**REGISTERED CHARITY NUMBER: SC044751** **Report of the Trustees and Financial Statements for the Year Ended 31 March 2025** **for** **Self Directed Support Forum East Renfrewshire** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB **Self Directed Support Forum East Renfrewshire** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|6| |**Independent Examiner's Report**||7|| |**Statement of Financial Activities**||8|| |**Balance Sheet**||9|| |**Notes to the Financial Statements**|10|to|17| **Self Directed Support Forum East Renfrewshire** ## **Reference and Administrative Details for the Year Ended 31 March 2025** ## **TRUSTEES** ## **PRINCIPAL ADDRESS** ## **REGISTERED CHARITY NUMBER** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB SC044751 ## **INDEPENDENT EXAMINER** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB ## **BANKERS** Co-operative Bank PO Box 250, Delf House Skelmersdale WN8 6WT Page 1 Self Directed Support Forum East Renfrewshire eport of the Tn￿teeS for the Year Ended 31 March 2025 The trustees present their report with the financial statemerrts of the chanty for the year ended 31 March 2025. The trustees have adoptsd the provisions of Accounting and Reports'ng by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wtlh the Financial Reporting StarKlard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVrnES Objectlves and alms The primary purF*)ses of the tharity are: - The advancement of education - The advancement of cit¥zenship or communty devel¢Jpment - The rellef of Ihose In need by reason of age.111 health. dlsablllty. finandal hardshlp or other dlsadvantsge The purpose of the Self-Directed Supwrt Forum East Renfrewshire is to provide indeperKlent SUPPOrt and adwce to anyone o is thinking about directing their own social care package. or Ihat of someone they care for. The organisation was fomed in 2011 by a small colledive of Servi￿ users and ￿rers. arKI with funding from the Scottish Govemment. has grown into an independent and inforned organisation for others to tum to for advice. to share eXperien￿S and to feel supported around all aspects of Self-Directed supp￿ (SDS). ACHIEVEMENT AND PERFORMANCE Introduction This reFQrt covers the perk)d March 2024 10 2025 . The AGM was kte last year due to trustee avaIlatr￿1ty. In August 2024 we los had been ill for time bul managing well. She gave up the post of chair in 2024 but continued as minute secretary. She dedicated several years volunteering kn the fC￿rn aThJ is sadty missed. Next year we wlll brlng the date forward to alkJn wlth the financkql year. tt has been a dkgllenglrKJ time for people In East Renfrewshire who are tying to access supwl. Over the reporting period the cost of livirrfJ crists has continued arKJ the Heath and Soaal Care Partnership in East Renfrewshire are managing budget savings arKI inueased demand for the se￿iCe in many areas. The demaTrJ for support from the Forum has remained histh as t￿dget restrictic￿S Krpact irKINKluals and their families. This kept the Forum's team particularty busy. and wtth the resources we have available we have provided a valuable Servi￿ to East Renfrewshlre citEens, this has been ewdent in the feedback we received thr(MJgh(Krt the year. Pathershlp wort(Ing wlth other third sector services wi the area remains strong. Membership Membership of Ihe Forum srls at approximatety 780. Tr membership is currenty being reviewed to ensure people want to remain active members arKI to update th￿r contact detals. Several members have reconnected at this time when supp)rt is difficurt to find and information aTrJ advice is needed. stafflng During this time. there have been several staffing changes. The organisats'on now operates ￿￿th a core team of four part-time staff members. In June 2024. ￿ was apwnted to the vacant Infomation and Develo ment Worker post. That same month, ￿ the manager resigned to retum to full time education and was prorrK)ted to the role. This intemal promotion created a subsequent vacancy. which was filled by inAu ust 2024. In January 2025. the team was further strengthened wtth Ihe recruitrnent of thr* seSS￿￿al staff.. and . These Se￿Onal p05ttions are offered on zer¢>hour Contracts, providing addrtional SUPFM)rt on an as-needed asis. P4e2 Self Dlrect•d Support Forum East Renfrowshlre Report of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENT AND PERFORMANCE Charltable Actlvltles The stsff have worked through the agreed ￿K￿knes set ￿Jt at ts beginning of the year with many of the tssks being Jmpleted suctessfully. The w￿n below represents urKlertaken over the year. Area Activity rimescaie Trainingand development - WorkineTogether for Change Mental Health First Aid Peison Centred Planning Identify training opportunities for Board includingconferences Oct-march Nov-jan Nov Cthgoing Communication and marketing Website relaunch Update ot leaflets Social Media Information sessions Case studies Marketing Roadshow Feb 2025 OctlNov Ongoing Ongoing JanlFeb March Funding Community Mental Health and Wellbeiw application (submitted) Nov2024 Alliance Seif-management Fund application (submitted) Dec 2024 Partnership working Peer support sessions Board Coffee Morning BigLunch Big Night In Transition Event Charging Policy Sessions and supwrt Monthly- Ongoing Monthly -ongoing December 2024 December 2024 October 2024 Ongoing Perfonnance monitoring Citizen & Membership feedback Scheduled consultation OSCRsubmission OnEoTng Similar to previous years East Renfrewshire Health arKI knial Car8 Partnership have had a Challe￿Ir￿j ffinancial year, and this has had a knockaon effe(1 on the Health and SoL?al Care Partnerships budget. In an attempt to manage their sp8nding. they have been reviewing exisling SDS packages and tightening the eligibilty criteria for access to SDS. This has been stressful for some existing users of SDS and people tying to access the fvnd for the first tiffE. The Forum stsff have vKKked in partnership with the Health and So(aal Care Partnwship to pwle affected. Board Membershl In June 2024. joined ts Board of trustees and in August 2024 our lony￿ Chairperson ￿sadlY passed away. Wé curi8rbdy have 8 board members and would like to increase this to 13 by attracting péople with lived experience of using SDS. a k)ng term condition or disabilty or unpaid carer. It V￿uld te desirable rf the person Irved in East Renfrewshire, but not essential. We are lo)king fcf Peo￿ wtK) ￿ld ￿IbUte to the tKiard across all areas such as business supporL cwimunication and marketir#J, fuThJin9 strategy. Page 3 **Self Directed Support Forum East Renfrewshire** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **ACHIEVEMENT AND PERFORMANCE** ## **People using the service** The referral rate from HSCP and citizens directly contacting us regarding option choice and set up of their SDS support package has been lower than previous years. In 2023/24 we worked with 120 clients on a one to one basis for in-depth support, in 2024/25 this figure fell to 102. The reason for this is unclear but possible reasons are: - More public awareness on how to use funding - Staff team is smaller - Social workers unaware of the Forum services - Reduced use of SDS due to budget restrictions On a more positive note our overall client reach figures were up substantially last year as people engaged in group activities and information sessions. We will continue to monitor the situation and collect data on where referrals are coming from and areas where referral rates have reduced to establish a clearer picture of changing patterns as we move forward. On the other hand, previous users of the Forum are coming back for advice and support. ## **Brokerage Service** The Brokerage Service continues to be a valuable service to users of SDS and to support the vulnerable recipients of SDS and unpaid carers.The average number of users across the year was 30. ## **Peer Support Service** Peer Support Service has continued at the Redhurst Hotel on a monthly basis, supported by Board members and more recently staff. This is a fitting tribute to our previous Chairperson who we lost through ill health in August 2024. was a consistent supporter of this service, and we are pleased to have sustained the peer support group. We hope to set up another group in a different part of East Renfrewshire in the future. ## **Funding** At the last AGM, we reported we'd been awarded a grant from SiRD which provided funding of approximately £120,000 per annum which allows us to employ 4 staff including the manager on part-time contracts across the 3 years of the grant award until May 2027. Our budget is extremely tight and there is restricted scope for the day-to-day expenses such as room booking, hospitality, publicity material etc. Occasionally unexpected bills will arise from IT issues, compliance with tax regulations or hardware replacements. These expenses have made a further dent in our reserves. We continue to apply for funding when opportunities arise. ## **Future Priorities** Since March 2025 the resource pressures in the area have heightened, with some third sector providers funding being withdrawn. Neighbourhood Networks, an organisation we frequently signposted to lost HSCP in 2024, however after a judicial review this funding was reinstated in 2025. Much needed befriending services have been cut and other agencies have lost valuable aspects of their services. The staff group has remained stable throughout this year, this includes Veronica as the manager and the three information development workers, . This consistency has given the staff the opportunity to focus on the priorities agreed by the Board. Apart from , the manager, who has worked with us for several years, the staff group have all joined the Forum recently and training has been a priority. Both inhouse and external opportunities have been arranged to support staff. We have also engaged 3 sessional staff for a few hours a week over the last few months to support administrative and marketing tasks. If budget is available, we hope to engage them again in the near future. Page 4 Self Directed Support Forum East Renfrewshire Report of the Trustees for the Year Ended 31 March 2025 ## ACHIEVEMENT AND PERFORMANCE Next year our priorities will be similar to last year to sustain the Forums key objective to provide independent information and advice to those accessing SDS. We expect to hear in early 2026 the strategic direction for SiRD and how Scottish Government wish to support independent support organisations such as our own and what the funding landscape might look like in the future. Two recent funding applications have been successful, one with the Hugh Fraser Trust and the other the Community mental health fund which will support people who are not eligible for SDS (based on the HSCP eligibility criteria) but are in need of support. We hope to get this support up and running in the next few months. Funding remains a future priority, recent expenses have made a further dent in our reserves. In December 2024 we estimated that we had a slight underspend due to vacancies in the previous year. As a result, we employed sessional staff to support administrative tasks and social media content to publicise the service. This estimate proved to be incorrect, and this has put a further dent in our core funds. As a result, the Board have set up a funding group to accelerate the number of funding applications we submit with the objective of strengthening our core funding/reserves and additional funding for support activities. Overall, it has been a busy and productive year, thank you to the staff for their dedication and hard work in challenging times. ## FINANCIAL REVIEW ## Financial position During the year ended 31 March 2025, the charity had total income of £109,296 (2024: £171,811) and expenditure of £134,013 (2024: £157,470) resulting in a net deficit of £24,717 (2024: surplus of £14,341). The charity’s total reserves at 31 March 2025 were £14,087 (2024: £38,804) with all of these being unrestricted general reserves (2024: £17,906) and no restricted reserves (2024: £20,898). ## Reserves policy It is the policy of the Charity to maintain unrestricted funds, which are free reserves of the Charity as follows: - At a level equivalent to three months expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the organisation's current activities while consideration is given to ways in which additional funds may be raised. - The trustees deem it prudent to hold a further £30,000 in reserves to cover the expansion and development of current services. Based on the year ended 31 March 2025, ordinary expenditure for 3 months amounts to £33,503. The total reserves policy aim is therefore to hold £63,503 in reserves. At 31 March 2025, the charity held unrestricted free reserves of £14,087. The trustees are aware this policy is not being met and will work to increase the unrestricted funds of the charity. ## Going concern Based on the budget for the next 12 months and following a range of cost reduction resources, the trustees are confident that the organisation remains a going concern. ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing document Self Directed Support Forum East Renfrewshire is a Scottish Charitable Incorporated Organisation that is governed by it's Constitution and was granted charitable status on the 19th March 2014. The charity is registered in Scotland with the office of the Scottish Charity Regulator (OSCR), with charity number SC044751. ## Organisational structure The structure of the SCIO comprises: Members who have the right to attend the AGM (and any Members’ Meeting) and have important powers under this Constitution and the Charities Act, particularly in electing people to serve as Trustees and taking decisions in relation to any changes to this Constitution; and Trustees who hold regular meetings between each AGM, set the strategy and policy of the SCIO, generally control and supervise the activities of the SCIO and, in particular, are responsible for monitoring its financial position and, where there are no employees or managers appointed, are responsible also for the day-to-day management of the SCIO. Page 5 ' Self Dirèctad Support Forurn Ea RgnfrBwshire Report of the Trustees 'for tho Year Endad 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMEKr Trustee Recrultmont and Appointsnent Ihe c..2rity is m2n8gÈd on A day to day basis.by it's trustees who are volunteers. Menlbeffhlp is open b any pcrson wh wisles to berx)me a membar, they Inust 81gn, gjnd Indg&. wilh th?. ￿mpt￿y. ¥ witt8n application for inemb8rsliip aloiig wilTri <1 remittan￿ to meet the annual m¢mlxr6hip subsctiption (If any)", and for a Group Mp.mhp.r, thAt,appllft)tlon must bc sionÉd by an appmpri8taly AiJthc)ri*d offi￿r of that body who will remain as the repwentabve of that Group Memw until suL* time as the Group Member in￿r￿S the Boarc Othe￿Ise. K&y mAnagemerrt rp.muneratlon Tlie key mAnAg?.mp.nt p6r*tsnn•l of th8 c]iarity is th'8 manag8r. ToL81amF￿y0r (yJst¥ for this post in the year were £37.e03 (2024: £37,894). a2 Approved by order of th8 bo8rd af on .............. . and sign&d on rts t¢ha￿h￿. Page 6 Independent Examinerfs Report to thé TNstees of Self Dlreeted Support Forum East Rèrttrewshir I r8pKKt on the a(￿c￿nts for thè yèar ended 31 Marth 2025 sot out on pogcs clght tc mnt88n. Respective responsibilities of trustees and exarniner The th.arvs trustees are reswnsible for the preparalion of the 8cxx)unts in accordance Ihe terns of the Chartties and Tru8188 Investrn2nt {Scot18nd) Attt 2005 and the Chartles Acc()urtts (Scodand) Regulations 2006 (a8 dmended). The cliaws trusiees. (rjr￿lder th8t the Audtt requirement of Regulatlm 1U{1){a) to Icl of the Attounts Regulatitsns does r)ot apply. tt Is my responsiblty to axaming the acfxunts as reqLJired und8r Section 44(11(G) of th8 Act ané to Stats Iknether particular matters hav8 cx)m8 tc) rny 2tlem:.ion. Basls Qf the Independent examlnefs report My examination was carrled out In accord8nce k4Ath Reguiatk)n 11 of the Charibes Accounts {Scotland) Regulallons 2006. An axamin8tion incliid88 a r6View of the accounttng reccrds kept by the.tharlty arid a Wlilpiirtson of the a￿￿nts pr&qentod wltr..th9so rocords. It also ine,IiJdès ￿nSide..atIOI) uf ellly unusual homs or dlsclogure$ In the accounts, and s8eking 8xplan8tions from you as trustses Con￿mIng any sijph matt.ers. The procwJur¥s undertaken do not pro￿de all the ￿dènce that would be reqiJir6d in an aud(( and ¢onswuenty I do not express an audtt opinion on the view giv8n by th8 aLUUTrt8" Independent exarnlner's statoment In C£Jnnection wlth my examlnaJon, no matter has come to my all¥MtiC￿ . (11 whlch gtV&8 me. reasonabla cause (o boliwé) that. In any matertal respect. tyle rèquirem$nts to keep acxaiIr.tino r￿￿r￿S.1n a￿ordanCe vAth Sectlon 441IXa) of the 2005 Act and Regulallon 4 af the 2006 Accounts Rpgiilat.lons,' 8nd to prepare accounts whlch accord ￿t￿ LFic eceountlng rncords and tu (x)mply Reguladon 8 of th8 2006 A¢r￿Unts RegulAtlnn8 h8V8 not b88n mrt or 12) to vthlch, In my oplnlon, attentlon should ba (Ir8wn In orti8r lo enable a proper undcrst8idlng ef the arxounts to b8 18ach￿. Fellow uf Ili¥ Ab¥Q)tyidtioii of Chartered thrtlficd Accountants Bre.tt Nlc,holls A330cl8tes Hèriert House 24 He￿ert Street Glasgow G20 6NB Pao8 7 **Self Directed Support Forum East Renfrewshire** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
103,196
1,100
Other income
3
5,000
-
**Total**
108,196
1,100
**EXPENDITURE ON**
**Charitable activities**
4
Core Activities
112,015
21,998
**NET INCOME/(EXPENDITURE)**
(3,819)
(20,898)
**RECONCILIATION OF FUNDS**
Total funds brought forward
17,906
20,898
**TOTAL FUNDS CARRIED FORWARD**
14,087
-|**2025**
**Total**
**funds**
**as**
**£**
104,296
5,000
109,296
134,013
(24,717)
38,804
14,087|**2024**
**Total**
**funds**
**restated**
**£**
166,811
5,000| |---|---|---| |||171,811| |||157,470| |||14,341
24,463| |||38,804| ## **CONTINUING OPERATIONS** This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in Note 9. The notes on pages 10-17 form part of these financial statements Page 8 Self Directed Support ForLmi East Ronfrawshire Balance Sheet 31 March 2025 2025 2024 as restated . Notes FIXED ASSErs "I.a￿j1￿1o assats. 3,980 CuRRE￿ll ASSETS Debtors Cash at bank 12 2.918 262.019 4.481 258,912 264.937 2U. GREDrroRS Amounts falliiiy duè Nvithin one yeBr (254.8101 (224.589) NET CURRENT AS8ETS 10.127 38.804 TOTAL ASSETS LESS CURRENT LIABILrriES 14.087 . 38.804 NET Assgrs ' 14,087 38,8 FUNDS Unr8St.icted funds,. General fvjnd ScotL'£ih Guvèmment FLxod Assets 15 10.127 13,811 4,095 3.960 14,087 17,906 R8thct8d fund$ 20,898 TOTAL FUNDS 14,087 38,804 The fln8nci81 &kLaments were approved by the eoarrl of Trusl8fi8 8Jnd ALrth0ri8ad for issue on The notes on pag&% 10-17 form part of these financlal state¢nents Page 9 **Self Directed Support Forum East Renfrewshire** **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** Self Directed Support Forum East Renfrewshire (SCIO) ("the charity") is a Scottish Charitable Incorporated Organisation and governed by its constitution. It was registered as a charity in Scotland (registered number SC044751) on the 19th March 2014. Its registered address is Herbert House, 24 Herbert Street, Glasgow, G20 6NB. ## **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 Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005; - Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006; - the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS - 102"), to the extent that it applies to small entities and public benefit entities; - '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, published in October 2019 (FRS 102)' ("the Charities SORP"); - UK Generally Accepted Accounting Practice; and - the historical cost convention. During the year the Trustees elected to prepare fully accrued accounts, having previously prepared them on receipts and payments basis. The prior year figures have been restated to reflect this change and more information is provided in Note 10. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash at bank and in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Financial instruments** The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## **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. Page 10 continued... **Self Directed Support Forum East Renfrewshire** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES - continued** ## **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. Computer Equipment - 25% on cost All assets costing more than £500 are capitalised and valued at historic cost. ## **Taxation** Self Directed Support Forum East Renfrewshire (SCIO) is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only. ## **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 specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **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. ## **2. DONATIONS AND LEGACIES** |**DONATIONS AND LEGACIES**||| |---|---|---| ||**2025**|**2024**| |||**as restated**| ||**£**|**£**| |Grants|104,296|166,811| |Grants received, included in the above, are as follows:||| ||**2025**|**2024**| |||**as restated**| ||**£**|**£**| |Scottish Government|103,196|143,210| |Voluntary Action East Renfrewshire|500|17,801| |The Big Lunch|600|5,800| ||104,296|166,811| Page 11 continued... **Self Directed Support Forum East Renfrewshire** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **3. OTHER INCOME** |**2025**
**a**
**£**
Employment Allowance
5,000
**4.**
**CHARITABLE ACTIVITIES COSTS**
**Direct**
**Support**
**Costs (see**
**costs (see**
**note 5)**
**note 6)**
**£**
**£**
Core Activities
130,843
3,170
**5.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2025**
**a**
**£**
Staff costs
100,062
Memberships and Accreditation'
504
Staff Training and Recruitment
4,095
Subscriptions
1,003
Insurance
1,929
Printing and Stationery
187
Telephone and Internet Costs
2,132
Computer and IT Support
9,205
Heating and Light Costs
-
The Big Lunch
1,873
Room Hire
2,873
Staff Travel and Expenses
1,075
Professional Fees
153
Cleaning and Office Costs
-
Miscellaneous Expenses
-
Accountancy Support
5,172
Depreciation
264
Advertising and Publicity
316
130,843|**2024**
**s restated**
**£**
5,000
**Totals**
**£**
134,013
**2024**
**s restated**
**£**
110,606
646
2,700
1,947
316
571
3,851
5,447
2,720
4,675
126
1,424
5,236
428
128
3,906
-
-
144,727| |---|---| Page 12 continued... **Self Directed Support Forum East Renfrewshire** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **6. SUPPORT COSTS** |Independent Examination Fee
Bank charges
Payroll Fees
Redundancy Payments|**2025**
**£**
1,470
1,154
546
-
3,170|**2024**
**£**
870
143
867
10,863| |---|---|---| |||12,743| ## **7. 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. ## **8. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Office and Project Staff
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**funds**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
143,210
Other income
5,000
**Total**
148,210
**EXPENDITURE ON**
**Charitable activities**
Core Activities
144,082||**2025**
**a**
**£**
88,703
6,964
4,395
100,062
**2025**
**a**
4
**Restricted**
**funds**
**a**
**£**
23,601
-
23,601
13,388|**s**|**2024**
**restated**
**£**
99,284
8,072
3,250
110,606
**2024**
**restated**
4
**Total**
**funds**
**restated**
**£**
166,811
5,000| |---|---|---|---|---| |||||| ||||**s**
**s**|| |||||171,811| |||||157,470| ## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** Page 13 continued... Self Directed Support Forum East Renfrewshire Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ## 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued|| |---|---| |Unrestricted
Restricted
funds
funds
as
£
£
NET INCOME
4,128
10,213
Transfers between funds
(437)
437
Net movement in funds
3,691
10,650
RECONCILIATION OF FUNDS
Total funds brought forward
14,215
10,248
TOTAL FUNDS CARRIED FORWARD
17,906
20,898|Total
funds
restated
£
14,341
-| ||14,341
24,463| ||38,804| ## 10. PRIOR YEAR ADJUSTMENT In the 2025 year the Trustees elected to change the basis of preparation of the accounts from receipts and payments to fully accrued. This resulted in a restatement of the prior year accounts to incorporate trade creditor and accrued expenses balances. The restatement also incorporated the brokerage account balance of £221,889 to both the current assets and liabilities. This balance represents funds held on behalf of service users. The overall effect of this restatement was to increase current liabilities by £1,118, resulting in a decrease in unrestricted funds of £1,118. ## 11. TANGIBLE FIXED ASSETS |COST
Additions
DEPRECIATION
Charge for year
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Payroll Account
Prepayments|Computer
equipment
£
4,224
264
3,960
-
2025
2024
as restated
£
£
1,329
2,899
1,589
1,582
2,918
4,481| |---|---| ## 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Page 14 continued... Self Directed Support Forum East Renfrewshire Notes to the Financial Statements - continued for the Year Ended 31 March 2025 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |Trade creditors
Brokerage Account
Accrued Expenses
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
3,960
-
Current assets
264,937
-
Current liabilities
(254,810)
-
14,087
-|2025
2024
as restated
£
£
1,925
1,510
250,272
221,889
2,613
1,190
254,810
224,589
2025
2024
as restated
Total
Total
funds
funds
£
£
3,960
-
264,937
263,393
(254,810)
(224,589)
14,087
38,804| |---|---| 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Comparatives for analysis of net assets between funds ||||2024|2023
Total
funds
£
-
24,463
-
24,463| |---|---|---|---|---| |Unrestricted
Restricted|||Total|| ||funds|funds|funds|| ||£|£|£|| |Fixed assets|-|-|-|| |Current assets|20,606|20,898|263,393|| |Current liabilities|(2,700)|-|(224,589)|| |||||| ||17,906|20,898|38,804|| |||||| |MOVEMENT IN FUNDS
Unrestricted funds
General fund
Scottish Government
Fixed Assets
Restricted funds
Voluntary Action East Renfrewshire
The Big Lunch
Warm Spaces
TOTAL FUNDS|At 1/4/24
£
13,811
4,095
-
17,906
17,801
2,985
112
20,898
38,804|Net
movement
in funds
£
(3,684)
129
(264)
(3,819)
(17,801)
(2,985)
(112)
(20,898)
(24,717)|Transfers
between
funds
£
-
(4,224)
4,224
-
-
-
-
-
-|At
31/3/25
£
10,127
-
3,960
14,087
-
-
-
-
14,087| ## 15. MOVEMENT IN FUNDS Page 15 continued... **Self Directed Support Forum East Renfrewshire** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **15. 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|5,000|(8,684)|(3,684)| |Scottish Government|103,196|(103,067)|129| |Fixed Assets|-|(264)|(264)| ||108,196|(112,015)|(3,819)| |**Restricted funds**|||| |Voluntary Action East Renfrewshire|-|(17,801)|(17,801)| |The Big Lunch|1,100|(4,085)|(2,985)| |Warm Spaces|-|(112)|(112)| ||1,100|(21,998)|(20,898)| |**TOTAL FUNDS**|109,296|(134,013)|(24,717)| ## **Comparatives for movement in funds** |||**Net**|**Transfers**|| |---|---|---|---|---| |||**movement**|**between**|**At**| ||**At 1/4/23**|**in funds**|**funds**|**31/3/24**| ||**£**|**£**|**£**|**£**| |**Unrestricted funds**||||| |General fund|14,215|33|(437)|13,811| |Scottish Government|-|4,095|-|4,095| ||14,215|4,128|(437)|17,906| |**Restricted funds**||||| |Voluntary Action East Renfrewshire|8,713|9,088|-|17,801| |The Big Lunch|1,423|1,125|437|2,985| |Warm Spaces|112|-|-|112| ||10,248|10,213|437|20,898| |**TOTAL FUNDS**|24,463|14,341|-|38,804| Page 16 continued... **Self Directed Support Forum East Renfrewshire** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **15. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Scottish Government
**Restricted funds**
Voluntary Action East Renfrewshire
The Big Lunch
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
5,000
(4,967)
33
143,210
(139,115)
4,095
148,210
(144,082)
4,128
17,801
(8,713)
9,088
5,800
(4,675)
1,125
23,601
(13,388)
10,213
171,811
(157,470)
14,341| |---|---| ## **16. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **17. PURPOSES OF FUNDS** ## Unrestricted Funds General Fund - The unrestricted, 'free reserves' of the charity. Scottish Government - Core Funding to provide a service to assist individuals with sourcing social care to meet their individual needs. ## Restricted Funds Voluntary Action East Renfrewshire - Funding towards the Finance and Admin salary costs. The Big Lunch - Funding towards two support events held within the year. Warm Spaces - Funding towards re-entering certain aspects of care. Page 17