REGISTERED CHARITY NUMBER: SC047543 for
Page Report of the Trustees I to 3 Indepelldent E%amlner's Report S¢at¢ment of Flnan¢lal ActivltA¢s Bal&DC¢ Sheet Notes to the FIDanelal Statements 7 to 11 Detalled Statement of Flnaneial Aetivities 12
The trustees present their report with Ihe fulancial statemenis of the charity for th¢ yr 31 March 2025. The trustees have adopled the provisions of Accounting and Reporting by Charities: Statevnent of Recotnrn¢nded Prartice applicable to charities preparing their accounts in accordanc¢ with th¢ Financial R¢porting Standard applicable in the UK and Repiibli¢ of Jreland (FRS 102) (effective l Januilry 2019), ORTECTtVES AIYD ACTIVITIES Charitable purposes To contribute lo ihe reduction of the supply of controlled subsrances coming in lo Ckkney through the detection d¢t¢et work as provided by a dog handler and trdin¢d drug d¢t¢ction dogs. H¢lping to prevent access to hamitul subslances for th¢ health ben¢fit of the p¢opl¢ of Orkn¢y and the neighbouring local authority areas. To work in partnership with oth¢r agcncics to increase public knowledge and to ¢ducate the community &8 to the extent of drug misuse, its damaging effects on individuals, families. society in general and the economy. ACHtEVEMENT AIYD PF.RFORMANCE Acknl¢vtmeDts To ensure Orkn¢y Drugs Dog continues to meet th¢ aims and objective of the Charlty, its education programme h&s been d¢velop¢d throughout the year to provide irnprovement to the service of the public. Partnership working with OADP and Ihe KGS has allow¢d for the provision of tailored input which addresses the needs of our young people in the coThmunity. 23 educational visits were dertaken throughoiit the year with 832 attendees in to1. The main aim continues to be teaching the dangers of illicit substances, providing ]nforntIOn on hann reduction and signposting to agencies that can offer support to those atlected by substance use. Detection and deterrent WO were also ongoing with regular visits to the Royal Mail and Freight depots as well as points of enty including the aiTPOrt and feny ports. During the period l April 2024 to 31 March 2025. illicit substances with an estimated value of between approximaiely £21,800 for bulk. and £47.800 for high¢st sireet Val were seized. Fage I
ACHIEVEMENT AND PERFORMANCE Fundrnising Activities Funthaising activities continued throupjout the year. with a week in th¢ Blue Door in October (£1,956.59), the Craft Fair in November (£475.10) and the KGS Events Showcase in February organised by board member, £1,010.44). Just prior to the year end, a fund raiser for th¢ purchase of another fully trained drn8 detection dog WÈL5 and by 31 March had raised £485.90 through Just Giving. Attendanc¢s at various events enables Orkney Dnigs Dog to raise awareness of the WOTk of the charity and in particular to spread the message about the dangers of illicit substances, where to go for help in relation to substance user issue4 Ènd how lo relay inf0mtIOn on the illicit use of substances via Crimestoppers and Police Scotland. The Charity continw to receive fijnding through the extfflded conllnissioned services contract with Orkney Drug and Alcohol Partnership, which l]as been most welcome as this fidIng covers a sigDificant proportion of the annual Tlmning costs of the Charity. The Charity tho receives donations from l(Kal organisation5 as well as Ial busirRsses who provide both financial and in-kind support.A very generous donalion was received from a private benefactor during the yeaT whicb added considerabty to fidS.ThIS will help fmance future capital purchases. We are gratefill to Repsol Sinopec for a donation of £1,000. Friends of Stoneworks Orkney for a doftution of £1,000, and to numerous individuals and community groups for their financial support. We are algo gratefid to the following for their ongoing in-kind support: Flett & Carmichael Veterinary Services for ongoing vet care of Zoe and Keegan Highland Industrial Supplie5 for sourciDg providing dog food Scottish Fire & Resc Service frir provision of office accommodation and use of facilities Marwick Ke[e]S and Cattery for continuing to provide complimentary ke111ng dwing periods of annual leave Nortmink Fcrri¢s for continued provision of travel for the dog handl¢r and dogs Foubister & Bain, for financial assislance and annual accounts preparation. The level of local support is very much appreciated) partilarlY in the curreDi financial climate as costs increase and fimdraising becomes more challenging. A special thank8 also goes to Shetland Dogs Against Drngs with whom strong lit9 have now been forg&l. They have provided invaluable advice and support regarding best practi¢e, policies and with additional training. Reserves Policy The reserves will be used in fiiture years to continue funding the services of a drugs dog and handler for Orkney. The funds held currently stand at £177,295. of which £14.056 are Restrided, with a furthff £25.944 deemed as restrict by the Charity to ¢Ver any funding shortfall. £24.948 Utwestricted and £84,000 Designated for projexts. STRUCTURE. GOVERNANCE AIYD MANAGEME]YT Governlng doCunt Th¢ charity is controlled by its gov¢rning documcnl, a deed of trust, and constittrtes an incorpozated charity. Charity constilutloD The Charity is a Scottish Charitablc Incorporat¢d Organisation (SCIO) and was fornled on 29 June 2017. Recruitment and appolntmellt of trust¢e5 The charity's trustees are appointed or reappotnted at the Annual General Meeting for a period of two years. The original SubslberS to the Constitution are deemed to be the original tstee& Page 2
ve REFERENCE AND ADMINISTRATIVE DETAILS R¢gl¥lcred Cbarfty number SC047543 Ind¢ endent Examin¢r Foubister & Lla 4 Broad Street Kiknll KW15 INX Approved by Ord of the board of trustees on 29 October 2025 and signed on its behalf by.. Page 3
I report on the accounts for th¢ year ended 3 1 March 2025 set out on pages five to eleve Respectfve responsibilitics of trustees And exanthier The charitiHs InteeS are responsible for the preparation of the aCco)ts in accordance with the ternls of the Charities and TTUStee Investment (Scotland) Act 2005 and the Charities Accounts (Swtland) Regulations 2006 (as amended). Th¢ ¢lJarity's trustees consider that the audit requtrement of Regulation 10(I)(a) to (c) of the A¢¢ounts Regulations does not appty. It is rny responsibility to examine the accounts as required undu Section 44(IX¢) of the Act and to state whether particular matters have come to my attentio Basls of the findependent emIner'S report My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comFwison of the accounts presented with those cordS. It also includes consideration of any unusual items or disclosure5 in the account4 and seeking explanations from you as tLeeS concerning any such matter5. The prOdre5 undertaken do not provide all the evithnce tbat would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In wnnection with my examinatio no matter bas come to my attention . (l) which gives me reasonable cause to believe thal in any material respecL the requirements to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts wl)ich accord with the accouDting records and to comply with Regulation 8 of the 2006 Accounts Regulations have tt been met. or (2) to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Foubister & Bain 4 Broad Street Kirkwall Orkney KW15 INX 29 October 2025 Page 4
2025 Total nds 2024 Total fidS Unrestricted fimd Restricted Notes INCOME AND ENDOWMENTS FROM Donations and legacies 53,414 485 53,899 3,833 Charitable attivities Drug Redudion Project 34,970 34,970 34,970 Other trading activities Other in¢ome 3,442 1,700 1,249 4.691 1,700 2,126 Tolal 58,556 36,704 95.260 40,929 EXPETYDITURE ON RaisiDg fidS 1,453 1.453 1.668 Cbaritable aetivtties Drug Reduction Projeci {S6) 38,459 38,403 36,644 Totydl 1,397 38,459 39,856 38,312 NET INCOMEIIEXPENDITURE) 57,159 (1,755) 55,41M 2,617 RECONCILIATION OF FUTqDS Toi&l funds brought forward 106.0811 IS11 121391 119274 TOTAL FUNDS CARRIF,D FORWARD 163,239 14,056 177,295 121,891 The notes forni part of these fuJan¢ial statements
2025 Total funds 2024 Total funds Unrestricted Restricted Notes FIXED ASSETS Tangible awts 24346 28,346 CURRENT ASSETS Cash at bank and in hand 134893 14,056 148,949 l21.891 NET CURRENT ASSETS 134893 14,056 148.949 121.891 TOTAL ASSETS LESS CURRENr LIABILITILS 16&239 14,056 177.295 121,891 NET ASSETS 163.239 14,056 177.295 121,891 FUNDS UtWC5trithcd funds Restricted fimds 163,239 14,056 106.080 15.811 TOTAL FUNDS 177.295 121,891 The lancIal ststements were approved by the Board of Trustees and authorised frir issue on 29 October 2025 and were siened on its behalf bv.. The wtes fomi part of these financial statements
esto rend ACCOUNTING POLICIES Ba$ls of preparlng th¢ financial statemtllts The fmancial stat¢m¢nts 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: Stalement of Recommended Practic¢ applicable to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland, and the Charities and Trustee tnvcstmeni (Scotland) Act 2(X)5. The fanCial statements hav¢ been prepared under the historical cost conventio Ineome All income is recognised in the Stalement of Financial Adivities once the charity has entitlemfflt to the funds, il is probable thal the illcome will be reccived and Ihe amount can be measured Teliabty. Expenditure l.iabilities are recognised as expenditure as soon as there is a legal or c()nstructive obligation committing the charity to that expenditure. it is probable that a transfer of ¢conomAC bcn¢fits will b¢ required in settlement and the amount of obligaiion can be measured reliably. Expenditure is accounted for on an accruals basis and has becn classified under headings thai aggregate all cost related to the cat¢gory. Wh¢r¢ costs cannot be directly attributed tt) particular headings th¢y have been allocated to actLVlties on a basis consistent with the use of resources. Tangible fixed asscts Depreciation is provided at the following annual rates in order to wrlte off each asset over its estimated usefvl lifc. Taxatioll The charity is exempt from t&x on its charitable activiiies. Fund ae¢ounting Unrestricted funds can be used in accordance with the charltable objectives at the discretion of the trugtees. Restricted funds can only be used for particular Testricted puT)seS within the objects of the charity. Restrictions arise when specitied by the donor or when ftmds are raised for particular reslTiCted purposes. Furt explanation of the nature aTKI purpoK of each fill is included in th¢ notes to th¢ financial statements. OTHER TRADtNG ACTIVITIES 2025 2024 Fundrnising events 4.691 2,126 Page 7 continue(L..
rkne e Flnanclal Stalem n RSING FUNDS Ratslng donatlons and legaeles 2025 2024 Fund raising costs Support CA)sts 20 275 1.393 1,668 TRUSTEES, REMUNERATION AIYD BENEFs Th¢r¢ w¢rc no trust¢¢s' r¢mun¢ralion or othcr benefits foT the year ended 31 March 2025 nor for tbe year ended 31 March 2024. Trnstees, expenses There were no trustees, expenses paid for the yeaT ended 31 March 2025 nor for the year ended 31)thh 2024. STAFF COSTS The average monthly number of employees during the year was as frillows.. 2025 2024 Operational No employees receiveAI emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCLAL ACTIVITIES Unrcstriclcd Restricted funds Total fimds INCOME AND ENDOWMENTS FROM Donations and legleS 3,833 3,833 Ckaritable aetivities Drug Reduction Project 34,970 34,970 Other trading activities 2,126 2,126 Totxl 5,959 34,970 40,929 Raising funds 1,668 1,668 Charitable 8ctfvitles Drug Reduction Project 36,644 36,644 Total 1,668 36,644 38,312 NET INCOMEI(EXPENDITURE) 4,291 (1,674) 2,617 RECONCILIATION OF FUNDS Total funds brougbt forward 101,789 17,485 119,274 Pag¢ 8 continued...
Dru Notes to the Financial Ststemen conlinu for tbe 'exr ended reh 20 COMPARATIVES FOR THE STATEMEIYT OF FINANC ACTIVITIES- continued Unrestrici Reslrict fund fimds Total funds TOTAL FUNDS CARRIED FORWARD 106,080 IS,811 121.891 TANGIBLE FIXED ASSETS Motor vehicles COST Additions 28J46 NET BOOK VALUE At 31 March 2025 28a46 At 31 March 2024 MOVEMENT IN FUNDS Nel movement in funds At 31.3.25 At 1,4.24 Unrestricted funds General fund 106,080 57,159 163,239 Re%tritted funds Orkney Alcohol & Drugs Parlncrship IS.811 (1,755) 14,056 TOTAL FUNDS 121,891 55,404 177295 NeA movement in funds, included in the above arc a$ follows: Incoming reqources Resources expended Movement in fimds Unre$tricted fvllds Getkeral fund 58.556 (l J97) 57,159 R¢strieted fwnd$ Orkney Alcohol & Drugs Partnership 36,704 (38.459) (1,755) TOTAL FUNDS 95.260 (39056) 55,404 Page 9
MOVEMENT IN FUNDS - continued Comparatives for DK•vement in lknnds Net movement in fimds At 31.3.24 At 1.4.23 Unrtstritted funds ¢n¢ral fill)d 101.789 4,291 106,080 Rtstrieted funds Orkney Alcohol & Dnigs Partnership 17,485 (1,674) 15,811 119,274 2,617 121,891 Comparative net movement in fund4 in the above 8re as follows: Incoming Resource5 expended Movement in fimds unrtrIcted funds General fimd 5.959 (1.668) 4291 Restrkted thnds Orkney Alcohol & Dn¥ Partnership 34.970 (36,644) (1,674) TOTAL FUNDS 40,929 (38,312) 2,617 A current year 12 months and prior year 12 months combined w)sition is as follows: Net movement in funds At 31.3.25 At 1.4.23 Unrestricted funds General fimd 101.789 61,450 E63,239 Restrlcted funds ort(ney Alcohol & Drugs PartDer5bip 17.485 (3.429) 14.056 TOTAL FUNDS 119.274 58,021 177295 Page 10 continued...
rknev Dru sc Notes tTr th In2nelal S eare nly- 31 2U2 MOVEMEiYr tN FUNDS - eontinued A CUTrent year 12 months and prior year 12 months combitKd net movem¢nt in fills, in¢luded in the above are &8 follows: Incoming resources Resources expended Movement ill fimds Unrestrlcled funds General fund 64,515 (3.065) 61,450 Re$lrkt¢d funds Orkney AILohol & Drugs Parttier5hip 71.674 (75,103) (3.429) TOTAL FUNDS 136,189 (78,168) 58,021 REI LATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Pagell
2025 2024 INCOME AND FNDOWMEiYrs Donallons and legacies Donations 53,899 3,833 Olher tradlng a¢tlYities Funthaising ¢v¢nts 4,691 2,126 Charitable activities 34,970 34,970 Other income Gain on sale of tsngible fixed assets 1.7QO Tolal Sneoming resourees 95360 40,929 EXPENDrruRE Raillg donations and legacies Fund raising costs 20 275 Charitable aclivitie5 Handler Costs TraveAling Motor expenses 31,905 1,704 4,794 30,929 1.327 4,388 3&403 36.644 Support costs Management Insurance Telephone IT costs, posts & stationery Advertising & promotion 613 117 673 566 108 689 30 1,433 1.393 Totsl resources expended 39.856 38,312 Net Income SS,404 2,617 This page does not fomi part of the statutory fn¢la1 statements Page 12