2026-03-31-accounts

Charity registration number SC048607 (Scotland)

KIRRIE CONNECTIONS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

KIRRIE CONNECTIONS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	D Marshall, Chairman
	A Mollison, Treasurer
	R Hamilton
	E Bennet
	J Dillon
CEO	Jacqui Dillon
Charity number (Scotland)	SC048607
Principal address	29 Roods
	Kirriemuir
	Angus
	DD8 4HN
Independent examiner	Lesley Campbell, CA
	Findlays Audit Limited
	11 Dudhope Terrace
	Dundee
	DD3 6TS
Bankers	Bank of Scotland
	PO Box 23581
	Edinburgh
	EH1 1WH

KIRRIE CONNECTIONS

CONTENTS

	Page
Trustees' report	1 - 3
Independent examiner's report	4
Statement of financial activities	5 - 6
Balance sheet	7
Notes to the financial statements	8 - 24

KIRRIE CONNECTIONS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The trustees present their annual report and financial statements for the year ended 31 March 2026.

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.

Grant making policy

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.

Volunteers

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

Significant activities and achievements against objectives

Since the purchase of a new building in January 2021, demand has consistently increased and in August 2025 Kirrie Connections completed on a significant capital project, establishing a transformative extension to its existing premises. This project involved the construction of an annexe, providing additional multi-purpose space, improved accessibility and designed with dementia friendly principles at its core. The project was funded through a mix of public sector funding, charitable trusts and foundations and private donations. Final expenditure aligned closely with the approved budget, demonstrating sound financial management and governance. Operating Monday to Friday from 9-5, the building hosts a variety of peer support sessions and a diverse programme of creative and physical activities, with a a fully enclosed garden and workshop completing the works. Importantly, the building has also become a valuable resource for the wider community, being utilised by several other organisations including Universities of Edinburgh and Dundee, other third sector organisations and as a surgery for local MSPs. This expansion of our reach is a testament to the impact and value of our work.

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 demonstrate the impact of the Meeting Centre model and serve as the national demonstrator site. Kirrie Connections’ work has also been acknowledged internationally, and have presented at the International Conference on Integrated Care in Antwerp and the Alzheimer’s Europe conference in Helsinki.

• 1 -

KIRRIE CONNECTIONS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

Financial review

At the year end there was a deficit of £420,342 compared to a surplus of £582,629 in 2025. Total reserves at the year end was £622,570 of which £276,727 are unrestricted.

The Trustees aim to maintain a reserve of unrestricted funds which is sufficient to meet at least 3 months running costs for the charity.

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.

Reserves policy

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 is not currently being met.

Principal funding sources

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 completed a new capital project and has opened a new Community Annexe, completing in August 2025. This includes the development of outside space, perfectly designed with the needs of people living with dementia at the heart of the design. This expansion has alleviated 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.

The Charity’s targets for the next year are:

1. – By 2027 we will have supported 100 people living with dementia and 75 family carers directly through Kirrie Connections.

2. . By 2027 we will have generated regular income from the rental of our new Community Annexe.

3. – By 2027 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.

3. 2 -

KIRRIE CONNECTIONS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

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

D Marshall, Chairman A Mollison, Treasurer G Galloway (Resigned 31 October 2025) R Hamilton E Bennet F Giblin (Resigned 28 February 2026) J Dillon

Recruitment and appointment of trustees

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 and Deputy Manager

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.

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

D Marshall, Chairman

Trustee

26 August 2026

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KIRRIE CONNECTIONS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIRRIE CONNECTIONS

I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 5 to 24.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and

3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Lesley Campbell, CA

Findlays Audit Limited 11 Dudhope Terrace Dundee DD3 6TS 26 August 2026

• 4 -

KIRRIE CONNECTIONS

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2026

Current financial year Unrestricted Restricted funds funds 2026 2026 Notes £ £ Income from: Donations and legacies 3 110,418 161,408 Charitable activities 4 2,129 - Other trading activities 5 1,487 - Total income 114,034 161,408 Expenditure on: Charitable activities 6 103,018 157,294 Total expenditure 103,018 157,294 Net income 11,016 4,114 Transfers between funds (477) 477 Other recognised gains and losses: Revaluation of tangible fixed assets - (435,472) Net movement in funds 10,539 (430,881) Reconciliation of funds: Fund balances at 1 April 2025 266,188 776,724 Fund balances at 31 March 2026 276,727 345,843	Total 2026 £ 271,826 2,129 1,487 275,442 260,312 260,312 15,130 - (435,472) (420,342) 1,042,912 622,570	Total 2025 £ 826,668 4,555 1,346
		832,569 249,940
		249,940
		582,629 - -
		582,629 460,283
		1,042,912

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 8 to 24 form part of these financial statements.

• 5 -

KIRRIE CONNECTIONS

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2026

Prior financial year Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 88,358 738,310 Charitable activities 4 4,555 - Other trading activities 5 1,232 114 Total income 94,145 738,424 Expenditure on: Charitable activities 6 51,690 198,250 Total expenditure 51,690 198,250 Net income and movement in funds 42,455 540,174 Reconciliation of funds: Fund balances at 1 April 2024 223,733 236,550 Fund balances at 31 March 2025 266,188 776,724	Total 2025 £ 826,668 4,555 1,346
	832,569 249,940
	249,940
	582,629 460,283
	1,042,912

• 6 -

KIRRIE CONNECTIONS

BALANCE SHEET

AS AT 31 MARCH 2026

Notes Fixed assets Tangible assets 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 17 Unrestricted funds 16	2026 £ £ 423,428 51,723 169,541 221,264 (22,122) 199,142 622,570 345,843 276,727 622,570	2025 £ £ 638,686 92,259 345,511 437,770 (33,544) 404,226 1,042,912 776,724 266,188 1,042,912	2025 £ £ 638,686 92,259 345,511 437,770 (33,544) 404,226 1,042,912 776,724 266,188 1,042,912
			1,042,912
			776,724 266,188
			1,042,912

The notes on pages 8 to 24 form part of these financial statements.

The financial statements were approved by the trustees on 26 August 2026

D Marshall, Chairman

Trustee

• 7 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

Charity information

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

1.1 Basis of preparation

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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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 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.

1.3 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.

1.4 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 2026

1 Accounting policies

(Continued)

1.5 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.

1.6 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:

Property	2% straight line per annum
Plant and machinery	25% straight line per annum
Fixtures and Fittings	25% straight line per annum
Office equipment	25% straight line per annum

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.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other recognised gains and losses and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in net income/ (expenditure) or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and loss are recognised in net income/(expenditure) for the year.

1.7 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).

1.8 Cash and cash equivalents

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

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

1.9 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.

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-current 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.

1.10 Employee benefits

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

1.11 Retirement benefits

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

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.

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

2 Critical accounting estimates and judgements

(Continued)

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.

3 Income from donations and legacies

Unrestricted Restricted funds funds 2026 2026 £ £ Donations and gifts 56,099 - Grants 4,924 161,408 Membership fees 49,395 - 110,418 161,408 Donations and gifts Aberbrothock Skea Trust 2,500 - C M Hendrie Charitable Trust 7,500 - DWT Cargill Fund 10,000 - Montrose Port Authority 2,000 - Webster Charitable Trust 5,000 - Kinnordy Estate 6,000 - Other 23,099 - 56,099 -	Total Unrestricted Restricted funds funds 2026 2025 2025 £ £ £ 56,099 21,539 735 166,332 20,000 737,575 49,395 46,819 - 271,826 88,358 738,310 2,500 - - 7,500 - - 10,000 - - 2,000 - - 5,000 - - 6,000 - - 23,099 21,539 735 56,099 21,539 735	Total 2025 £ 22,274 757,575 46,819
		826,668
		- - - - - - 22,274
		22,274

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

3 Income from donations and legacies Unrestricted Restricted funds funds 2026 2026 £ £ Grants Angus Council - PBIP Grant for Extension - - NHS Charitable Foundation 4,924 37,903 The Big Lottery Fund - Improving Lives - - Clothworkers Foundation - - H&SC Alliance Grant - - Angus Council - 48,476 Angus Rural Partnership - - Garfield Weston - - The Big Lottery Fund - - Nicoll Charitable Foundation - 5,000 Angus Council - Additional funding for extension - - The Big Lottery Community Fund - 43,036 WM Thomson & Son - - R S MacDonald - - SGN - Centre for Sustainable Energy - 6,526 Screwfix Foundation - - Go Further Fund - - Age Scotland - 4,151 Luminate - - National Academy for Social Prescribing - 1,000 SSEN Transmission - 5,000 Home Family Community Partnership - 1,000 Outside The Box - 4,000 Angus Council - RESTART - 5,316 4,924 161,408	Total Unrestricted Restricted Total funds funds 2026 2025 2025 2025 £ £ £ £ (Continued) - - 280,101 280,101 42,827 - 100,000 100,000 - - 60,000 60,000 - - 40,000 40,000 - - 38,862 38,862 48,476 - 29,956 29,956 - - 22,589 22,589 - 20,000 - 20,000 - - 20,000 20,000 5,000 - 14,750 14,750 - - 50,000 50,000 43,036 - 41,782 41,782 - - 10,000 10,000 - - 8,550 8,550 6,526 - 7,685 7,685 - - 3,650 3,650 - - 3,000 3,000 4,151 - 2,650 2,650 - - 2,000 2,000 1,000 - 2,000 2,000 5,000 - - - 1,000 - - - 4,000 - - - 5,316 - - - 166,332 20,000 737,575 757,575	Total Unrestricted Restricted Total funds funds 2026 2025 2025 2025 £ £ £ £ (Continued) - - 280,101 280,101 42,827 - 100,000 100,000 - - 60,000 60,000 - - 40,000 40,000 - - 38,862 38,862 48,476 - 29,956 29,956 - - 22,589 22,589 - 20,000 - 20,000 - - 20,000 20,000 5,000 - 14,750 14,750 - - 50,000 50,000 43,036 - 41,782 41,782 - - 10,000 10,000 - - 8,550 8,550 6,526 - 7,685 7,685 - - 3,650 3,650 - - 3,000 3,000 4,151 - 2,650 2,650 - - 2,000 2,000 1,000 - 2,000 2,000 5,000 - - - 1,000 - - - 4,000 - - - 5,316 - - - 166,332 20,000 737,575 757,575
		757,575

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

4 Income from charitable activities

	Unrestricted	Unrestricted
	funds	funds
	2026	2025
	£	£
Meeting Centre
Training income	99	-
Charitable rental income	2,030	4,555
	2,129	4,555

5 Income from other trading activities

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2026	2026	2026	2025	2025	2025
	£	£	£	£	£	£
Fundraising events	1,487	-	1,487	1,232	114	1,346

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

6 Expenditure on charitable activities

Direct costs Staff costs Depreciation and impairment Training Telephone Repairs Heat & Light Meeting and group costs Purchases Advertising and promotion Bank charges and interest Grant clawback Grant funding of activities (see note 7) Share of support and governance costs (see note 8) Support Governance Analysis by fund Unrestricted funds Restricted funds	Meeting Centre 2026 £ 148,403 15,952 1,029 1,319 10,344 6,648 31,497 9,512 864 854 15,404 241,826 2,200 10,886 5,400 260,312 103,018 157,294 260,312	Meeting Centre 2025 £ 150,687 8,692 553 983 5,077 5,931 20,565 6,039 7,890 883 - 207,300 23,344 13,296 6,000 249,940 51,690 198,250 249,940

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

7 Grants payable

	Support Hub	Support Hub
	2026	2025
	£	£
Grants to institutions:
Arbroath Connections	-	23,344
Grants to individuals	2,200	-
	2,200	23,344

The charity supported 22 individuals with fuel vouchers of £100, to aid with rising fuel costs.

All grants paid are to provide support to individuals living with dementia and their families in Angus.

8 Support costs allocated to activities

Meeting Centre 2026 £ Legal and professional 4,925 Insurance 3,741 Subscriptions 2,220 Governance 5,400 16,286 2026 Governance costs comprise: £ Audit fees - last year under accrual 1,200 Independent Exam 4,200 5,400	Total 2025 £ 1,183 9,804 2,309 6,000
	19,296
	2025 £ 6,000 -
	6,000

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.

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

10 Employees

The average monthly number of employees during the year was:

Employment costs Wages and salaries Social security costs Other pension costs There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel is as follows: Aggregate compensation	2026 Number 6 2026 £ 139,092 6,153 3,158 148,403 2026 £ 49,556	2025 Number 6
		2025 £ 140,006 7,822 2,859
		150,687
		2025 £ 47,296

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

12	Tangible fixed assets
		Property	Plant and	Fixtures and	Office	Total
			machinery	Fittings	equipment
		£	£	£	£	£
	Cost or valuation
	At 1 April 2025	650,135	3,914	13,241	2,285	669,575
	Additions	200,265	-	35,902	-	236,167
	Revaluation	(450,399)	-	-	-	(450,399)
	At 31 March 2026	400,001	3,914	49,143	2,285	455,343
	Depreciation and impairment
	At 1 April 2025	14,927	3,914	9,763	2,285	30,889
	Depreciation charged in the year	5,029	-	10,924	-	15,953
	Revaluation	(14,927)	-	-	-	(14,927)
	At 31 March 2026	5,029	3,914	20,687	2,285	31,915
	Carrying amount
	At 31 March 2026	394,972	-	28,456	-	423,428
	At 31 March 2025	635,208	-	3,478	-	638,686

Land and buildings with a carrying amount of £835,473 were revalued at 30 July 2025 by Graham + Sibbald LLP, independent valuers not connected with the charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

At 31 March 2026, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £818,464 (2025 - £635,208).

The revaluation loss is disclosed in note 17.

13 Debtors

Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income	2026 £ - 51,348 375 51,723	2025 £ 10 91,784 465
		92,259

• 17 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

14 Creditors: amounts falling due within one year

14 Creditors: amounts falling due within one year
Other taxation and social security Other creditors Accruals and deferred income 15 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2026 £ 3,546 13,637 4,939 22,122 2026 £ 3,158	2025 £ 3,225 - 30,319
		33,544
		2025 £ 2,859

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.

	At 1 April	Incoming	Resources	Transfers	Gains and	At 31 March
	2025	resources	expended		losses	2026
	£	£	£	£	£	£
General funds	266,188	114,034	(103,018)	(477)	-	276,727
Previous year:	At 1 April	Incoming	Resources	Transfers	Gains and	At 31 March
	2024	resources	expended		losses	2025
	£	£	£	£	£	£
General funds	223,733	94,145	(51,690)	-	-	266,188

• 18 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

17 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.

	At 1 April	Incoming	Resources	Transfers	Gains and	At 31 March
	2025	resources	expended		losses	2026
	£	£	£	£	£	£
Capital Funds	34,363	-	(498)	2,989	-	36,854
Capital Funds -
Extension	605,254	15,000	(10,327)	(419,090)	-	190,837
Self
Management
Fund	28,483	-	(28,483)	-	-	-
Big Lottery
Community
Fund	41,679	43,036	(40,873)	-	-	43,842
Community
Mental Health
and Well Being
Fund	1,333	-	(598)	-	-	735
HSCP Core	16	48,476	(21,218)	-	-	27,274
Mclay Dementia
Trust	10,000	-	(10,000)	-	-	-
NHS Charitable
Foundation	2,059	-	-	-	-	2,059
Partnership
Development
Fund	39	-	(39)	-	-	-
R S MacDonald
Charitable Trust
- Pathfinders	15,027	-	(15,027)	-	-	-
Third Sector
Energy
Performance
Support	26,840	-	(109)	(18,695)	-	8,036
SGN - Centre
for Sustainable
Energy	5,092	6,526	(9,336)	-	-	2,282
Power of Music
Fund	23	1,000	(1,016)	-	-	7
The Big Lottery
Fund - Awards
for All	1,782	-	(2,259)	477	-	-
Screwfix
Foundation	3,650	-	(913)	-	-	2,737
See Hear	970	-	(3)	(676)	-	291
About Dementia
- Peer Support	114	-	(114)	-	-	-
SSEN
Transmission	-	5,000	(4,008)	-	-	992
Age Scotland -
Peer to Peer
Funding
Programme	-	4,151	(4,151)	-	-	-

• 19 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

17 Restricted funds NHS Tayside Charitable Foundation - Strengthening Sustainability Outside The Box - Climate Wisdom NDTi - Home, Family, Community Angus Council - RESTART Revaluation reserve	- - - - 776,724 -	27,903 (300) 4,000 (1,706) 1,000 (1,000) 5,316 (5,316) 161,408 (157,294) - -	(Continued) - - 27,603 - - 2,294 - - - - - - 477 - 781,315 435,472 (435,472) -	(Continued) - - 27,603 - - 2,294 - - - - - - 477 - 781,315 435,472 (435,472) -
				781,315 -

• 20 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

17	Restricted funds						(Continued)
	Previous year:	At 1 April	Incoming	Resources	Transfers	Gains and	At 31 March
		2024	resources	expended		losses	2025
		£	£	£	£	£	£
	Capital Funds	35,110	-	(747)	-	-	34,363
	Capital Funds -
	Extension	86,861	518,393	-	-	-	605,254
	About Dementia
	Fund	-	2,650	(2,650)	-	-	-
	Self
	Management
	Fund	18,025	38,862	(28,404)	-	-	28,483
	Big Lottery
	Community
	Fund	3,163	41,679	(3,163)	-	-	41,679
	Community
	Mental Health
	and Well Being
	Fund	5,353	-	(4,020)	-	-	1,333
	HSCP Core	31,289	29,956	(61,229)	-	-	16
	Improving Lives
	Grant	101	60,000	(60,101)	-	-	-
	Mclay Dementia
	Trust	10,000	-	-	-	-	10,000
	NHS Charitable
	Foundation	9,950	-	(7,891)	-	-	2,059
	Partnership
	Development
	Fund	39	-	-	-	-	39
	R S MacDonald
	Charitable Trust
	- Pathfinders	8,550	13,550	(7,073)	-	-	15,027
	Third Sector
	Energy
	Performance
	Support	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
	About Dementia
	- Peer Support	299	-	(185)	-	-	114
		236,550	738,424	(198,250)	-	-	776,724

• 21 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

17 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 Self-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 Mental 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.

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.

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

SSEN Transmission - to provide 10 outings and support at least 15 people living with dementia on each trip.

Age Scotland - Peer to Peer Funding - to enable members to attend the Dementia Arts Festival 2025.

NHS Tayside Charitable Foundation - Strengthening Sustainability - awarded to contribute towards the core costs of running the centre

Outside The Box - Climate Wisdom - to support people with dementia and families in Angus.

NDTi - Home, Family, Community - Funded by NHS Tayside Charitable trust and hosted by National Development Team for Inclusion to support people with dementia and families in Angus.

Angus Council - RESTART - fund received for salaries costs of support worker placement.

• 22 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

18 Analysis of net assets between funds

Unrestricted Restricted funds funds 2026 2026 £ £ At 31 March 2026: Tangible assets 186,288 237,140 Current assets/(liabilities) 90,439 108,703 276,727 345,843 Unrestricted Restricted funds funds 2025 2025 £ £ At 31 March 2025: Tangible assets 173,879 464,807 Current assets/(liabilities) 92,309 311,917 266,188 776,724 19 Capital commitments 2026 £ Amounts contracted for but not provided in the financial statements: 2026 £ Acquisition of property, plant and equipment -	Total 2026 £ 423,428 199,142
	622,570
	Total 2025 £ 638,686 404,226
	1,042,912
	2025 £ 2025 £ 113,572

• 23 -

KIRRIE CONNECTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

20 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Name of related party: G Galloway Nature of relationship: Trustee

Nature of transaction: During the year, £300 (2025 - £3,000) was received from Meeting Centres Scotland for room hire fees. G Galloway who was a Trustee of the charity until October 2025, is the CEO of Meeting Centres Scotland.

Name of related party: G Galloway

Nature of relationship: Trustee

Nature of transaction: During the year, the charity received funds totalling £4,000 from Outside The Box Development support towards Climate Wisdom project. G Galloway served as a trustee for both charities during the year.

Name of related party: J Dillion Nature of relationship: Trustee

Nature of transaction: The above named Trustee received remuneration, for the role of Chief Executive Officer, equitable to her contract of employment, with her salary authorised by the Board. This remuneration was for their role as CEO and did not relate to their duties as a Trustee.

• 24 -

K0040_KirrieConnections_Accounts for

signing_YE310326

Final Audit Report

2026-08-26

Created: 2026-08-26 By: lesley campbell ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAvaNMC5KBMzm9sgeVsjguLQfGIoFyQjwl

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