**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.
4. The Charity Trustees who hold regular meetings and control the activities of the organisation e.g. monitoring and controlling its financial position.
- 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
- 3 -
## **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:
- 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
- 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
2. 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.
- 8 -
## **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.
- 9 -
## **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.
- 10 -
## **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|
- 11 -
## **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|
- 12 -
## **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|
- 13 -
## **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|
|---|---|---|
- 14 -
## **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.
- 15 -
## **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.
- 16 -
## **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 (lesley.campbell@findlay-ca.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAvaNMC5KBMzm9sgeVsjguLQfGIoFyQjwl
## "K0040_KirrieConnections_Accounts for signing_YE310326" His tory
Document created by lesley campbell (lesley.campbell@findlay-ca.co.uk)
2026-08-26 - 12:50:35 PM GMT
Document emailed to Derek Marshall (derekmarshall@factoryskatepark.com) for signature 2026-08-26 - 12:50:40 PM GMT
Email viewed by Derek Marshall (derekmarshall@factoryskatepark.com)
2026-08-26 - 12:54:13 PM GMT
Document e-signed by Derek Marshall (derekmarshall@factoryskatepark.com)
Signature Date: 2026-08-26 - 12:54:47 PM GMT - Time Source: server - Signature Appearance Selected: IMAGE
Document emailed to lesley campbell (lesley.campbell@findlay-ca.co.uk) for signature 2026-08-26 - 12:54:49 PM GMT
Email viewed by lesley campbell (lesley.campbell@findlay-ca.co.uk) 2026-08-26 - 12:55:29 PM GMT
Document e-signed by lesley campbell (lesley.campbell@findlay-ca.co.uk)
Signature Date: 2026-08-26 - 12:55:48 PM GMT - Time Source: server - Signature Appearance Selected: IMAGE
## Agreement completed.
2026-08-26 - 12:55:48 PM GMT