 12.108 At 31 March 2024 3,710 658 9,551 1 ,476 15.395 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors 3,384 3,384 Page 15 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Taxation and social security Other creditors 2,559 960 5,211 960 3,519 6,171 10. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 31,203 6,435 (974) 36,664 Restricted funds Hugh Fraser Foundation Children in Need Foundation Scotland The Robertson Trust Big Lottery Fund scvo Ground works Tesco Ann Duchess Westminster Police Funding Foundation Scotland - Camster Wind Farm Highland Cares HC - Discretionery Fund Bad ae Cheo Halkirk Bad ae Cheo - Lybster Stroupster Windfarm - FS Scottish Building Society Latheron, Lybster & Halsary Community North Highland Institute Highland Council - Safe Escapes FS - Camster- Business plan HC-CRF Sinclair Bay Community MFR - Seasons of growth 3,000 11,120 (411) (13,814) {2,118) (900) (1,000) 10,000 (2,783) 3,000 11,120 411 19,912 10,635 1,758 1,000 6,098 8,517 858 10,000 2,783 7,528 2,346 339 1,479 8,184 3,366 1,445 6,275 (2,154) (339) 3,326 (8,184) (3,398) (1,338) 13,803 192 4,805 32 107 560 1,905 1,873 (555) (2,295) (1,241) 1,951 (552) 250 1,164 390 632 1,951 552 250 1,164 65,524 (3,996) 974 62,502 TOTAL FUNDS 96,727 2,439 99,166 Page 16 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 10. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 54,501 (48,066) 6,435 Restricted funds Hugh Fraser Foundation Children in Need Foundation Scotland The Robertson Trust Big Lottery Fund MFR Cash Highland Council scvo Ground works Tesco Ann Duchess Westminster Police Funding Foundation Scotland - Camster Wind Farm Highland Cares HC - Discretionery Fund Bad ae Cheo Halkirk Bad ae Cheo - Lybster Stroupster Windfarm - FS Scottish Building Society Latheron, Lybster & Halsary Community North Highland Institute Highland Council - Safe Escapes FS - Camster - Business plan HC-CRF Sinclair Bay Community MFR - Seasons of growth 3,000 15,000 3,000 11,120 (411) (13,814) (2,118) (3,880) (411) (41,814) (35,549) (7,595) (14,000) (900) (1.000) 28,000 33,431 7,595 14,000 (900) (1,000) 10,000 (2,783) 10,000 (2,783) 15,099 (8,824) (2,154) (339) (4.674) (8,184) (3,398) (1,338) 6,275 (2,154) (339) 3,326 (8,184) (3,398) (1,338) 8,000 (555) (2,295) (1,241) {9,569) (18,330) (555) (2,295) (1,241) 1.951 (552) 250 1,164 11,520 17,778 250 1,164 164,837 (168,833) (3.996) TOTAL FUNDS 219,338 (216,899) 2,439 Page 17 continued...
Caithness Klics Notes to the Financial Statements- continued for the Year Ended 31 March 2025 10. MOVEMENT IN FUNDS - continued Cornparatives for movement in funds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 28,939 5.698 (3,434) 31,203 Restricted funds CNSF grant Foundation Scotland The Robertson Trust Big Lottery Fund MFR Cash Highland Council scvo Dounreay Community Fund Ashley Ann Ground works Tesco Ann Duchess Westminster Police Funding ScrewFix Foundation Halsary Wind Farm - CCF Foundation Scotland - Camster Wind Farm Highland Cares HC - Discretionery Fund Bad ae Cheo Halkirk Bad ae Cheo - Lybster Tannach & District Stroupster Windfarm - FS Foundation Scotland - Essentia Scottish Building Society Latheron, Lybster & Halsary Community North Highland Institute Highland Council - Safe Escapes 6,767 4.235 15,084 (6,767) (3,824) 411 19,912 10,635 4,828 10,635 (29) (13,201) (2,252) 29 6,754 6,447 4,010 990 344 1,758 (990) (344) 1,050 (10,000) (217) (3,480) (7,012) (50) 1,000 10.000 3,000 3,480 7,371 2,783 (359) 7,528 2,346 339 153 3,229 (8,769) (5,584) (750) 1,445 7,528 2,346 339 1,479 8,184 1,326 4,955 8,768 8,950 750 3,366 1,445 560 1,905 560 1,905 1,873 1,873 86,477 (24,387) 3,434 65,524 TOTAL FUNDS 115,416 (18,689) 96,727 Page 18 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 10. MOVEMENT IN FUNDS - contlnued Comparative net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 42,804 (37,106) 5,698 Restricted funds CNSF grant The Robertson Trust Big Lottery Fund MFR Cash Highland Council scvo Ashley Ann Ground works Tesco Ann Duchess Westminster Police Funding Screwfix Foundation Halsary Wind Farm - CCF Foundation Scotland - Camster Wind Farm Highland Cares Targeted holiday provision HC - Discrelionery Fund Bad ae Cheo Halkirk Bad ae Cheo - Lybster Tannach & District Stroupster Windfarm - FS Jennifer's Fund Foundation Scotland - Essentia Scottish Building Society Latheron, Lybster & Halsary Community North Highland Institute (6,767) (23.172) (8.330) (29) (32,042) (2,252) (344) (325) (10,000) {217) (3,480) (7,012) (6,767) 4,828 10,635 (29) (13,201) (2,252) (344) 1,050 (10,000) (217) (3.480) (7.012) 28,000 18,965 18,841 1,375 24,544 4,500 4,500 2,000 8,000 10,000 (17,016) (2.154) (4,500) (1,661) (7,847) (6,771) (8,769) (7,834) (700) (750) (1.425) 7,528 2,346 339 153 3,229 (8.769) (5,584) 2,250 700 {750) 1.445 2,870 1,000 2,000 (440) (95) 560 1,905 129,545 {153,932) (24,387) TOTAL FUNDS 172,349 (191,038) (18,689) Page 19 continued...
Caithness Klics Notes to the Financial Statements - continued for the Year Ended 31 March 2025 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 20
Caithness Klics Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOMEAND ENDOWMENTS Donations and legacies Donations 18,826 13.648 Charitable activities Grants 200,437 158,701 Other income Bank cashback 75 Total incomlng resources 219,338 172,349 EXPENDITURE Charitable activities Wages Pensions Rent rates & insuran Light and heat Telephone Postage and stationery Sundries Activities & outings Travel costs Training Repairs & maintenance Support to families IT Expense Minibus costs 159,246 6,113 2,359 5,066 1,319 1,055 406 11,238 3,333 531 9,248 6,522 2,273 3,703 131,437 3,536 4,691 5,313 1,400 136 8,196 2,287 575 13,015 7,086 5,206 2,655 212,412 185,533 Support costs Management Depn of plant & machinery Depn of fixtures & fittings Depn of motor vehicles Depn of computer equipment 363 165 2,390 369 415 219 3.180 491 3,287 4,305 Governance costs Accountancy and legal fees 1.200 1,200 This page does not form part of the statutory financial statements Page 21
Caithness Klics Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 Total resources expended 216.899 191,038 Net incomel(expenditure) 2,439 (18.689} This page does not form part of the statutory financial statements Page 22