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 finan￿81 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 the￿fore 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
be￿een
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