REGISTERED CHARITY NUMBER: SC047351 Re rtoftheTr slees and Unaudited Financial Slalements for the Year Ended 31 Janua 2025 for Black Isle Cares Mackay & Co CA 3 Fodderty Way Dingwall Ross-shire IV15 9XB
Black Isle Cares Contents of the Financial Slalements for the Year Ended 31 Janua 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes lo the Financial Statements 7 to 12 Detailed Statement of Financial Activities 13 10 14
Black Isle Cares Re rt of the Trustees for the Year Ended 31 Janua 2025 The trustees present their report wilh the finan81 statements of the charity for the year ended 31 January 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and alms The charities objectives remain as- The relief of those in need by reason of age, ill health, disability. financial hardship or another disadvantage. In order to meel Ihese objectives we provide the following aclivilies: Meals at Home Befriending service Sharing larder Gardening groups Intergenerational awareness sessions (with local school) Intergeneralional activities Page 1
Black Isle Cares ort of the Trustees for the Year Ended 31 Janua 2025 ACHIEVEMENTS AND PERFORMANCE Charllable activities Meals al Home we have an enthusiastic cohort of around 30 volunleefs SUPPOrting some 50 clients with deliveries up to three times a week. Our local food providers, Croflers. No 19, Highland Farm Café, and Harbour Fish and Chips. provided nourishing and nutritious meals. Befriending - this Servi is run in partnership with Highland Hospice Helping Hands. with a team of more that 10 active volunteers supporting 13 clients. We have been developing varied group activities to try to 5UPPOrt those on the waiting list for individual befriending. Our Sharing larder has beèn kept fully stocked throughout the year, with regular use both by those in need and lo redu waste. We also share stock from the larder outside the office in the Leisure Centre and this has been well used. The Community Garden outside the leisure centre is blooming. Volunteers have mainlained the garden, and we are grateful to local businesses for donations. Lovely lo see the garden being so well used by people of all ages. Intergeneralional activities continue with young people from Fortrose Academy participating in aclivilies with our Black Isle Cares clients and with residents al Eilean Dubh Care Home. We were grateful for funding from The Highland Council, NHS Highland and Highland Third Sector Interface Communities Mental Health Fund for their support for our services. We also thank the many individuals and organisalions who gave us donations during the year. These form an important part of our income wilhoul which our services would be much restricted. Our Trustees mel bi-monthly for most of this year and continued their highly valued voluntary drive and initiative into maintaining and developing services. We produced regular newsletters for clients and volunteers. We kept people informed using our Facebook page. We maintained strong partnership links with both public and private sector organisations in our efforts lo ensure the best support of residents in the Black Isle. FINANCIAL REVIEW Reserves policy At the year end the charity reseNes were £13.526. On 6 November 2024 the Charity was notified Ihal it had successfully secured funding totalling £107.660 over 3 years from NHS Highland Third Seclor Funding. This secures the cost of our core activities up lo 31.3.28. Funding from other sources will continue lo be raised for other activities. The Trustees are thefore satisfied that the Charity has, and will have, sufficient reserves. Funds In deficit The deficit of £16.421 recorded for the year is largely attributable to costs and expenditure out of funding received in previous years on restricted funds. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document SCIO Constitution Recruitment and appointment of new trustees Trustees are recruiled as required and appointed at the AGM. and new trustees are inducted and supported by their colleagues and staff. Page 2
Bla Isle Cares rt of the Trustees for the Year Ended 31 Janua 2025 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC047351 Prin¢lpal address Black Isle Leisure Centre Deans Road Fortrose Ross-shire IV10 8TJ Trustees min JLk.Jh' & Lo Ll 3 Fodderty Way Dingwall Ross-shire IV15 9x8 Approved by order of the board of Injslees on behalf by.. and signed on Ils Trustee Page 3
Inde endenl Examiner's Re Ellack Isle Cares rt to the Trustees of Independonl examlner's report to the trustees of Black Isle Cares I report to the charity Iruslees on my examination of the accounts of Black Isle Cares (the Trust) for the year ended 31 January 2025 Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the account5 in accordance with the requirements of the Charities Act 2011 {Ihe ACVI. I report in respect of my examination of the Trust's accounts carried out under S8clion 145 of the Act and in carrying oul my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5Mbl of the Act. Independent examinerfs statèment I have completed my examination. I confirm Ihal no malerial mallers have come to my allenlion in conneclion with the examination giving me cause to believe Ihal in any malenal respect.. accounting records were not kept in respect of the Trusl as quired by Section 130 of the Act; or the accounts do not accord with those records., or the accounts do nol comply with ihe applicable requirements concerning the form and content of accounts set out in ihe Charilies (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in ¢onne¢tlon th the examination lo which allenlion should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. The Institute of Chartered Accountants of Scotland Mackay & Co CA 3 Fodderty Way Dingwall Ross-shire IV15 9XB Date: 22_09-2 Page 4
Black Isle Cares Slalemenl of Financial Activities for the Year Ended 31 Janua 2025 31.1.25 Total funds 31.1.24 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12.455 6,295 18,750 22,660 Other trading activities 16.921 16,921 15,128 Total 29,376 6.295 35.671 37.788 EXPENDITURE ON Raising funds 29.450 21.659 51,109 46,212 Other 982 982 852 Total 30.432 21,659 52.091 47,064 NET INCOMEIIEXPENDITURE) Transfers between funds (1.056) 9,818 (15,364) 19.818} (16.4201 19,276) Net movement In funds 8.762 (25.1821 116.420) {9.2761 RECONCILIATION OF FUNDS Total funds brought forward 161 29,787 29,948 39,224 TOTAL FUNDS CARRIED FORWARD 8,923 4.605 13,528 29.948 The notes fomi part of these financial statements Page 5
Black Isle Cares Balance Sheet 31 Janua 2025 31.1.25 Tolal funds 31.1.24 Total funds Unrestricted Reslricted funds funds Noles CURRENT ASSETS Cash at bank 8,923 4,605 13,528 29.948 NET CURRENT ASSETS 8.923 4.605 13,528 29,948 TOTAL ASSETS LESS CURRENT LIABILITIES 8.923 4,605 13,528 29,948 NET ASSETS 8,923 4,605 13,528 29,948 FUNDS Unreslricled funds Reslricled funds 8.923 4.605 161 29,787 TOTAL FUNDS 13,528 29,948 The financial ststements We approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. ruslee The noles form part of these financial statements Page 6
Black Isle Cares Notes lo the Financial Statements for the Year Ended 31 Janua 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial slalements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) leffeclive 1 January 2019}', Financial Reporting Standard 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Ststemenl of Financial Activities once the charity has enlillemenl to the funds, it is probable thal the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expendilure as soon as there is a legal or constructive obligation commilling the charity lo that expenditure. il is probable that a transfer of economic benefits will be required in selllement 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 Ihe category. Where costs cannot be directly allribuled lo particular headings they have been allocated lo activities on a basis consistent with the use of resources. Taxatlon The charity is exempt from lax on ils charitable activities. Fund accountlng Unreslricled funds can be used in accordance with the charitable objectives at the discretion of the Iruslees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Reslriclions anse when specified by the donor or when funds are raised for particular reslricled purposes. Further explanation of the nature and purpose of each fund is included in the noles lo the financial slalemenls. Page 7 continued...
Black Isle Cares Notes lo the Financial Slalements continued for the Year Ended 31 Janua 2025 OTHER TRADING ACTIVITIES 31.1.25 31.1.24 Meal sales Fundraising event 14.720 2,201 15,128 16,921 15,128 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 January 2025 nor for the year ended 31 January 2024. Trustees, expensès There were no trustees, expenses paid for the year ended 31 January 2025 nor for the year ended 31 January 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricted Restricted funds funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 2.239 20,421 22,660 Other trading activities 1,014 14.114 15,128 Total 3.253 34,535 37,788 EXPENDITURE ON Raising funds 6.166 40.046 46.212 Other 852 852 Total 7,018 40.046 47,064 NET INCOMEI{EXPENDITURE) (3.765) (5,5111 (9,2761 RECONCILIATION OF FUNDS Total funds brought forward 3.926 35,298 39.224 TOTAL FUNDS CARRIED FORWARD 161 29.787 29.948 Page 8 continued...
Black Isle Cares Notes to the Financial Slalements - continued for the Year Ended 31 Janua 2025 MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.1.25 At 1.2.24 Unrestricted funds General fund Meals at Home 161 8,762 (9,818) 8.923 9.818 161 (1.056) 9.818 8,923 Restrlcted funds Meals al Home Caring and Sharing Moving On Care al Home Garden Project Black Isle Connections Befriending MH 9.818 {9.818) 1,181 (4,025) 1999} (1.0951 {968) 19,458) 1,181 4.025 1.570 3,948 968 9,458 571 2,853 29.787 {15,364) (9,818) 4,605 TOTAL FUNDS 29,948 (16.420> 13,528 Nel movement in funds. included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestrlcted funds General fund Meals at Home 14.656 14,720 (5,894} (24.5381 8.762 19,818) 29.376 Restricted funds Caring and Sharing Sustainable Places Moving On Care al Home Garden Project Black Isle Connections Befriending MH (30.432} 11.056) 2,000 1,795 2,500 (819) 11,7951 {6,5251 1999) 11.0951 {9681 (9,458) 1,181 {4,0251 19991 11,095} (9681 (9.458) 6.295 (21.6591 {15,3641 TOTAL FUNDS 35,671 (52,091) (16.420} Page 9 continued...
Black Isle Cares Notes to the Financial Statements - continued for Ihe Year Ended 31 Janua 2025 MOVEMENT IN FUNDS- continued Comparatlves for movement in funds Net movemenl in funds At 31.1.24 At 1.2.23 Unrestricted funds General fund 3.926 {3.765} 161 Restricted funds Meals al Home Moving On Care al Home Garden Projèct Black Isle Connections Befriending MH Inlergenerational THC Larder 19.709 {9.891) 4.025 (1.600) (1.831) (3.779} 9,458 {20) {1,873) 9.818 4,025 1,570 3.948 968 9.458 3.170 5,779 4,747 20 1,873 35,298 (5,511) 29,787 TOTAL FUNDS 39,224 (9,276} 29,948 Comparative nel movement in funds. included in the above are as follows.. Incoming Resources Movement resources expended in funds Unreslricted funds General fund 3,253 (7,018) 13,7651 Restrlcled funds Meals at Home Moving On Care at Home Garden Project Black Isle Connections Befriending MH Inlergenerational THC Larder 16,945 7.500 (26,836) 13,4751 {1,6001 (1,831) 13,869} {5421 120) 11,873) 19.8911 4,025 {1,600} 11,8311 {3,779) 9,458 (201 {1,873) 90 10,000 34.535 (40,0461 15.5111 TOTAL FUNDS 37.788 (47,064) {9,276} Page 10 continued...
Black Isle Cares Notes to the Financial Slatements - continued lor the Year Ended 31 Janua 2025 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Nel movement in funds Transfers beeen funds At 31.1.25 At 1.2.23 Unrestricted funds General fund Meals al Home 3.926 4,997 (9,8181 8,923 9,818 3.926 {4.821 } 9,818 8.923 Restrlcted funds Meals al Home Caring and Sharing Care al Home Garden Project Black Isle Connections Inlergenerational THC Larder 19.709 (9.891) 1.181 {2,599J (2,9261 (4.747) (20) (1,8731 (9,818) 1.181 571 2,853 3.170 5.779 4.747 20 1,873 35,298 (20.875) 19,818> 4,605 TOTAL FUNDS 39,224 {25.696) 13.528 Page11 continued...
Black Isle Cares Notes to the Financial Statements - continued for the Year Ended 31 Janua 2025 MOVEMENT IN FUNDS - contlnued A current year 12 months and prior year 12 months combined nel movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund Meals al Home 17.909 14,720 112.912) (24,538) 4.997 (9,818) 32,629 (37,450) 14,8211 Reslrlcted fund8 Meals al Home Caring and Sharing Sustainable Places Moving On Care al Home Garden Project Black Isle Connections Befriending MH Inlergeneralional THC Larder 16.945 2,000 1,795 10.000 {26,836) (819) 11,795) {10.0001 {2,5991 12,926) 14,837) (10,000} {201 (1.873) (9,891) 1,181 (2,599) 12,9261 14,7471 90 10,000 (201 (1,873) 40,830 (61.705} (20,875) TOTAL FUNDS 73,459 {99,1551 {25.696) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 January 2025. Page 12
Black Isle Cares Detailed Statement of Financial Activities for the Year Ended 31 Janua 2025 31.1.25 31.1.24 INCOME AND ENDOWMENTS Donations andlogacies Donations Grants 12,455 6.295 5.160 17.500 18.750 22.660 Other trading acllvllles Meal sales Fundraising evenl 14.720 2.201 15,128 16,921 15,128 Total Incoming resourc08 35.671 37,788 EXPENDITURE Ralsing donatlons and legacles Wages Insurance Telephone Sundries Office rental Staff travel Project supplies Larder costs Black Isle connections Moving ON Befriending costs Equipment Website costs Printer rental Marketing Inler-generational costs 6.984 629 1.075 968 3,193 625 1,254 1,778 2,519 2,875 4,773 469 534 799 294 105 731 798 907 225 2,105 804 5,098 277 314 1,215 287 176 12.937 28,874 Other tradlng activities Purchases Wages 17,358 20.814 17,338 38.172 17.338 This page does not form part of the statutory financial statements Page 13
Black Isle Cares Delailed Slalement of Financial Activities for the Year Ended 31 Janua 2025 31.1.25 31.1.24 Support Costs Governance costs Accountancy and legal fees 982 852 Total resources expended 52.091 47,064 Not expendlture {16,420) (9.276) This page does not form part of the ststutory financial ststements Page 14