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