Charlty R•glstratloft No. 8C04866618Il4nd> SHETLAND COMMUNITY CONNECTIONS SCIO REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SHETLAND COMMUNITY CONNECTIONS SCIO LEGAL AND ADMINISTRATIVE INFORMATION Charlty numb•r (8cotland> SC048885 Company nUrnr CS003594 Ind•pond•nt •xamln•r RSM UK Tax and Accounting Llmltéd St Olaf8 H811 Church Road LeTh*lck Shétland18188 ZE1 OFD
SHETLAND COMMUNITY CONNECTIONS SCIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Tru8tee8 pre8en18 It'8 r8POrt and financAal slatements for the year ended 31 March 2025. The financlal statements have been prepared in accordance w6th the accounting poticies Set out In note 1 to the financial statements and comply wlth the ¢harity'6 goveming document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 'Accounting and Reportlng by Charlties.. Statement of Recommended Practice appllcable to charitie8 preparfng thelr aOUnts In accordance wlth the Finandal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102). (as amended for accounting period8 cornmencing from 1 January 2019). ObJ•GtlvM •nd •ctlvltles The charity'8 objects are to relieve those In need by reason of age, ill health, disability, flnan¢lal hordship or other dlsadvantage In Sheuand by provldlng a 8UPPOrt service that wll help people to plan and organise Ihelr own 8UPPOrt, This Includes the aim of developlng a brokerage 8ervlce to support people vtho need assistance In decldlng for themselves what help they want and how they ohould be supported and there h88 been no change In these during the year. The Trustee¥ have paid due regard lo guldance 188ued by the Scotti8h Charity Regulator In deciding what act6vltle8 the charlty should undertake. Achlevements and porfomiance Over the past 1ve months, Shetland Community Connectlon8 (SCC) has continued to deliver flexible, person- led Support acros8 Sheljand, We remain focused on empowerfng individuals and carers through Indepondent brokerage and creative, community-b88ed lutiOnS. to complement 4that Iraditlonal service• can offer. Our Support In the Rlght Dlrectlona (SIRD) lervlce has 8uccessfully facllltated the employment of Personal AsgistantB (PA8). It conlinueB lo address service gap8 via independent Support brokerage-parttcularly In complex cases navigatlng the Self-Directed Support (SDS) system. St supported an employer to move 8 24 package across to the Sheuand Island8 Council. Thls was a 8ignlficant Improvement for the gupportad per8an and thelr carer. Cuppa Connectlon8 contlnues to offer a vRlcorning, community space. Reache5 UP to 24 parudpanls weekly; supported by underspend from SCT and Community Mental Health and Wellbeing funding. This is particularty useful for reducing Isolation and encouraging communlty engagement and volijnteering. Shared Llves Shetland (SLS) our community and relatlonshlpbased support servlce Is growing and over the last year Supported 12 partlcipants with 11 support yrkers. We have recruited Individuals Irom dlverse backgrounds, expandlng 80clel care capaclty u8lng prevlou81y untspped resources. Operatlng the Resldentlal Care Homes Remlnlscence Project. funded through Hugh Fra8er fund and Community Lottery fund, this takes place throughout all care home8 In Shetland provlde8 regular 81t$ for meanlngful, memory-based engagement. Recently piloted Sharing Stories Project, a matched one to one reminiscence home visiting 88p4ice tackling 3oclal Isolallon for older adults and their carer8. Thls year we have Introduced the Improvlng the Cancer Joumey (ICJ) to our suite of service8. This has been funded by Macmlllan and has supported SCC to establlsh the servlce and begun embeddlng it within lool health pathways, whilst supporting people through their canc8rjoumey with their non clinical concems. We were delighted to continue to receive funding from the Shetland Charitable Trusl to consolldate our person- centred plan offer and to support additional support needs pupils through their transition from school and chlldren's 5eTvlces Into a meaningful adult life. Additionally, we secured fvndlng from the Scottish Mental Health Commlsslon and Cook8 Aquacultura, which has enabled the delivery of smaller, targeted projects focused on mental health and reduang social Isolation.
SHETLAND COMMUNITY CONNECTIONS SCIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢hl•v•m•nt• and p•rfomMnc• {¢ontlnu•d) All ol this ha3 been mad& p08aible through the generous $L¢PPOrt ol our funder$ and the Gontinued dedicatlon of pur commltted 81aff and Board. Trelr shared efforts ensure SCC remain• a r•8pon8ive, inclusive. and values•led organisatton making a langible difference across Shetland. Flnanclal r•vl•w Total inGome has increased in the year to £305,209 (£282,828 - 2024). Detalls of prinapal fUning sources are glven In the notes to the financlal statements. Totsl expendlture has increased to £299,105 (£264,224 - 2024) givlng a net increase In fvnd3 lor t year of £6,104 {£18.604 - 2024). The charty Is dep1ndt upm th• contlnued •upport of variou• funding agendes to fund Its futuia 8ctlvllSes. If exlsllng lunders cannot provlde oTrgolng 8UPPOrt. then replacement funders wlll be approached 80 that Shetjand Community Connections can 8U81ain the existing servlces provlded to clientg. 11 fundlng cannot be 88cured then •xlsllng reserv89 will have to be u¥ed to fvnd thg dofi¢it and once these are fully utillsed, Sn the absence of any future funding, iaThices will have to be CUL RerVeS Pollcy and Golng Conc•rn The Tru81g08 have examined the Charity's r8qulrwnents for resepies In Ilght of tha main rlsks to the organisation. They have established a policy whereby the unrestricted funds held by the charity should be between 3-6 months of expenditure. Our unrestricted expenditu In 2025 was £8,184 Iher8fore £1,548 - £3,092 would be requ5red to fund 3-6 month8 runnlng cost5. Unrestrtcted reseNes carrSed forward at the year end will cover Ihis. Rl8k mjnagfjmont The Trustees have assessed the major to which Ihe chartty Is exposed wlth the major risk belng the uncertalnty of guaranteed funding in future years, The Trustees ore satisfled that •ysl8ms ar8 in place lo mlligate axposur• to major rl8k&. 8tructur•, gov•rnanc• and manag•m•nt The charityls a Scottish Charitable Incorp¢rated Organisallan (SCIO). Itls Inwrporaled by way of Its conltitulion whl¢h $eNos as fts goveming documonl, The members of Ihe Trustees who 80Th8d diirf th8 88rw8re' Non8 of Iha rnember$ of the Trustees ha8 any beneficial intere8t In Ihe Scottlsh Gharltabla Inxirporatqd Organisation {SCIO). The structure of the organlsatlon conslsts of the board who hold regular meeting8, and generally control the acts'yth'es of the organlsalion. Trustees may be appointad at any time, by way of a r88olutlon pa8sed by a marIty vote at a board meeting up to a maximum of 9 Trustees And a minimum of 3 Trustees. Employee8 may 8eré8 88 Tw8lee8 so long a8 noTremployees always make up the mojority ofth• board. Office bearers are appointed from Trustees. Trustees may be pald reasonable expen8aJ incurred in c¢Jnnection wlth carrying out their duties. A quorum of three Trustees Is required at meetings.
SHETLAND COMMUNITY CONNECTIONS SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
SHETLAND COMMUNITY CONNECTIONS SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHETLAND COMMUNITY CONNECTIONS SCIO I report on the flnancial statements of thè chanty for the year ended 31 March 2025, which are set oui on pages 5 to 18. Resp•ctlve reaponslbllltles of Trustees and 8xamln•r The chartys Trustees aro re6pon8lble for Iho preparatKn of tho financlal statem•nts In accordww wlth the temis of the Charities and Trustee Inve8tments (Scolland) Act 2005 and the Charits'es Accounts (Scouand) Regulatlon$ 2008. The charitys Trustees consider that the audit requirement of Regulation 1011)(a) to (c) of tha 2006 Accounls Regulations does not apply. It Is my re8pon8ibility lo examine the financial statemonts as qUIred under aection 44{1)(c) of the Act and to state whether partlcular matters have come lo my attentio Bal ol Ind•p•ndent examln•rf• •tat•m•nt My examlnatlon 1$ caffled out in accordance wlth Regulauon 11 of the 2006 Auounts Regulallon8. An oxamlnatlon Includes a revlew of thè accounting records kept by the charity and a comparison ol the finanaal statements presenl8d with th08e records. It also Includes conslderatlon of any unusual items or dlsdosur88 in the .financlal staternenl$. and 8eeks •xplanatlon8 from the Irusteas conceming any such matters. The proodures undertaken do not provide all the evidence that would be roqulred In an audlt and con88quently I do not express an audit opinion on the view given by the financial $tatement8. Independent •xamlnerf8 •t•tem•nt In connection wth my examlnatlon, no matter haJ come to my attention.. (a) which gives me reasonable cause to belleve that in any material respecl the requirements.. (i) to keep o¢counling records in accordance wlth secllon 44(1) (a) of the 2005 Act and Regulation 4 d the 2008 Acwunts Regulations., and (11) to prepare financlal statem8nl8 which accord wtth the accounting words and comply wlth R•gulatl 8 of tha 2006 A¢UnIS Regulations.. have not been met or (b) to whlch, In my opinion, attention should b8 drawn In order to enable a proper understandlng of the finanaal $tatemenl$ to bo reached. RSM UK Tax and Accounting Limited Charted Accountant St 018f8 Hall Church R04d Lerwick Shetland Istes ZE1 OFD Dated: .3.. 4Ae--bol Zct
SHETLAND COMMUNITY CONNECTIONS SCIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 12 months to 1B months to 31 March 31 March 202S 2024 Total Total Unrestrlcted Restrfcted funds funds Notes Oonations and legacies Investments Other Income 232.525 232,525 1.561 71,123 273,617 417 8,794 1,581 11,291 59,832 Total In¢om• 12,852 292,357 305,209 282,828 Charitable activitie& 6,184 292,921 299,105 264,224 Not In¢om•l(expendlturo) for the y•arl Not mov•rn•nt In funds 6,868 {564) 6,104 18,804 Total funds broughl fOvard 20.463 42,754 63,217 44,613 Total fund$ Carrled fonmard 27,131 42.190 69,321 83,217 The statement of financial activities Include8 all gains and108ses recogn18ed In the year. All income and expendilure derfve from continulng activlts'es.
Company Roghtrauon No. CS003594 SHETLAND COMMUNITY CONNECTIONS SCIO BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not Curr•nt a•8•t8 Debtor8 Cash at bank and In hand 11 20,646 57.782 9.513 68.149 78.408 77,662 Cr•dltors: amounts falllng du• wfthln one y•iT 12 (9,087) (14,445) Nel current as8etB 69,321 63,217 Income funds Re81ricled funds 14 42,190 42,754 unrtrted funds 16 27,131 20,463 27.131 20,483 e9,321 63.217 the Trustees on ....
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charlty Infomiatlon Shetland Community Connectlon8 SCIO Is a Scottish Charltable Incorporated Organlsation, Incorpcrated In Scotland. The registered oifice Is rjo Shetland Communlty Connections, Market House, 14 Market Street, LepMGk. ZE1 OJP. Accountlng convontlon The financial statement5 have been prepared In accordance with the charlty's goveming d¢xurnent. the Charilles and Trustee Investment (Scouand) Act 2005, the Charities Account$ {Scotiand) Regulations 2006 (as amended) and 'AGcounting and Reporting by Charilies: Statement of Recommended Practice applicable to charities preparlng thelr accounts In accordance wlth the Financi81 Reporting Standard appllcable In the UK and Republic ol Ireland (FRS 102). (as amended for accountlng perlods commenang from 1 January 2019). The charfty 1$ a Public Benefit Entty as defined by FRS 102. The charity has taken advantage of the provlslons In the SORP for charltles applying FRS 102 Upda18 Bulletln 1 not to prepare a Statement of Ca8h Flow3. The ba81s of preparation changed from recelpts and payments to accruals basis for the 2024 perlod. The financlal statements are prepared In sterfing. whlch Is the funcllonal currency of the charty. Monetary amounts in these financial statements are rounded to the nearest £. Reportlng Perlod The reporting period to 31 March 2024 was for an 18 month perfod due to a change In year end to algn wlth funders and was agreed wth the Office of the Scottish Charlty Regulator Golng concern At the lime of approving the financial statements, the Trustees has a reasonable expectallon that the charlty has adequate resources to contlnue in operallonal exlstenca lor the foreseeable future. Thus the Trustees contlnue to adopt the golng concern ba61s of accountlng in preparing the financial statements. The charity Is dependent upon the continued 8UPPOrt of various funding agencies to fund Its future actlvltl•s. If exlsting funders cannol provlde 0Tr90ing support then replacement funders wlll be approached 80 that Shetland Community Connectlons can sustain the existing services provided to clients. If funding cannot be secured then existing reseries will have to be used to fund the deffdt and onca these are futly ulilised, In the absence of any future funding, services wtll have to be cut. Fundlng agreements with Inspirfng Scotland and Natlonal Lottery are In place for the followlng financial year. The charity also has funding from Shetland Charitable Trust. Coastsl Communities and Robertson Trust for the followlng year. The dlrectors believe that 8ufficlent funds are in place to allow the charity to contlnue for further 12 month8 and the account8 have therefore been prepared on Ihe going concern basis. Charltablq funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable obSectives unless the funds have been deslgnated for other purposes. Restrlcted funds are subject to specific conditions by donors 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.
SHETLAND COMMUNITYCONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢countlng poll¢le• (Contlnu•d Incomlng r•80tircoS Income Is recognised when the charlty Is legally entitled to It after any performance conditions have been me( the amounts can be measured reliably, and it is probable that Income wll be recelved. Cash donations are recognised on r8ceipt. Other donations are recognised once the charity has been notified of the donation. unless perfomiance conditions fequlra deferral of the amount. Income tax recoverable In relation to donations recelved under Glft Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognlsed on receipt or otherwise If the charity has been notified of an Impending distribution, the amount is known, and receipt is oxpected. If the amount is not known, the legacy Is treated as a contingent asset. R8sources •xpended All expenditure Is Induded on an accruals bas18 and Is recogni$ed when there 18 a legal or con8tNclive obligation lo pay for expenditure. The charity18 not registered for VAT and accordingly expendlture18 shown gross of Irrecoverable VAT. Charitable activlties expendlture comprlses those cost8 Incurred by the charity In Ihe dellvery of Its actlvltle$ and 8eDlces for its beneficiaries. It Includes both cost8 that can b8 allocated dIreCY to Such actlvlties and those costs of an Indirect nature necessary to Support them. Governance costs Include th08e costs associated with maetlng the constitutional and Blatutory requlrements of the charity and Include the Independent examination fees and co8tJ linked to the strategic management of the charlty. All costs are allocated between the expendSture categorle8 of the Income and expendlture account on a basls designed to reflect the use of the resource, Cash and cash oqulvalonts Cash and cash equlvalents Include deposlts held at call wllh banks. Flnanclal Instruments The charity has elected to apply the provlsion8 of Section 11 'Baslc Flnanclal Instruments, of FRS 102 to all of Its financial instwments. Flnanctal Instrufflents are recognlsed In the charitys balance sheet when tha charity becomes p8ty to the contractual provisions of the Instrurnent. Financial assets and liabilities are offset, wlth 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 nel basis or to realise the assel and settle the liability simultaneously. Bas1¢ Ilnan¢lal assets Basic financial assets. whlch Include trade debtors and cash and bank balances, are inltially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effedve interest method unless the arrangement constitutes a financlng transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of InteSt. Flnancial assets classified as receivable wlthin one year are not amortised.
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 AGcountlng pollcl•$ (Contlnuod) Baslc flnanclal Ilabllftles Baslc financial liabilities, includlng trad8 creditors are Inltlally recognlsed at transacllon prlce unless the arrangement constitutes a financlng transaction. wh8re the debt instrument is measured at the present value of the future payments discounted at a market rata of Interest. Financial liabllities da$srfled a8 payable within one year are not amortisad. Trade creditors are cbligatlons to pay for goods or servlces that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities If payment Is dua within one year or less. If not. they are presented as non-current Ilabilities. Trade creditors are recognlsed Initlally at transactlon price and subsequentty measured at amortlsed cost using the effective Interest method. Derecognltlon ol flnanclal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligations èxpire or are discharged or cancelled. Employee beneflts The cost of any unused hollday entitlement18 recognlsed In the period In whlch the employee's Services are received. Retlromont beneflt3 Payments to defined contrlbution retlrement beneflt scheffles are charged a8 an expense as they fall due, Re¥erv?s pollcy The Trustees have examined Ihe Charity's requirements for reserves In Ilght of the maln risks to the organlsalion. They have established a pollcy whereby the unrestrlcted lund$ held by the charily should be behveen 3-8 months of expendilure. However, the trustees re¢ognlse this sum may only be ach18ved by building on reserYe8 through aperating 8urplu8e$ that maybe subject to funder grant conditlon re8tralnls. Crltlcal accountlng •stlmates and Judgemonts In the applicatSon of the charity's accountlng pollcles, the Tru51ee8 Is required to make Judgements. estimates and 88surnplions about the carrying arnount of assets and liabilitles 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 resultg may differ from these estlmates, The estlmates and underfying assumptions are revlewed on an ongoing basls. Revisions to accounting estlmates are recagnised In the perfod In which the estimate Is rev15ed where the revision affects cnly that pertod, or In the period of the revision and future periods where the revision affects both current and future periods. Thera were no critical estimates or judgements considered significant.
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donatlons and logacles 2026 2024 Grants 232,525 273,617 Grnnts recelvablo for cor• actfvitles Inspiring Scotland Shetland Islands Councll National Lottery Shetland Charltable Tru8t VoluntaryAction Shetland The Robertson Tru8t AGE Scotland Shetland Coastal Communities Hugh Fraser Foundation 109,551 147.227 36,050 37,800 17,700 10,000 8,000 16,840 43.593 17,700 5,000 8,000 12.500 31,787 4,394 232,525 273,617 Invootments 2026 2024 Interest receivable 1.581 417 Other In¢omo Unrestrlcted Restrlcted funds funds Total 2025 Total 2024 Support and administrative Services 11,291 59.832 71,123 8,794 For the year ended 31 March 2024 8,794 8.794 10-
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable actfvltl4• 2026 2024 Staff costs Rent Staff expenses and mileage Office costs Insurance Informatlon & Communlcations Techno109y 194.898 883 9,184 4,236 586 14,018 208,748 1.012 11,220 3.081 489 15,351 tr ji Bank charges Community Mentsl Health & Wellbelng grant expenses Advertislng Recharges Peninsula Membershlps So¢lal adivlte8 Carer costs Other charitable expenditure 70 4.812 1,558 6.075 1,398 1,900 19,172 25,070 6,373 69 7,277 3,055 2,014 3,729 4,199 290,231 258,244 Share of support costs (see note 7) Share of governance costs (8ee note 7) 1,670 7,204 1,940 4,040 299.105 264,224 Analyslg by fund Unrestrlcted funds Restricted funds 6,184 292.921 299,105 For the year ondad 31 March 2024 Unrestricted fvnds Restricted fund8 21,055 243,189 264.224 11
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 8upport co•ts gupport Govgrnance costs 08ts 2026 2024 Basls of allocatlon Bookkeeping and payroll fees Accountancy lees Independent examlnation fe88 1,870 1,670 1,940 C08t 5.104 5.104 2,4110 Governance Governance 2,100 2,100 1,840 1,670 7,204 8,874 5.980 Analy3ed between Charftable actlvltlefj 1,670 7,204 8,874 5.980 Tru•t• None af the Tnjstees (or any persons charlty during the year (2024.. Non6) totslllng £49 In the year (2024.. year). em) received any remunerBtlon or benefits frn ttt8 as been reimburied for shelvng matetlals bought was reimburs8d travel expensas totalling £145 in the EmployMg Number of employees Thè average monthly number employees during the year was: 2026 Numb•r 2024 Number Employment Costs 2025 2024 Wages and salaries Social security costs Other p8n8ion costs 179,981 9,477 5,440 180,943 18,398 7,407 194,898 206,748 No employee received remuneration of more than £60,000. 10 T&xatton HMRC recognlses the company as a Scottish charity and tt18 not liable to Corporation Tax on it3 charltable activllies. 12-
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Debtors 2026 2024 Arnounts falllng due wlthln one year: Trade debtor5 Prepayments and accrued Income 15,336 5,310 2,558 6,955 20,846 9,513 12 Crodltorg: amounts falllng duo wlthln on• year 2026 2024 Noto• Trade credltors Govemment grants Accruals and delerred Income 3,531 1,808 8,789 3,850 13 5.558 9,087 14,445 13 Government grants Included wlthln creditors18 £NII (2024 - £8,789) from Hugh Fraser Foundallon and National Lottery In relallon io future years, funding. These grant5 have been deferred because Ihey are subject lo perforniance related conditions and do not run concurrent to the accounting year, As the charity Is Ilable to deliver a servlce In the next year then the Corresponding Income is deferred until the performance condltlons have been met. 13-
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 RoStrlct•d funds The income funds of the charity Include restrictad funds ¢offlprising the followlng unexpended balances of donations and grants held on trust for specific purposes.. Mov•mant In funds Balanco at 1 Incomlng Resourc?$ Balanco at 31 Aprll 2024 resourGe5 expended March 2026 Support in the Right Direction Shared Liv9s Non Grant Improvlng the Cancer Journ•y Community Mental Health and Welbeing Trloluntary Action Shetland) Cuppa Connections National Lottery Awards forAII Hugh Fraser Foundation Shetland Charltable Trust AGE Scotland The Robertson Trust Shetland Coastal Comrnunilie8 Fund National Lotlery Communlty Scottish Mental Health Arts Festival Cooke Scotland - Busy Bag$ 13,305 109,551 24,967 33,227 (115,841) (22.868) (33,227) 7,015 2.099 4.158 5,189 8,592 4,394 17,700 12,500 8,000 31,787 37,000 450 1.000 (4,812) (5881 (4,394) {19,771) {13.338) <8,000) {31,787> {37,025) {436) (834) 4,535 6,004 4,425 16,585 2,354 15,747 4,281 4,256 14 188 42,754 292.357 (292,921) 42,190 14-
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Restrlcted funds (Contlnuod} Support In the Right Directlon - to dellver Independent support to people and families accessing Social care and to support them exercise choice and control over that Care. £13,305 brought foThvard. £109,551 received this period. £115,841 Spent, leaving a closing balance of £7,015 carry forward Into 2&26. Shared Livas Non Grant - to fvnd shared lives prolect. £24,987 received In the year. £22.888 Spent. leaving closing balance of £2.099 cary fonvard into 25-26, Improving the Cancer Joum8y - to support anyone in Shetland affected by cancer wlth thelr non cllnlcal needs. £33,227 recelved In the year, this was all spent leavlng a closing balance of nll. Community Mental Health and Wellbelng eiolunlary Action Shetland) wellbeing support. £4,158 brought fopward. £5,189 received thls year. £4,812 spent, leaving a closing balance of £4,535 carry foThiard Into 2&26. Natlonal Lottery Awards forAII . to fund remlnlscence project. £6.592 recelved In the year. £588 spent, leaving a closing balance of £8,004 cary forward into 2&26, Hugh Fraser Foundation - to provlde reminlscence activitleg throughout Shetland Care Homes. £4,394 received in the year, this was all spent leavlng a closing balance of nil. Shetland Charltable Trust - funding to fo¢u$ on young people who are transltlonlng Into their adult Ilfe - uslng the person centred path tool. £4.425 brought foThYard. £17,700 Teceived In the year. £19,771 spent. 18avlng a closing balance of £2,354 cary forward Into 25-26. AGE Scotland - to fund the Gettlng There prolect, Spedfically for people with dementia. £18.585 tfought forward. £12,500 received In the year. £13,338 Spent, leavlng a closing balance of £15,747 carry forward Into 25-28. The Robertson Trust- to fund ghared lives project. £8,000 received all spent, fund to stay open. Shelland Coastal Communiti83 Fund - to fvnd 8hared lives project, £31.787 receNed all ipent, fund to 8tay open. National Lottery Cornmunlty - to fund shared lives project. £4,281 brought forward. £37,000 received In the year, £37,025 spent, leaving a closlng balance of £4,256 carry forward Into 25-26 Scottish Mental Health Arts Festlval - to 8UPPOrt mental health through art. £450 recelved In the year. £436 spent, leaving a closing balance of £14 carry forward into 25-26. Cooke Busy Bags - to provide activity bags for people who are elther housebound or soclally18olatad. £1.000 received in the year, £834 spent, leaving a closing balance of £166 carry fornard into 25-28, 16 Unr08trfcted funds The General Fund is used to financa all activities of the org8n18atlon and build on reserves: Movement In funds Balance at 1 Incomlng Resources Balance at 31 Aprll 2024 rosource5 oxpended March 2025 General unrestricted funds 20,463 12,852 (6.184) 27.131 20,463 12,852 <6,184) 27,131 15-
SHETLAND COMMUNITY CONNECTIONS SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Analysls of not assets bgtween funds Unrestrlctod funds Rostrlcted funds Total Fund balan¢88 at 31 March 2025 are represented by: Current asselsl(liabilit18s) 27,131 42,190 89,321 27.131 42,190 69.321 17 Related party transactlons There were no disclosable related party transadions durlng the year (2024- none). 16-