D&G Handyvan (SCIO) Registration number: SC043979 Annual Report and Financial Statements 31 March 2025 dOdd&co
D&G Handyvan (SCIO} Contents Reference and Administrative Details Trustees. report Trustees, responsibilities Independent examinerfs report Slalemenl of financial activities Balance sheet Notes to the financial statements 10
D&G HarKlyVan (SCIO) Reference and lmInIStrative Details Charity name D&G Handyvan (scio) Charity registrntlon number SC043979 PTin¢ipal offico 72-74 High Street LOCKEFIBIE DG112A4 R•gi$tered office 72-74 High Street LOCKERBIE DG112M Twslees Bankers Thè Royal Bank of SCotld Dumfries High Street (C) Bwch 151 High Street DUMFRIES DG12RA AGGountant Dcdd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estsle CARLISLE CA12FIW Pag8 1
D&G Handyvan (SCIO} Trustees. Report for the Year Ended 31 March 2025 The financial statements have been prepared in accordan wtth the accounting policies set out in notes to the accounts and comply with the charity's goveming document. the Charities and Tnjslee Investment IScolland} Act 2005, the Charities Accounts {Scotlandl Regulations 2006 and 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. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing Document D&G H8ndyVan ISCIO) is a S(xittish Charitable In(x)rporated Organisation (SCIOI. The Charity Number is SC043979. Recruitment and Appointment of Trustees D&G Handyvan ISCIOI is a single-tier SCIO and Injstee appointments are made by the Board. taking account of any skills gaps. New appointees receive the appropriate induction training by a Board Trustee or Office Manager. An information pack is also provided. Organisational Strurture See diagram on page 5. OBJECTIVES AND ACTIVITIES Ob'ectives The objectives of the organisation are set out in our constitution as follows= "The organisation is established for charitable purposes only. and in particular. the objects are any of the following.. The relief of those of need by reason of age. ill-health. disability or other disadvantages including the presence of mental health or learning difficulties or the vulnerability due lo domestic abuse by providing ServIS lo homeowners and private tenants in the Dumfries & G811oway Region in order to help them stay in their homes more safely. The area within which the organisation shall operate (in this constitution referred to as the 'Area of Benefit'l shall be all of the Dumfries & Galloway Council Region. The organis8tion shall promote (but not promote exdusively) its 8Ctivities and delivery operations lo people within the 'Area of Benefit, who are either.. a homeowner OR a tenant of a private landlord and in addition be.. 60 or over disabled have learning difficulties or mental health problems, A victim of domestic abuse." Activities The Small Repair & Home Support Service and Dementia Friendly Design projects are funded by Dumfries & Galloway Health & Social Care Integration via conlracts wilh Dumfries & Galloway Council. The setvices cover the whole of Dumfries & Galloway region. Small Repair & Home Support Service The Small Repair & Home Support Service is funded to deliver bolh mandatory and discretionary adaptions as detailed in the Council's Scheme of Assistan. Page 2
D&G Handyvan (SCIO} Trustees. Report for the Year Ended 31 March 2025 The seryice provided by SRHSS covers: Home security Sm811 repairs Falls prevention Minor adaptions Gutter deaning Inslallalion of Keysafes Dementia Friendly Design From 1 April 2015 D&G Handyvan ISCIO) was awarded funds of £10.000 per annum for three years to deliver services under a Dementia Friendly Design project. Dementia Friendly Design supports people with diagnosed dementia or memory loss, and their carers. D&G Handyvan {SCIOI can provide small adaptions lo assist the person to manage and remain safe in their own home. For example. the service can provide coloured grab rails.. or enhance the type of lighting., thus making a major differen to how someone with dementia functions within their home environment. Fortunately, the funds were continued after the end of the initial three-year period and were increased to £15,000 into the 2018-2019 period and have remained at that level since. ACHIEVEMENTS AND PERFORMANCE Small Repair & Home Support Service The number of Small Repair & Home Support Service referr21s for 2024-25 are 2327 which generated 4354 tasks. As demonstrated by the number of lasks undertaken. Ihe Small Repair & Home Support Service provides a setvi which allows clients to feel more secure and safe in their own homes. As part of our service. after each referral, we leave an evalualion fomi and some of the comments gathered in this financial year included the following.. "Extremely helpful. phoned before arriving. The grab rails should prove invaluable for all the many times my dad forgets his zimmer frame and prevenl falls". "I fell I musl just send you my thanks for the wonderful service carried out in my flat. The Fitter carried out the filling of my blind quickly, efficiently and without fuss despite a few sn8gs cropping up. He just got on with the job 2nd was friendly and pleasant". "This is the second time we have used your service and each time il has been of a great standard. Tradespeople will not visit for smallish jobs, bul they are so needed to me to be fixed. Your service plays such an important part lo people like me- a wonderful organisation!" Dementia Friendly Design Due to the continuation of funding for the Dementia Friendly Design project, D&G Handyvan {SCIOI was able to carry on assisting people with diagnosed dementia andlor rnemory loss. In 2024-25 referrals lotalled 175 generating 296 tasks. As with the Small Repair & Home Support Service, after a refetral for this selv1, an evaluation fomi is left. A couple of comments received are noted below: 'So very grateful for the help to support my motherf. "I think the D&G Handyvanservice is a valuable asset to our area and quite unique. Thank you.. Page 3
D&G Handyvan (SCIO} Trustees. Report for the Year Ended 31 March 2025 Volunteers Volunteers are an integral part of our service and are used when it is necessary to have Nvo men to complete a job. This may be the moving of fumiture to accommodate a hospital bed or for our gutter cleaning service. Most of our volunteers are retired ar>d want to give something back to the community and by volunteering with us are able lo do this. Travel expenses are paid lo the Volunteers who drive to meet our Fitters as our charity ensures Ihat volunteers get their lunch when they are out with us for a day. Other Services As well as overseeing the above named projects. D&G Handyvan (SCIOI also provides the following services to the general public:_ Photocopying Laminating of documents Use of meeting rooms. Wherever possible, if D&G Handyvan ISCIO) cannot help, then direction is given as lo where help is available. FINANCIAL REVIEW Review of the financtal position of the charity The core staff of the organisalion amounts to 6 people - a Manager, Co-ordinator, Admin Assistsnt and three Fitters. During the financial year 2023-24. one of our Fitters left the organisation but was replaced. Year Tasks completed 2019_20 2586 2020_21 1605 2021-22 3572 2022-23 4813 2023-24 3571 2024_25 4354 Page 4
D&G Handyvan (SCIO) Trustèes. Report for the Year Ended 31 March 2025 Inveslment Pollcy Restricted funding Means that there are few funds for long-lerm investment. A prudent amount Is rètslned In rese¢ve to cover for redundancy payments and a structured exit strategy is in Place should the annual funding stream cease in future. Of the charily's reserves, £181,808 ar8 restricted and £158,445 are unrestricted ot whlch £55,872 Trle tc fixed assets. Free reserves are £102,573. Plans lor the Future D&G Handyvan ISCIOI received a seNice contract for threè yaars from April 2021 to Msrch 2024 th the possibility of a further two years, A further yaar's funding wss aw£r(lecl in April 2Q25 for the financial year 2025-26. Although our funding is now In place, there are still some actlvitles 8u¢h 88:. th& fitting of external support rai18: or undertaking the Cx)mpletion of flat-pack fLJrnltuie we have started undertaking thi8 ts8k and do ch8rge our clients 8 sm811 amount to have their flat-pack fumiture put tog8ther We are currently seeking fvnding to replace one of our older van3. An appllc811on has been submitted to 8 local wind farm and the outcom8 of this 8pplicalion is due in September 2025. Organ18atlonal Sructurè Approvéd by the Trustees on 9 September 2025 and slgned on th8ir béhalf by.. Page 5
D&G Handyvan (SCIO} Trustees, Responsibilities in relation to the Financial Statements The trustees are responsible for preparing the Trustees. Report and the financial ststements in accordance with applicable law and United Kingdom Accounting Slandards. The law applicable lo charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial slalements. the trustees are required lo.. select suitable accounting policies and then apply them consistentty: observe the methixls and principles in the Charities SORP,. make judgements and estimates Ihal are reasonable and prudenl- state whether applicable accounting standards have been followed. subject to any material departures disclosed 2nd explained in the financial slalements., and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The Irustees are responsible for keeping proper accounting records that disdose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charity Accounts (Scotland) Regulations 2006 las amended) and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 6
Independent Examiners Report to the Trustees of D&G HarKlyVan {SCIO) I r8POrt on the aCcnts of the tharty for the year ended 31 March 2025. which e set out on pages 8 10 18. Your attenb.on is lo dr&vn to the fact thai the Charity has prepa the finanual statements in accordance with Accounlrig and Reporting by ChItieS preparing thur Ounts in acccKdance wilh the Financial Reporting Standard applicable in the UK and Republic ol Ireland (FRS 1021 in preference lo the Ac(x)unting and Reporting by Charlies.. Statlent of RocommeTrJed Prath"co issued on 1 April 2005 which is roferr6d to in the extant regulations bul has gnco been withdrawn. We understand that this has been done n cfder the accounis to proVe a true and far Mew in accordance with the Generally AGGwI kcounling PracliGe eff11 for repoling periojs beginning on or after 1 January 2019. Respective responsibilities of trust¢es and examiner The chty5 Iwstses aft re3ponsible for t Fyeparation of the aecounts in accordance with thè termy ol the Charities and Trustee Investment (Scotland) Act 2005 and the Charities AcrUnIS IScAltland) Regulations 2(X)6. The trustees consider that the audit requiremerrt under Regulatpjn 10111 lal lo (c) of the 20(E Accounts Regulations ¢kns not ¥ply and that an indepEndent examination 15 needed. It is my r8sponsibilty lo.. examlrE the aCunts Lmder sectbn 44{1) (c) of the Act and 10 51ale whether partiwlar rnaliers have corne lo my attenti¢m- and state whetier particular Matte have cTrne to my attention. Bsl# ol Indèp•ndènt èxamlMrf$ r•port My examinatson VAS camed out in accordance wth Relats.0n 11 of the 2006 A(EcMJnts Regulation& An exarnination indudes a review Of trhe accounting records kept by the charity and a comparison of the accounts presented with those records. It also indu(ies consideration ol any unusua items or disda8ures in Ihe accounts. and seekino eyplanab.ons from you as trustees CLCerning any sh matters. The procedures undertaken do not provide all the evidence that woul¢J be rg]uired in an audit and consequently no opinion is given as to whether the accounts PSent a 'true and fair VI and Ihe repoi is limited 10 those matters set ojt in the statement bek)w. Independent examlnerfs statement In COnnli0n with my examiiabon. no malt¥ has (XI¢ to my allenlion.. 111 which gives me reascmable cause lo tElieve that in any material respect the requirements.. ID keep accounting rgcords in accordance with Section 44(1Xal of the 25 Act and RggulatK•n 4 0, the 2006 AcccJnts Regulatr)ns' and ID FYep3re accounts which accord with the accwnb.ng records and compty with Regulation 9 01 the 2006 Acc(xJnts RegulatDns have nol been mel; or (2) to wlich in my opinicn, attenticn should be drawn to enable a prr understanding of the accounts to be reactred. FIFTEEN Ro*hill Montgcjnery Ivay Rosehill Eslate CARLISLE CA12RW Dodd & Co _Imiled Charter&J AccounAnts 9 September 2025 Pag8 7
D&G Handyvan (SCIO} Statement of Financial Activities for the Year Ended 31 March 2025 Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Income and endowrnents frorn: Donations and legacies Other trading activities Investments Charitable activities Total income 14.596 29.816 3,565 5,927 53,904 199,435 26,123 214,031 55,939 3,565 5,927 279,462 192,267 36,047 3,306 4,883 236,503 225,558 Expenditure on: Charitsble activities Total expenditure 4.218 4,218 266,804 266,804 271,022 271,022 226,079 226.079 Net incoming resources before transfers 49.686 141.246) 8.440 10.424 Transfers Gross transfers belween funds 16.193) 6.193 Net movements in fvnds 43.493 135,053) 8,440 10.424 Reconciliation of funds Tot81 funds brought forward Total funds carried forward 114,952 158,445 216,861 181.808 331,813 340,253 321,389 331.813 The notes on pages 10 to 18 fom an integral part of these financial statements. Page 8
D&G Handyvan (SCIO) Balance Sheet as at 31 March 2025 2025 2024 Flxéd asséts Tanglble assets 11 ,872 55,512 Current assets Stocks and work in progress Debtors Cash at bank 8ncl in hand 12.099 11,7 267.870 9,232 4,873 288,696 282,801 12 CredltOf8: Amounts falling dua withln one year 13 17,3841 {6,5001 Net current a888ts 284,381 276,301 Net asgets 340,253 331,813 Tho fund8 of tho ¢horlty: Rostrlctod funds 181,8Q8 216,881 Unrestrlcted funds Unrestricted Inrne fund8 158,445 114,952 Total Charfty fund• The financlal statements have been prepared In aC(rance lVith the Flnanclel Reportlng Stsndard applicable in the UK and Repvblic of Ireland IFRS 1021. 340,253 331,813 Approved by the Board on 9 Septombèr 2025 8nd 81gned on rt8 b8half by.. Tre noles an pages 10 to 18 form an intsgral part of these finanoal statements. Page 9
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 Accounting policies Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in 2ceordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151- (Charities SORP {FRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102), the Charities and Trustee Investment Iscottand) Act 2005 and the Charities Accounts {Scotlandl Regulations 2006 las amended). Basis of preparation The charity meets the definition of a public beneffit entty under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concem These financial statements have been prepared on a going concem basis. Fund accounting poli¢y Unreslrirted income funds are general funds that are available for use at the trustees, discretion in fvrtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that area or purFK)5e. Further details of each fund are disclosed in note 17. Income and endowments Donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainly of receipt and the amount can be measured with sufficient reliability. Income from Govemment and other grants. whether 'capitsl' grants or 'revenue' grants. is recognised when the charity has entitlement to the funds, any performance conditions attached lo the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Investfflent income is reco9nised on a receivable basis. Expenditure Liabilities are recognised as soon as there is a legal or o)nslructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.11 includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary lo support them. Support costs Support costs include central functions and have been allocated lo activity cosl categories on a basis consislenl with the use of resources, for example, allocating property (x)sts by floor areas. or per capita, staff costs by the time spent and other costs by their usage. Fixed assets Individsjal fixed assets costing £300 or more are initially recorded at cost. Page 10
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 . confinued Depreciation Depreciation is provided on tangible fixed assets so as to write off the cost or v81uation, less any estimated residu81 value, over their expected useful economic life as follow5= Fixtures and fittings Office equipment Computer equipment Motor vehicles 10°A straight line 15°A straight line 25V• Straight line 25Yo Straight line Cash and Cash Equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Stock Stock is valued at the lower of cost and net realisable value. after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs lo completion and selling costs. Items donated for res81e or distribution are not included in the ffinancial statements until they are sold or distributed. Operating leases Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term. Pensions The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as Ihey become payable in accordance with the njles of the scheme. Donations and legacies Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Donations Donations 14,596 14,596 15,807 Grants Grant funding 199.435 199,435 176.460 14,596 199,435 214,031 192,267 Of the donations and legacies income in 2024 £10,025 related to unrestricted funds and £182,242 related to restricted funds. Page11
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 . confinued Other trading activities Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Activities for generating funds Contracted work 29,816 26,123 55,939 36,047 Of the other trading income in 2024 £14.634 related lo unreslricled funds and £21.413 related lo reslricled funds. Investments Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Interest on c8sh deposits 3.565 3,565 3,306 All of Ihe investment income in 2024 related to unrestricled funds. Charitable activities Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Handyvan project Office accommodation 662 Small Repairs and Home Support Service Office accommodation Office services 2.647 3.280 5.927 2,647 3,280 5,927 1,985 2,236 4,221 D&G Warmer Homes for Winter 5.927 5,927 4,883 All of Ihe income from charitable activities in 2024 related to unrestricted fvnds. Page 12
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D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 Of the expenditure in 2023 £31,615 related to unrestricted funds and £267,333 related lo restricted funds. Govemance costs 2025 2024 Accountancy fees Independent ex8mineVs fee Annual report and AGM Legal and professional fees 3,561 300 224 140 4,225 3.847 300 771 5,287 10,205 Trustees. remuneration and expenses No trustees received any remuneration during the year. Travelling expenses totslling £0 {2024: £0) were paid lo trustees during the year. Employees. remuneration The monthly average number of persons (including senior management) employed by the charity during the year was as follows= 2025 No. 2024 No. Charitable activities The aggregate payroll costs of these persons were as follows.. 2025 2024 Wages and salaries Social security Other pension costs 145,978 6,296 9,838 162,112 117,814 4,348 5,337 127.499 No employee received emoluments of more than £60.000 during the year. Page 14
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 . confinued 10 Taxation The registered charity is exempt from taxation on income and gains. 11 Tangible fixed assets Flxtures. fittings and equipment Motor vehicles Total Cost As al 1 April 2024 Additions As al 31 March 2025 84,317 9,800 94,117 26,406 6,367 32,773 110,723 16,167 126,890 Depreciation As al 1 April 2024 Charge for the year As al 31 March 2025 35.858 14,362 50,220 19.354 1.444 20.798 55,212 15,806 71,018 Net book value As al 31 March 2025 43,897 48,459 11,975 7,052 55,872 55,511 As al 31 March 2024 12 Debtors 2025 2024 Trade debtors Prepayments and accrued income 6,742 5,054 11,796 4.873 4,873 13 Creditors: Amounts falling due within one >par 2025 2024 Taxation and social security Other creditors Accruals and deferred income 2,735 850 3,799 7,384 2,411 470 3,619 6,500 Page 15
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 . confinued 14 Operating lease commitments As at 31 March 2025 the charity had total future minimum lease payments under nonneI13b1e operating leases as follows: Land and Buildings 2025 2024 Within one year 4,410 4.410 15 Pension scheme Defined contrlbutlon pension scheme The charity operates a defined conlribulion pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and 2mOUllted to £9.83812024- £5,3371- Contribulions totalling £85012024 - £470) were payable to the scheme at the end of the period and are included in creditors. Page 16
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 . confinued 16 Related parties Controlling entity The charity is controlled by the trustees. 17 Analysis of funds At 1 April 2024 Incoming resources Resources expended At 31 March 2025 Transfers General Funds Unrestricted income fund 114.952 53.904 {4.2181 (6.1931 158.445 Restricted Funds Small repairs and home support service Dementia Friendly Design D&G- Wamer Homes for Winter HEAT 216,861 178.386 15.861 6,000 25,311 225,558 (213,439) (15,8611 (12,1931 (25,3111 1266,804) 181,808 6,193 216,861 6,193 181,808 331.813 279.462 1271,022} 340,253 Small repairs and home support services- service delivered on behalf of Care & Repair and Dumfries & Galloway Council. It provides seNices to the eldedy, disabled. victims of domestic abuse and those with learning difficulties and ment21 health problems. Dementia Friendly Design- seThice to support people with diagnosed dementia or memory loss. D&G - Warmer Homes for Winter- this project provides free briquettes. coal and kindling for older people who rely on open fireslmulti-fuel stoves. HEAT - this project providing energy advice services to residents. and fitting of small scale energy saving measure to their homes. Page 17
D&G Handyvan (SCIO} Notes to the Financial Statements for the Year Ended 31 March 2025 . confinued Prior period At 1 April 2023 Incoming resources Resources expended At 31 March 2024 General Funds Unrestricted income fund 145.507 29.707 160,262) 114,952 Restricted Funds Small repairs and home support service Dementia Friendly Design 175.882 191,796 15,000 206.796 (150.8171 115,000) (165,8171 216,861 175.882 216,861 321.389 236.503 (226,0791 331,813 18 Net assets by fund Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 Tangible assets Current assets Creditors= Amounts falling due within one year Net assets 55,872 109,957 55,872 291.765 55,512 282,801 181.808 17,384) 158,445 17.3841 340.253 {6,500} 331,813 181.808 Prior period Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Tangible assets Current assets Creditors= Amounts falling due within one year Net assets 55.512 63,059 55.512 282,801 70,053 254,678 219,742 13.619) (2,881 } 16.5001 {3,342} 114,952 216,861 331.813 321,389 Page 18