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2024-12-31-accounts

DITCH DEBT WITH DIGNITY FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2024 Charlty Number SC 044705

APPENfxx2 Dltch Debt with Dignity Recei tsand SC044705 OSCR ments accounts Charty R￿l￿)I oi 2023 31 Section A Statement of receipts and payments ExpwrMlalJl Totsl lund Totsi lund• lut nod ndB tal￿rI•l< A1Rrt 149 8088 from Gr￿9 Win land ar¥1 ￿1&y Rents trom l￿d & bji s rwptB Al 149 17.771 A2 R•¢•lka Irom ••••t& InY••trn•nt al• Prc￿eedS Irom salo clfthj a8•et• pr￿￿1 Ifom ￿InVeS1￿ThI8 ublo 149 t49 17,777 A3 P•yrn•Trts Gr05S tr8thtvJ paynrt$ Paym*tt8 re￿bTra Pr¢pgr8ton A3 Sub to£ 729 4,929 2W.483 InV￿tment m0￿meThts roialp•ym•nts 4929 20,4B3 AS Trnnsforn tol Ifroml funds S¢itylus/fdd7chl fory

APPENOK2 Dltch Debt wtth Dlgnlty Section 8 Statement of balances SC044705 EAFnU TLalcuThent od T¢t4iièsiper 13.466 27,3) 111.7 Tlilil 85 (Mh•r••••t• To 11,M8 B4 LWqtI T1 C•t2h T¢ts Pr •)pmvl

APPENDIX oscr,- Period start date Month l Ye¥ Period end date '. D¥y Month l Yaar 01 1 03 1 2024 offi￿ of the Scottish Charlty Regulator Reference and administration details Charlty name Other names charlty Is known by Register¢d charlty number Charlty's prlncipal address | Drtch Debt with Dignity DDWD SC04470S Narnes of the ¢harlty trustees on date of approval of Trustees, Annual Report Name of person (or bodyl entitled to appolnt trustse lif any) Trustee name Office (if any) Dates o¢t¢d if not for wholo ytar 10 11 12 13 14 16 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charlty trustees during the period, If afty, Ifor example, those who rgsigned part way through the financial period) Name Dates a¢t¢d If not for whole year Structure, governance and management Type of governlng documont SCIO Constitubon Trustee rocrultmfrnt and appolntm•nt Trustees are crucial lo the successful running of the charity. We recruit new trustees to ensure our t)ard has the range of skills and experience necessary lo comply our colle¢b've responsibility. Suitsble trustees are Mlentified. interviewed and then approved by the board. Trustees are offered traininthmiliarisab'on to support their operations. Objectives and activities Charltsble purpos The prevents'on or relief of povety and the advancèffnt of education through free budget and debt rronagement advice. Helping clients lo deal practscalty wth financial stresses and to bring about real. r*)sthe and lastsng changes. INe believe that people in financial crisis should be able to access free suppor( adv￿ and education to help them put in a manageable plan lo repay their debts and find hope for the fvlure. To provKle free, non judgem8ntal. confidentsal debt advi￿ by working through a step by step Fwogramme with those seeking to regain Gontrol of their finances. Summary of the maln a¢tivllles in rnlation to these objects

APPENDIX 1 Achievements and performance Summary of the maln achievements of tho charity dtsring the fiftancial ￿rIOd As re￿rted last year. the deasbon was taken in January 2023 that the 23r24 year would be our Lgst year of operation and that we would cease taking on new clients from March 23. 23124 was spent winding down the charity and ensuring that any remaining clients were transitioned to an organisatson that could conts.nue to support them. At the completson of thts perKd the charty remains financialty robust with fijnds available to be passed on lo other organisalions which are engaged in similar activities. The applicatson to dissolve the chanty was approved on 1* June 2024 and has been submitted to OSCR for consideration.

APPENDIX 1 Financial review erlef statement of the charlty's pollcy on TeserY¢s tt is the policy of the Ghanty to fvnd activty from ongoin9 ievanue rather than b accumulate ￿SerVes. The￿ is 8 dekrt for the ye8r of £4,780 12023- £11.706) wth a closing reseive balan￿ as at 31Y. March of £10,88612022 - £15,666). None of the reserves are in re51TiCted fundg The Trn6t￿S intend to distrl)ule the remaining funds, after dissolutson costs to other chantEs with similar purposes. Detalls ol any deflctt Donated facilitim and s•r¥lGe8 Ilf Any) In common wrth many charth"8s. we benefit substantially from the controutson macle by volunte8rs who 9iVo their time and tslenls willingly forthg ￿n0ffi1 of thè activities of thÈ chanty wlhajt which much of the acts'vity would be unablè to continue. No funds are In defv"L other optional information Declaration The twstees deelare Ihat thty have approved the trustees, report above. sign￿ on behalf of the chartyS trustees Signatur¢( Full name( Position (e.g. Chairl Chair Secretary Jc>a D6 2014

APPENDIX2 Ditch Debt with Dignity SC044705 Section C Notes to the Accounts C1 Natur• and purpose of lunds (may bo slatedon analy&s offunds wksh8et5) Typ• of •¢tl¥lty or woJKi•upport•d volgrnfil C2 Grnnts Tot•1 C34 Tru•t•• remuner•tlon d￿r￿j ts wic#J to any tharfy or O)nTwaed 10 Authority undor which pasd C3b Tru•t•• remun•r•tlon- dots111 C4a Tru•ts• •xp•n• oJmk4•ie 4b C4b Tn￿1• ex￿n*￿. detsll• tyJw•ndlng NatUT¢ of rolationshi Natufe of transaction C5 Trans•clloTrJ wlth Irust• nd connected penons OThvD 2024 &Y>￿ts￿raftINr￿s

Ditch Debt wlth Dlgnlty SC044705 Additional analysi$111 no 14 14• k¢ DAt4oLtd 4UO Toi 141 t49 2 Grnrt• ACVO Tatsi TA•2 TOllI ￿P￿•d 38J 017 $72 $T2 knei P•TL•CLry T¢411 2•NU

SC044705 Additional analysis121 To 149 Pfr￿d$ll￿$￿e ol 14B 14• ￿•￿n 72 N•*Jr• and

Ditch Debt wlth Dlgnlty SC044705 Additional analys15 131 GMnLq Ppx•ds Irom saK•dr￿d•m•l Th¥nAf•rntol (frniifvndl ar otfvr

APPENDIX 3 OSCR S(ottth Chaity Regulator Independent examinerfs report on the accounts Report to the Clnty namfr tNsteeslmembern of Ditch Debt wilh D￿nity Reglstered charlty SC044705 number On th¢ accounts ol the charlty for tho périod Pencé start date P4onth PericKI end dale Month D•y D•y Ye•r Ot 123 F11 QQ?4 Set out on pages OSCR Rwts & P￿rts T￿￿[ (rem￿be[l01nLIu￿e ihe pa9e nlTht￿ cl SI￿&ts1 Respectlve The chanty's trustees are responsble for the p￿paratIOn of the accounts in accordance responslbllStles of with the terms of the Chanlie5 and Trustee Investment (Scotlandl 2005 Act and the truste88 and •xamlner Charities Accounts (Scotlandl Regulations 20C6. The charity Irust&s consider that the audit requirement of Regulabon 10111 Id) of the Accounts Regulations does not apply It is frry reswnsibility to examine the accounts as required under seclion 44{11 Icl of the and to slate whether particulai nyatters have com8 to my attenbon. Basis of Indo￿nd0Tht My examination * carri9d out in accordance with Regulation 11 of the Charitiès examinor's statom•nt Accounis Iscouand) Regulations 20C6. An oxaminatson includos a rgvigw of the accounting rgeords kept by thè charity and a companson of the accounts pr868nt•d with those records. It also Indudes consideration of any unusual it8m$ or dis¢lo$urgs in the aeeounts and seeks explanations from Ihe trustees conceming any such mattar8. Tho procedures undertaken do not provide all the evidence that would b8 required in an audil and. consequentty, I do not exwess an audit opinion on thè attcounts Indgpgnd•nt examlnoV8 In the course of my examlnaiion. no matter has come ￿ my attentlon stst•m•nt which gNes me reasonle cause to bel¢ve that in any malerlal respect the requirements to keep &counbng rffords in a(Wrd8n￿ with 8eGb'on 44(1 I (al of the 2005 Act and RegUlat￿n 4 of the 2006 Accounts Reg￿at￿lnS, and to prepare a¢zounts which accord with the accounts'ng record$ and ¢omply Yiith RegUlat￿n 9 of the 2006 Accounts Reg￿at￿•r have not been met. or 2 to whKh. in rny opinw. attention should be dravm in order to enable a proper utrylorstanding of tho accounts tc be reached. Slgned: Date: 3 June 2024 Relovant profosslonal qualtfication{sl or body Irf anv1= Address.. "P￿ase delete the wcts n the txadcets if the¥ do nrrt apply It the wotds aFpY. set crtthc6e maltW5 whK have rlyrfj to your attenticffl on Ihe fr)h￿n9 pap.

PPENDIX 3 Disclosure section Only complete rfthe examiner needs to highlight material problems. Give herg brief details of any items that the examiner wishes to disclose