Charlty R•glstratloft No. 8C04866618￿Il4nd>
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 nUrn￿r
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 a￿OUnts 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 y￿rkers. 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 fUn￿ing 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 dep1nd￿t 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
R￿erVeS 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 ma￿rIty 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
Charte￿d 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 fO￿vard
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
unr￿tr￿ted 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 dIreC￿Y 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 Inte￿St. 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 f￿rn 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-