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•¢•lk*a 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 payn*rt$
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
EAF*nU*
TL*alcuThent
od
T¢t4iièsiper
13.466
27,3)
111.7
Tlilil
85 (Mh•r••••t•
To
11,M8
B4 LWqtI*
T*1
C•t2h
T¢ts
Pr**
•)pmv*l

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 advancèff*nt 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 Cl*nty 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 Rw*ts & 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$urgs in the
aeeounts and seeks explanations from Ihe trustees conceming any such mattar8. Tho
procedures undertaken do not provide all the evidence that would b8 required in an audil
and. consequentty, I do not exwess an audit opinion on thè attcounts
Indgpgnd•nt examlnoV8 In the course of my examlnaiion. no matter has come ￿ my attentlon
stst•m•nt
which gNes me reason*le cause to bel¢ve that in any malerlal respect the
requirements
to keep &counbng rffords in a(Wrd8n￿ with 8eGb'on 44(1 I (al of the 2005 Act and
RegUlat￿n 4 of the 2006 Accounts Reg￿at￿lnS, and
to prepare a¢zounts which accord with the accounts'ng record$ 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 wc*ts n the txadcets if the¥ do nrrt apply It the wotds aFpY. set crt*thc6e 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