2025-03-31-accounts

Charity registration number SC048607 (Scotland)

KIRRIE CONNECTIONS

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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KIRRIE CONNECTIONS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

At Kirrie Connections our mission is to enhance the quality of life for individuals affected by dementia and their families and care partners through providing evidence based local support that puts the focus on living well with dementia ~~.~~ We aim to ensure that everyone living with dementia in our locality is offered high quality support that enhances social connectedness, promotes wellbeing and where everyone is treated with respect and dignity ~~.~~ We promote emotional connections and encourage peer support that can alleviate isolation and improve wellbeing and encourage connections with the wider community to achieve better understanding and combat stigma ~~.~~

Kirrie Connections' main focus of work is the “Meeting Centre” model. Meeting Centres provide community ~~-~~ based social, emotional, and practical support for people living with dementia and their families and care partners, which helps them to adjust to the changes dementia brings ~~.~~ The Charity is the first in Scotland to operate a Meeting Centre and Kirrie Connections work closely with our academic partners, the Association of Dementia Studies at The University of Worcester to evidence and evaluate our work, underpinning its evidence base ~~.~~

Kirrie Connections made one off grants in the year to organisations aligned with its charitable objectives. Grants were awarded to other Meeting Centers that support individuals and families affected by dementia, thereby contributing to the charity’s aims and objectives ~~.~~

Kirrie Connections have a wonderful support team of around 20 volunteers ~~.~~ Our Board of Directors who provide strategic leadership and governance and our Meeting Centre volunteers who support the running of the sessions ~~-~~ helping with lunch, providing companionship, sharing stories and encouraging and promoting engagement for all of the members ~~.~~ The volunteers are an essential part of what we do, bringing so much added value and their commitment ensures we provide person centred support for everyone who attends ~~.~~

Achievements and performance

Since the purchase of a new building in January 2021, demand has consistently increased and Kirrie Connections has embarked on a transformative expansion to its existing premises, due to complete June 2025. Operating Monday to Friday from 9 ~~-5~~ , we host a variety of peer support sessions and a diverse programme of creative and physical activities. Importantly, the building has also become a valuable resource for the wider community, being utilised by several other community organisations in Kirriemuir. Our new Community Annexe will allow us to build on our existing success and ensure that we can meet the needs of everyone affected by dementia in our Community. The additional space will facilitate the implementation of more tailored activities, personalised support, and opportunities for social engagement and be available to the wider Community as a valuable resource for everyone. The work of the Charity has been recognised at a national level, and with the new umbrella organisation Meeting Centres Scotland working alongside the Scottish Government's Dementia Policy Unit on the design and implementation of the new National Dementia Strategy, Kirrie Connections will continue to facilitate the development of the model across Scotland as the national demonstrator site.

Our new Community Annexe will allow us to build on our existing success and ensure that we can meet the needs of everyone affected by dementia in our Community. The additional space will facilitate the implementation of more tailored activities, personalised support, and opportunities for social engagement and be available to the wider Community as a valuable resource for everyone.

Financial review

At the year end there was a surplus of £582,629 compared to a £155,168 surplus in 2024. Total reserves at the year end was £1 ,042,912 of which £266,188 are unrestricted.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

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KIRRIE CONNECTIONS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s 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 charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Kirrie Connections are supported by Angus Health and Social Care Partnership each year. We have also secured funding from the National Lottery Community Fund in 2025 for 5 years and receive regular donations as well as sourcing grants from available funders that meet our project aims. We also generate revenue from our members fees each year and these are reviewed annually .

Plans for future periods

The Charity has almost completed a new capital project and is set to open a new Community Annexe in June this year, including the development of outside space, perfectly designed with the needs of people living with dementia at the heart of the design. This will alleviate the capacity pressures that may have meant introducing waiting lists for our service and will ensure we can continue to provide expert support to everyone affected by dementia in the Community and surrounding areas, Our new Community Annexe will also be available for use by the wider Community, helping to generate a new income stream.

The Charity's targets for the next year are:

1. — By 2026 we will have supported 90 people living with dementia and 60 family carers directly through Kirrie Connections.

2. . By 2026 we will have generated regular income from the rental of our new Community Annexe.

3. — By 2026 we will have developed income generation streams which will cover, at a minimum, 33% of our running costs.

We have a high level of confidence in our goals and their achievability. Our board will review progress towards these goals on a quarterly basis.

Structure, governance and management

The Charity is a Scottish Charitable Incorporated Organisation (SCIO) registered on 7 August 2018. It is governed by a constitution which sets out the general structure of the organisation and consists of a two-tier model made up of:

1. The Members, who have a right to attend members meetings, including the AGM, and appoint the Charity Trustees to serve on the Board and take decisions on changes to the constitution,

2. The Charity Trustees who hold regular meetings and control the activities of the organisation e.g. monitoring and controlling its financial position.

The trustees who served during the year and up to the date of signature of the financial statements were:

(Appointed 8 October 2024)

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KIRRIE CONNECTIONS

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The appointment and recruitment of trustees is determined by individuals who show a willingness to assist the current board ~~.~~ The individual is considered by the current trustees as to whether that individual has the requisite skills and enthusiasm to fulfil a role as identified by current trustees.

The trustees manage the direction of the charity, whereas the day ~~-to-~~ day operation of Kirrie Connections is delegated to the leadership team of the CEO, Jacqueline Dillon, and Senior Support Worker. As per the constitution, all trustees must first be members and are elected at the AGM. Trustee posts are three years, after which they must retire from office but may then be re ~~-~~ elected. The board may at any time appoint any eligible member to be a trustee ~~.~~ There should be a minimum of 3 trustees and a maximum of 7.

New trustees are invited to spend time with existing committee members, which provides them with information about being trustees and opportunities to ask questions about the role ~~.~~ New trustees are encouraged to download and read the good practice guide, which is available on the OSCR website ~~.~~

Salary scales for key management personnel are set against the equivalent local authority spinal scale points and are reviewed on an annual basis ~~.~~

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware ~~.~~ They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees ~~.~~

Trustee

21 July 2025

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KIRRIE CONNECTIONS

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that year.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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KIRRIE CONNECTIONS

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF KIRRIE CONNECTIONS

Opinion

We have audited the financial statements of Kirrie Connections (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies ~~.~~ The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) ~~.~~

In our opinion, the financial statements:

• give a true and fair view of the state of the charity’s affairs as at 31 March 2025 and of its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 ~~.~~

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law ~~.~~ Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report ~~.~~ We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 23 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements ~~.~~ We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion ~~.~~

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concem basis of accounting in the preparation of the financial statements is appropriate ~~.~~

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue ~~.~~

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report ~~.~~

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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KIRRIE CONNECTIONS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KIRRIE CONNECTIONS

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

• the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

• proper accounting records have not been kept; or

• ~~-~~ the financial statements are not in agreement with the accounting records; or ~~-~~ we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so ~~.~~

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder ~~.~~

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion ~~.~~ Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists ~~.~~ Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements ~~.~~

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below ~~.~~

Irregularities, including fraud, are instance of non ~~-~~ compliance with laws and regulations ~~.~~ We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

The extent to which our procedures are capable of detecting irregularities, including fraud and non compliance with laws and regulations is detailed below ~~.~~

The audit team has the appropriate skills and expertise required and through discussions with management and trustees and knowledge of the sector to ensure any non compliance is recognised and all necessary disclosures are made. The controls in place help the charity mitigate the risk of fraud and also aids them in highlighting any instances of fraud that might have occurred ~~.~~

We assess the susceptibility of the charity's financial statements to material misstatement including obtaining an understanding of how fraud and non compliance with laws and regulations may occur.

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KIRRIE CONNECTIONS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KIRRIE CONNECTIONS

Making enquiries of management & trustees about any known or suspected instances of non compliance with laws and regulations, including GDPR, health and safety and fraud.

• ¢ Enquires of management & trustees as to where they consider there is a susceptibility to fraud and their knowledge of how actual, suspected and alleged fraud might occur ~~.~~

• ¢ Review of any correspondence with regulators including OSCR & HMRC ~~.~~

• ¢ Challenging assumptions and judgements made by management in their significant accounting estimates ~~.~~ ¢ Auditing the risk of management override controls, including through testing of journal entries and other judgments for appropriateness ~~.~~

• e Review of any areas where there is potential of management bias, large & unusual transactions and the risk of undisclosed related parties ~~.~~

• ¢ Performed analytical procedures to identify any unusual transactions

Because of the field in which the client operates we identified the following areas as those most likely to have a material impact on the financial statements;

Direct Impact on Financial Statements

• Charities & Trustee Investment (Scotland) Act 2005

• ¢ The Charities Accounts (Scotland) Regulations 2006

• Charities Statement of Recommended Practice (SORP)

• e FRS 102

Indirect Impact on Financial Statements

• ¢ General Data Protection Regulation (GDPR)

• ¢ The Health and Safety at Work Act 1974

• ¢ Charities Constitution ¢ Employment Law

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non ~~-~~ compliance with regulation ~~.~~ This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non ~~-c~~ ompliance ~~.~~ The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

We communicate with those charged with governance, trustees regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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KIRRIE CONNECTIONS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Current	Current	Current	Current	Current	financial year	financial year	financial year	financial year	financial year	financial year	financial year	financial year									Restated
															Unrestricted		Restricted		Total		Total
															funds		funds
																2025		2025	2025		2024
														Notes		£		£	£		£
~~Income from:~~ Donations and legacies														3	88,358		738,310		826,668		386,813
Charitable activities														4	4,555			~~-~~	4,555		4,325
Fundraising														5	1,232			114	1,346		22,248
Total		income													94,145		738,424		832,569		413,386
~~Expenditure on:~~
Charitable activities														6	51,690		198,250		249,940		258,218
Net income for the year/
Net movement								in funds							42,455		540,174		582,629		155,168
Fund		balances at									1 April 2024				223,733		236,550		460,283		305,115
Fund			balances					at31March2025							266,188		776,724		1,042,912		460,283

The statement of financial activities includes all gains and losses recognised in the year ~~.~~

The statement of financial activities includes all gains and losses recognised in the year ~~.~~ All income and expenditure derive from continuing activities ~~.~~

The notes on pages 13 to 28 form part of these financial statements ~~.~~

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

• 1 Accounting policies

Charity information

Kirrie Connections is a charity registered in Scotland ~~.~~ The principal address is 29 Roods, Kirriemuir, DD8 4HN ~~.~~

• 1 ~~.~~ 1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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) ~~.~~ The charity is a Public Benefit Entity as defined by FRS 102 ~~.~~

The financial statements are prepared in sterling, which is the functional currency of the charity ~~.~~ Monetary amounts in these financial statements are rounded to the nearest £ ~~.~~

The financial statements have been prepared under the historical cost convention ~~.~~ The principal accounting policies adopted are set out below ~~.~~

1 ~~.~~ 2 Prior period error

A prior period adjustment was made to correct the classification of a grant paid previously recognised as unrestricted. It was determined that the grant payment should have been classified as restricted, and an adjustment has been applied to reflect the correct accounting treatment ~~.~~

1 ~~.3~~ . Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future ~~.~~ Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements ~~.~~

1 ~~.~~ 4 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives ~~.~~

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used ~~.~~ The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1 ~~.~~ 5 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation ~~.~~

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

• 1 Accounting policies

(Continued)

1 ~~.~~ 6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity ~~.~~ The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources ~~.~~ Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use ~~.~~

1 ~~.7~~ . Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses ~~.~~

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities ~~.~~

Assets in the course of construction are not depreciated until the extension is complete and in use ~~.~~ Once in use, depreciation will be applied on a straight-line basis over 50 years ~~.~~

1 ~~.~~ 8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1 ~~.~~ 9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shor ~~t-~~ term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1 ~~.~~ 10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously ~~.~~

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest ~~.~~ Financial liabilities classified as payable within one year are not amortised ~~.~~

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method ~~.~~

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers ~~.~~ Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non ~~-c~~ urrent liabilities ~~.~~ Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method ~~.~~

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled ~~.~~

1 ~~.~~ 11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received ~~.~~

1 ~~.~~ 12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due ~~.~~

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources ~~.~~ The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant ~~.~~ Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods ~~.~~

Critical judgements

Depreciation

Tangible fixed assets are depreciated over a period to reflect their estimated useful lives ~~.~~ The applicability of the assumed lives is reviewed annually, taking into account factors such as physical condition, maintenance and obsolescence ~~.~~

Fixed assets are also assessed as to whether there are indictors of impairment. This assessment involves consideration of the economic viability of the purpose for which the asset is used ~~.~~

Accruals

The Trustees estimate accruals based on post year end information ~~.~~ Accruals are released when there is a reasonable expectation that costs will not be invoiced in the future ~~.~~

3 Donations and legacies

					Unrestricted	Unrestricted	Restricted	Restricted	Total	Total	Unrestricted	Unrestricted	Restricted	Restricted	Total
					funds		funds				funds		funds
						2025		2025	2025		2024		2024		2024
						£		£	£			£		£	£
Donations and gifts					21,539			735	22,274		34,988		25,191		60,179
Grants received					20,000		737,575		757,575			~~-~~	287,093		287,093
Membership fees					46,819			~~-~~	46,819		39,541			~~-~~	39,541
					88,358		738,310		826,668		74,529		312,284		386,813

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Donations and legacies

Donations and legacies						(Continued)
Grants receivable for
core activities
Angus Council - PBIP
Grant for Extension	-	280,101	280,101	-	19,899	19,899
NHS	-	100,000	100,000	-	-	-
The Big Lottery Fund -
Improving Lives	-	60,000	60,000	-	63,000	63,000
Angus Council -
Additional Funding for
Extension		50,000	50,000		-	-
The Big Lottery
Community Fund		41,784	41,784		-	-
Clothworkers Foundation	-	40,000	40,000	-	-	-
H&SC Alliance Grant	-	38,862	38,862	-	18,897	18,897
Angus Council	-	29,956	29,956	-	87,500	87,500
Angus Rural Partnership	-	22,589	22,589	-	20,000	20,000
Garfield Weston	20,000	-	20,000	-	-	-
THe Big Lottery Fund	-	20,000	20,000	-	-	-
Nicoll Charitable
Foundation	-	14,750	14,750	-	-	-
WM Thomson & Son	-	10,000	10,000
R S MacDonald	-	8,550	8,550		8,550	8,550
SGN - Centre for
Sustainable Energy	-	7,685	7,685			-
Screwfix Foundation	-	3,650	3,650			-
Go Further Fund	-	3,000	3,000			-
Age Scotland -Arts
Festival	-	2,650	2,650			-
Luminate	-	2,000	2,000			-
NationalAcademy for
Social Prescribing	-	2,000	2,000			-
VoluntaryActionAngus	-	-	-		26,840	26,840
NHS Charitable
Foundation	-	-	-		15,950	15,950
Mclay Dementia Trust	-	-	-		10,000	10,000
Age Scotland -
Amsterdam Trip	-	-	-		8,189	8,189
Angus Council - Skill
Stream	-	-	-		4,500	4,500
About Dementia - Peer
Support	-	-	-		3,768	3,768
	20,000	737,575	757,575	-	287,093	287,093

-17-

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Grants payable

								Support Hub	Support Hub
								2025	2024
								£	£
Grants to institutions:
Arbroath Connections								23,344	~~-~~
Brechin Community Football Trust								~~-~~	25,000
								23,344	25,000

The grants relates to providing support to individuals living with dementia and their families in Angus ~~.~~

8 Support costs

											Support	Governance	2025	Support	Governance	2024
											costs	costs		costs	costs
											£	£	£	£	£	£
Legal and professional
fees											1,183	~~-~~	1,183	3,922	~~-~~	3,922
Insurance											9,804	~~-~~	9,804	2,147	~~-~~	2,147
Subscriptions											2,309	~~-~~	2,309	1,933	~~-~~	1,933
Independent Exam Fees											-	-	-	-	3,000	3,000
Audit		Fees									~~-~~	6,000	6,000	-	-	-
											13,296	6,000	19,296	8,002	3,000	11,002
Analysed					between
Charitableactivities											13,296	6,000	19,296	8,002	3,000	11,002

9 Trustees

None of the trustees (or any persons connected with them) received any expenses or benefits from the charity during the year in there capacity as trustee.

10 Employees

The average monthly number of employees during the year was:

2025	2024
Number	Number
6	6

~~-~~ 20 ~~-~~

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Tangible fixed assets

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Freehold|Assets|under|Plant and|Fixtures|and|Office|Total| |property|construction|machinery|Fittings|equipment| |£|£|£|£|£|£| |Cost| |At|1|April|2024|186,569|79,197|4,872|13,241|2,285|286,164| |Additions|-|384,369|-|-|-|384,369| |Disposals|-|-|(958)|-|-|(958)| |At|31|March|2025|186,569|463,566|3,914|13,241|2,285|669,575| |Depreciation|and| |impairment| |At|1|April|2024|11,195|-|3,656|6,456|1,848|23,155| |Depreciation|charged|in|the| |year|3,732|-|1,216|3,307|437|8,692| |Eliminated|in|respect|of| |disposals|-|-|(958)|-|-|(958)| |At|31|March|2025|14,927|-|3,914|9,763|2,285|30,889| |Carrying|amount| |At|31|March|2025|171,642|463,566|-|3,478|-|638,686| |At|31|March|2024|175,374|79,197|1,216|6,785|437|263,009| |Debtors| |2025|2024| |Amounts|falling|due|within|one|year:|£|£| |Trade|debtors|10|820| |Other|debtors|91,784|44,899| |Prepayments|and|accrued|income|465|-| |92,259|45,719|

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13 Debtors

14 Creditors: amounts falling due within one year

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Other|taxation|and|social|security|3,225|2,033| |Other|creditors|-|25,000| |Accruals|and|deferred|income|30,319|8,091| |33,544|35,124|

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~~-~~ 22 ~~-~~

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |15|Retirement|benefit|schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|2,859|3,328|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes ~~.~~

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |At|1|April|Incoming|Resources|At31|March| |2024|resources|expended|2025| |£|£|£|£| |General|funds|223,733|94,145|(51,690)|266,188| |Previous|year:|At|1|April|Incoming|Resources|At|31|March| |2023|resources|expended|2024| |£|£|£|£| |General|funds|224,241|78,942|(79,450)|223,733| |Analysis|of|net|assets|between|funds| |Unrestricted|Restricted|Total| |funds|funds| |2025|2025|2025| |£|£|£| |At|31|March|2025:| |Tangible|assets|173,879|464,807|638,686| |Current|assets/(liabilities)|92,309|311,917|404,226| |266,188|776,724|1,042,912| |Unrestricted|Restricted|Total| |funds|funds| |2024|2024|2024| |£|£|£| |At|31|March|2024:| |Tangible|assets|182,163|80,846|263,009| |Current|assets/(liabilities)|41,570|155,704|197,274| |223,733|236,550|460,283|

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1. Analysis of net assets between funds

~~-~~ ~23 ~~-~~

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Movement|in|funds|Movement|in|funds| |Balance|at|Incoming|Resources|Balance|at|Incoming|Resources|Balance|at| |1|April|2023|resources|expended|1|April|2024|resources|expended|31|March|2025| |£|£|£|£|£|£|£| |Capital|Funds|35,857|-|(747)|35,110|-|(747)|34,363| |Capital|Funds|-|Extension|-|86,861|-|86,861|518,393|-|605,254| |About|Dementia|Fund|15,941|389|(16,330)|-|2,650|(2,650)|-| |Self Management|Fund|-|18,897|(872)|18,025|38,862|(28,404)|28,483| |Big|Lottery|Community|Fund|5,606|-|(2,443)|3,163|41,679|(3,163)|41,679| |Community|Mental|Health|and|Well|Being|Fund|10,000|-|(4,647)|5,353|-|(4,020)|1,333| |HSCP|Core|12,500|87,500|(43,711)|31,289|29,956|(61,229)|16| |Improving|Lives|Grant|-|63,000|(62,899)|101|60,000|(60,101)|-| |Mclay|Dementia|Trust|-|10,000|-|10,000|-|-|10,000| |NHS|Charitable|Foundation|-|15,950|(6,000)|9,950|-|(7,891)|2,059| |Partnership|Development|Fund|-|8,189|(8,150)|39|-|-|39| |R|S|MacDonald|Charitable|Trust|-|Pathfinders|-|8,550|-|8,550|13,550|(7,073)|15,027| |Third|Sector|Energy|Performance|Support|-|26,840|-|26,840|-|-|26,840| |SGN|-|Centre|for|Sustainable|Energy|-|-|-|-|7,684|(2,592)|5,092| |Power|of|Music|Fund|-|-|-|-|2,000|(1,977)|23| |The|Big|Lottery|Fund|-|Awards|for All|-|-|-|-|20,000|(18,218)|1,782| |Screwfix|Foundation|-|-|-|-|3,650|-|3,650| |See|Hear|970|-|-|970|-|-|970| |Skillstream|-|4,500|(4,500)|-|-|-|-| |About|Dementia|-|Peer|Support|-|3,768|(3,469)|299|-|(185)|114| |80,874|334,444|(153,768)|236,550|738,424|(198,250)|776,724|

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~~-~~ ~24-

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

(Continued)

The Capital Funds are a combination of the funds for the renovation project and will decrease by depreciation. These include the funds of The Community Climate Action Fund, The Town Regeneration Fund and The Community Innovation Fund.

Capital funds were also received during the year for the new building extension which include funds from Various funders: The Webster Memorial Trust, Just Giving and The Angus Rural Partnership Fund (for building works and solar panels), The NHS Foundation, Clothworker Foundation, Nicoll Charitable Foundation, Williamina McLaren Trust, Northwood trust and Angus Council.

The Age Scotland - About Dementia Fund is for the purpose of pioneer workshops.

The Sel ~~f~~ -Management Fund, received from Alliance Health & Social Care , is for Resilience Recovery and Development provided by the Scottish Government.

Big Lottery Community Fund for salaries.

The Community Health and Wellbeing Fund is from Voluntary Action Angus for the garden renovation project at the property.

The HSCP Core Fund is to pursue the provision of support of carers of people with Dementia across Angus.

The Big Lottery - Improving Lives Fund is to support the costs of salaries of staff members to ensure the centre is accessible 5 days a week for those living with dementia.

~~-~~ 25-

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

(Continued)

McLay Dementia Trust Fund is for increasing support for services for people with dementia and their carers.

NHS Charitable Foundation is for the creation of the Meeting Centre Documentary to promote the charity purpose.

Partnership Development Fund ~~-~~ Short Film (Age Scot - Amsterdam trip) to produce a short film about the development of the Meeting Centre in Scotland.

RS McDonald provided funding for the Pathfinder Project which aims to empowering people with neurological conditions to lead better lives and be involved in their communities

Third Sector Energy Performance Support Fund is for the development and installation of a new PV solar panel array for the roof and a new heat source air pump.

SGN - Centre for Sustainable Energy Fund for wages and fuel vouchers.

Power of Music Fund for project costs.

The Big Lottery Fund - Awards for All Funding for salaries.

Screwfix Foundation ~~-~~ Grant received for Workshop Costs

The See Hear fund which is for the sole purchase of a Hearing Loop and staff training on use of this equipment.

Skillstream - fund received from Angus Council for salaries costs.

About Dementia - Peer Support Funding ~~-~~ Funding to support various project, including funding for staff, material etc.

~~-~~ ~26-

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Capital commitments

Amounts contracted for but not provided in the financial statements:

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Acquisition|of|property,|plant|and|equipment|113,572|473,401| |Related|party|transactions| |Name of related|party| |Nature|of|relationship:|Trustee| |Nature|of|transaction:|During|the|year,|£3,000|was|i|i|nd|for|room|hire| |fees.vo|is|a|Trustee|of the|charity|is|the|

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20 Related party transactions

Name of related party: ieNature of transaction:relationship:i TrusteeThe abovect of employment,named TrusteewithreceivedHii alaryremuneration,authorised byJainthe Board. This remuneration was for id not relate to their duties as a Trustee,

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||||||||| |---|---|---|---|---|---|---|---| |21|Cash|generated|from|operations|2025|2024| |£|£| |Surplus|for the|year|582,629|155,168| |Adjustments|for:| |Depreciation|and|impairment|of tangible|fixed|assets|8,692|8,499| |Movements|in|working|capital:| |(Increase)|in|debtors|(46,540)|(43,756)| |(Decrease)/increase|in|creditors|(1,580)|27,771| |Cash|generated|from|operations|543,201|147,682| |22|~|Analysis|of changes|in|net funds|

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The charity had no material debt during the year.

23 Non-audit services provided by auditor

In common with many businesses of our size and nature we use our auditor to assist with the preparation of the financial statements

-27-

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