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← Ayr Housing Aid Centre SCIO

2025-06-30-accounts

Charity registration number SC049609 (Scotland)

AYR HOUSING AID CENTRE SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

AYR HOUSING AID CENTRE SCIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

A Berry M Greenan C McArthur J Williams

Charity number (Scotland)

SC049609

Independent examiner

Stewart Gilmour & Co. Chartered Accountants 24 Beresford Terrace Ayr KA7 2EG

Bankers

Bank of Scotland P.O. Box 1000 BxX2 1LB

Solicitors

Kilpatrick & Walker Solicitors 4 Wellington Square Ayr KA7 1EN

:

CONTENTS

Page
Trustees’ report 1-4
Independent examiner's report 5
.
Statement offinancial activities 6
Balance sheet 7
Statement ofcash flows 8
Notestothefinancialstatements 9-17

AYR HOUSING AID CENTRE SCIO TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025 EEE The trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended) and "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).

Objectives and activities

Ayr Housing Aid Centre (SCIO) are committed to helping anyone in South Ayrshire who is homeless, in housing need or poverty. Where funding permits, services are provided to surrounding areas.

Services:

The Centre's services are innovative, preventative, proactive, participatory and inclusive. These directly link to the overall ethos of the Centre to ensure high quality services are provided and are accessible to anyone in housing need and/or poverty. Each of the AHAC services’ contribute to meeting our aims and objectives, contractual obligations while prioritising those we serve and the community. All services produce Internal Annual Reports and statistics which feed into our Annual Reporting cycle, including the Annual Service User Feedback Report. Due to reductions in Council funding, the Centre has required to seek additional external funding to ensure we meet increasing need, demand and expectations.

South Ayrshire Council Funded Services

  1. Type |, Il and Ill Housing information, advice and advocacy;

  2. Tenure Sustainment (Crisis Homeless prevention Housing Support Service);

South & East Ayrshire Council Funded Services

  1. Prison Housing Advice (Prison Link Centres, main base HMP Kilmarnock); 4. I'M IN! (Scottish Government funded SeAscape collaboration - Private Rented Eviction Tribunal Representation Service) funded 1.4.24 to 31.3.26 (year on year funding)

Additional funded services:

  1. VASA Mental Health and Wellbeing Fund Caseworker funded 1.4.23 to 31.3.26 (year on year funding)

As at 15.9.25 AHAC opened 1,417 cases + 251 additional enquiries (1,668) throughout this financial year 2024-25, compared to 1,351 + 190 enquiries (1,542) in the previous year. AHAC encourages self, internal and external referrals so anyone within the community can access free, specialist, accredited advice, advocacy _and representation. Throughout the case and as part of the closing process, people we work with are actively encouraged to engage with other support services where appropriate.

Purposes, Area of Benefit & Beneficiaries

The organisation is established for charitable purposes only for the main purpose of homelessness prevention; through housing and human rights, social justice and alleviation of poverty. The organisation operates within South Ayrshire and surrounding localities where funding is available.

The organisation shall promote (but not exclusively) its activities and delivery operations to: people who are Homeless, threatened with Homelessness, in Housing need, and to potentially vulnerable groups through early intervention.

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AYR HOUSING AID CENTRE SCIO TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 eee

Significant activities Ayr Housing Aid Centre SCIO is established for charitable purposes only, and in particular, the objectives are: 1. Relief of those in need by reason of age, ill health, disability, financial hardship, homelessness or threat of homelessness or other disadvantage;

  1. Relief of poverty;

  2. Advancement of human rights, conflict resolution or reconciliation: and 4. Advancement of education.

The trustees have paid due regard to guidance issued by OSCR in deciding what activities the charity should undertake.

Achievements and performance

Charitable activities

In this reporting year, the Centre continued to provide contracted services to East and South Ayrshire Council, with our offices open to the public, providing a safe environment for staff and visitors. This enabled us to continue to deliver high quality services to our service users throughout the Cost of Living and Housing Crisis. The Centre continued to monitor operational and financial performance throughout the year and adapted services for the service users, always evolving to meet specific needs. AHAC were proactive in securing additional funding to positively improve crisis situations for those in need by being selected as a Glasspool Frontline Partner agency.

South and East Ayrshire Councils contributed £343,815 for the contracted core services delivered. Due to various reductions in contract value, the Centre has had to apply for additional external funding to allow it to ensure sufficient staff are able to provide an adequate service delivery to those in housing need and poverty. AHAC received funding from the Scottish Government and VASA to enable us to provide enhanced Advice & Advocacy services to help those most in need and to cope with additional pressure from increased demand during the Cost of Living and Housing Crisis. It is a fair estimate that every year around 4,000 to 5,000 individuals or organisations directly or indirectly benefit from our services.

Review of business and future developments

During this year, we focused on our 5-year plan along with reviewing our expenditure to become even more efficient and effective, We continued to streamline our data/statistical/case recording, accounting and IT systems to improve accuracy and efficiency to reduce staff time collating, analysing and reporting. AdvicePRO and Xero packages were implemented to improve effectiveness and efficiency and has effected streamlining reports. We continued to proactively work with a range of stakeholders to mitigate the economic, health and social impacts on vulnerable people by accessing essential grants to alleviate poverty, in particular food and fuel. Within this year, grants to individuals paid from our accounts reduced from £7,242 to £2,228, with a concerted effort to have payments made directly to external accounts to reduce staff admin burden. From 1 April 2024, we became a Glasspool Grant Delivery Partner for the Flexible Frontline Fund, enabling us to offer immediate assistance for those in need. This year we were fortunate to have the value of this increased from £40k per year to £50k - £47,500 within the period of this accounting year.

We influenced local and national policy through responding to homeless, housing and poverty-related consultations which directly affect those we work with. We worked with various groups including Poverty Alliance, CPAG, One Parent Families, Oxfam and Centrepoint to lobby on poverty-related issues.

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AYR HOUSING AID CENTRE SCIO | TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 eee

Financial review

Financial position

The results for the year showed a surplus of £3,474 mainly due to various staffing changes and renegotiation of running costs contracts, as well as spending under budget for various categories. The charity is in an acceptable financial position, with cash funds of £440,497 and reserves of £402,642 at the year end. AHAC will continue to make savings though strict budgeting and expenditure control. AHAC continues to have a tender contract with South Ayrshire Council until March 2026, and East Ayrshire Council's part of this contract renews annually through agreement. AHAC will continue to seek other funding streams to enable us to continue to promote social justice and access to free Tribunal representation while minimising risk to central funds. Five-year financial budget forecasts have been prepared within our 5-year plan and are reviewed. AHAC will continue to evolve and develop to achieve our core aims of preventing and delaying homelessness, as well as alleviating poverty wherever possible.

Reserves policy

The Board recognises the need to hold reserves to provide the necessary working capital to carry out our activities and to provide protection against future adverse financial circumstances. Our target is to retain an amount equivalent to 4 to 6 months operational expenditure in designated reserves for this purpose. We have designated reserves of £316,347 to provide for identified redundancy liabilities of £36,275, and a further £255,072 for salaries and admin costs and to protect against contract liabilities in the event of current funding ceasing. We have also provided a future designated reserve for a potential office relocation of £25,000. Restricted funds comprise of funds that are subject to specific conditions imposed by the donor on how these funds can be spent. At 30 June 2025, we had restricted reserves of £739 relating to grants received for specific purposes. Unrestricted reserves of £85,556 are available for any purpose.

Future developments & plans for the future

The next 12 months will focus on delivering and monitoring our secured contracts and tendering for the new Council Contract to start on 1.4.26, We will review our 5 year plan and work on our new plan period including seeking additional funding streams to maintain or increase service delivery to meet demand and expectations from the community we serve. Additional income generation will further enhance existing services and allow us to react immediately to crisis poverty situations. We will continue to influence local and national policy through responding to homeless, housing and poverty-related consultations and campaigns which directly affect those we serve.

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 4 to 6 month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust and constitutes a Scottish Charitable Incorporated Organisation (SCIO). Ayr Housing Aid Centre became a registered SCIO on 1 October 2020, SC049609. The Centre is registered with the Office of the Scottish Charities Regulator (OSCR).

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

A Berry M Greenan S Keith P Lappin C McArthur J Williams

(Resigned 21 January 2025)

(Resigned 6 September 2024)

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AYR HOUSING AID CENTRE SCIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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Organisational structure

The structure operates on a single tier basis as defined by The Charities and Trustee investment (Scotland) Act 2005. The Centre is governed by a Board of volunteer Trustees. Members of the Board are appointed by the members at the Centre’s Annual General Meeting. The minimum number of Charity Trustees is 3 and the maximum is 9. The Board have collective general responsibilities for the Centre's aims and objectives, and to ensure sound governance in all aspects of operations. The Centre's constitution provides powers for the Board and the operational framework.

Key management remuneration

:

The Centre's policy ensures that Senior Management are fairly rewarded for their contribution to organisational objectives. The remuneration of the Senior Management teams comprises annual salary and employer pension contribution. Annual salaries are regularly benchmarked against industry averages, and any pay awards are considered and approved by the Board.

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The trustees’ report was approved by the Board of Trustees.
MouDy. beenLsecrry
A Berry
Chairperson
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Date: 17 December 2025

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AYR HOUSING AID CENTRE SCIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF AYR HOUSING AID CENTRE SCIO

OT

to| report17. on the financial statements of the charity for the year ended 30 June 2025, which are set out on pages 6

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 Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act 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 2006 Accounts Regulations. 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 seeks 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 | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

Kenneth C Livingstone B.A., C.A., A.I.P.F.M. The Institute of Chartered Accountants of Scotland

Stewart Gilmour & Co. Chartered Accountants 24 Beresford Terrace Ayr Ayrshire KA7 2EG United Kingdom

Dated: 17 December 2025

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AYR HOUSING AID CENTRE SCIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

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Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes
Income and endowments from:		 £ E £ £ £ £
Donations and
legacies
Charitableactivities
Investments
Otherincome		 3
4		 1,178
343,815
11,057
2,824		 -
140,768
-
-		 1,178
484,583
11,057
2,824		 543
349,091
9,070
1,930		 -
99,569
-
-		 543
448 660
9,070
1,930
Total income 358,874 140,768 499,642 360,634 99,569 460,203
Expenditure on: 6
Charitable activities 7 341,697 154,471 496,168 301,446 99,203 400,649
Netincome/(expenditure)
forthe year/
Netmovementinfunds 17,177 (13,703) 3,474 59,188 366 59,554
Fund balances at 1 July
2024 384,726 14,442 399,168 325,538 14,076 339,614
Fund balances at 30 June
2025 401,903 739 402,642 384,726 14,442 399,168

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

All income and expenditure derive from continuing activities.

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AYR HOUSING AID CENTRE SCIO

BALANCE SHEET

AS AT 30 JUNE 2025

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2025 2024
Notes £ £ £ £
Currentassets ,
Debtors
Cash atbankand in hand		 11 44,106
440,497		 66,142
383,737
Creditors: amounts falling due within 484,603 449,879
oneyear 12 (81,961) (50,711)
Netcurrent assets 402,642 399,168
Income funds
Restrictedfunds
Unrestrictedfunds		 13 739
401,903		 14,442
384,726
402,642 399,168

The financial statements were approved by the Trustees on 17 December 2025.

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A Berry
Trustee {
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AYR HOUSING AID CENTRE SCIO

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2025

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|||||||| |---|---|---|---|---|---|---| |TT|I| |2025|2024| |Notes|£|£|£|£| |Cash|flows|from|operating|activities| |Cash generated from operations|17|45,703|35,053| |Investing|activities| |Investment income received|11,057|9,070| |Net cash|generated|from|investing| |activities|11,057|9,070| |Net cash|used|in|financing|activities|-|-| |Net increase|in cash and cash equivalents|56,760|44,123| |Cash and cash equivalents|at beginning|of year|383,737|339,614| |Cash and cash equivalents at end of year|440,497|383,737|

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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1 Accounting policies 1.1 Accounting convention

The financial statements have been prepared in accordance with 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 RepublicFRS 102. of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by

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 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. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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. 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.

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AYR HOUSING AID CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 I

1.7 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 ail 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 withinvalue ofone theyearfuture are paymentsnot amortised.,discounted at a market rate of interest. Financial liabilities classified as payable

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

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

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

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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AYR HOUSING AID CENTRE SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025 eee 1 Accounting policies

1.9 Retirement benefits

Ayr Housing Aid Centre is a member of the Strathclyde Pension Scheme, a Local Government Pension Scheme, which is a defined benefit scheme and provides benefits based on a final pensionable pay. As part of the Admission Agreement to the Scheme both Ayr Housing Aid Centre and South Ayrshire Council agreed that assets of the Pension fund in respect of the Charity employees and former employees shall, at all times, be notionally allocated to South Ayrshire Council and the liabilities of the Pension Fund shall, at all times, be the responsibility of South Ayrshire Council and not Ayr Housing Aid Centre. As a consequence of this agreement there is no requirement to disclose pension assets and liabilities in the accounts of Ayr Housing Aid Centre. South Ayrshire Council guaranteed those already in the scheme linked to SCIO status. Any new employees who joined after conversion to SCIO have been enrolled in the Nest pension scheme. 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.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 1,178 543
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 11,057 9,070

5 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

SSE

6 Government Grants

Included within income from charitable activities is government grants received of £484,583 (2024 - £430,972). There are no unfulfilled conditions or contingencies attaching to the grants.

7 Charitable activities

Charitable Charitable
Expenditure Expenditure
2025 2024
£ £
Wages
Social security
Pensions
HR consultancyand otherstaffcosts		 343,740
22,713
27,794
3,288		 290,830
25,056
33,226
3,751
Telephone
Postage and stationery
Rentand rates		 1,446
1,844
10,825		 1,346
1,104
9,297
Overcharged rent - 7,419
Lightand heat 1,625 2,580
Insurance 1,536 1,496
Repairs and maintenance
Subscriptions		 2,752
6,909		 1,194
4,866
Glasspool expenditure 53,703 -
Computer costs 3,740 3,424
Officeexpenses 2,600 899
Conferences and training 1,758 3,415
Cleaning 1,869 1,489
Grants to individuals 2,228 7,242
490,370 398,634
Share ofsupport costs (see note 8) 38 169
Share ofgovernance costs (see note 8) 5,760 1,846
496,168 400,649
Analysis byfund
Unrestricted funds 341,697 301,446
Restricted funds 154,471 99,203
496,168 400,649

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

See

8 Support costs
Support Governance 2025 2024
costs costs
£
.		 £ £ £
Accountancy and legal fees
Regulatory costs
Independent examination fees
Bankcharges		 -
-
-
38		 3,960
840
960
-		 3,960
840
960
38		 210
676
960
169
38 5,760 5,798 2,015
Analysed between
Charitable activities 38 5,760 5,798 2,015
9 Trustees
None of the trustees (or any persons connected with them) received any
Charity during the year. (2024 - ENIL)		 remuneration or benefits from the
10 Employees
The average monthly number ofemployees during the yearwas:
2025 2024
Number Number
12 11
Employmentcosts 2025 2024
£ £
Wages and salaries 343,740 290,830
Social security costs : 22,713 25,056
Other pension costs
;		 27,794 33,226
394,247 349,112

9 Trustees

10 Employees

Key management personnel remuneration for the year amounted to £110,087 (2024: £107,796)

There were no employees whose annual remuneration was more than £60,000.

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

|

NOTES TO THETO THETHE FINANCIAL STATEMENTS (CONTINUED)STATEMENTS (CONTINUED)(CONTINUED)
FOR THE YEAR ENDEDENDED 30 JUNE 2025JUNE 20252025		 NOTES TO THETO THETHE FINANCIAL STATEMENTS (CONTINUED)STATEMENTS (CONTINUED)(CONTINUED)
FOR THE YEAR ENDEDENDED 30 JUNE 2025JUNE 20252025		 NOTES TO THETO THETHE FINANCIAL STATEMENTS (CONTINUED)STATEMENTS (CONTINUED)(CONTINUED)
FOR THE YEAR ENDEDENDED 30 JUNE 2025JUNE 20252025		 NOTES TO THETO THETHE FINANCIAL STATEMENTS (CONTINUED)STATEMENTS (CONTINUED)(CONTINUED)
FOR THE YEAR ENDEDENDED 30 JUNE 2025JUNE 20252025
TTeee
11 Debtors
Amounts falling duewithin oneyear: 2025
£		 2024
£
Tradedebtors
Otherdebtors
Prepayments andaccruedincome		 25,931
300
17,875		 43,621
15,784
6,737
44,106 66,142
12 Creditors: amounts falling duewithin oneyear
2025 2024
£ £
Othercreditors
Accruals and deferred income		 1,822
80,139		 9,916
40,795
81,961 50,711

Deferred income of £58,222 (2024: 23,124) is included in the above balance. This comprises of funding received in advance.

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement infunds Movement infunds
Balanceat
4 July2023
£		 Incoming
resources
£		 Resources
expended
£		 Balanceat
4 July2024
£		 Incoming
resources
£		 Resources
expended
£		 Balanceat
30June2025
£
GetStarted PackGrants
People’s Postcode Lottery
Glasspool
VASA
I'M IN! Project
Evoive		 4,698
9,378
-
-
-
-		 (2,534)
6,048
9,999
31,876
54,179
-		 (2,164)
(5,691)
(8,292)
(31,876)
(54,179)
-		 -
9,735
4,707
-
-
-		 -
-
47,500
30,221
$8,520
4,527		 -
(8,996)
($2,207)
(30,221)
(58,520)
(4,527)		 -
739
-
-
-
-
14,076 99,568 (99,202) 14,442 140,768 (154,471) 739

The restricted funds received can only be spent on the following purposes and have arisen from the following sources;-

Get Started Pack Grants - Funding from South Ayrshire Charitable Trust to enable us to provide those moving into their new homes with 3 packs - Get Started cleaning, decorating and cooking. I'M IN! Project - Funded by the Scottish Government in partnership with SeAscape to provide advice and advocacy with the main aim of preventing homelessness to tenants in the Private Rented Sector through early intervention and from 1.4.24 tribunal representation. People's Postcode Lottery Grant - Funding for systems development staff to integrate a new CRM system, and payment subscription.

Glasspool Grant - Frontline funding to help service users in need with essential goods/services,

VASA Grant - Funding to employ a Caseworker and associated costs.

Evolve - Thriving Communities Employability 6 months work placement.

SSE

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

DTT

14 Unrestricted funds
.
Theseare unrestricted fundswhich are materialtothecharity's activitiesmade madeupasfollows:
Movement in funds Movement in funds
Balanceat
1 July2023
€		 Incoming
resources
£		 Resources
expended
£		 Transfers
£		 Balanceat
1 July2024
£		 Incoming
resources
£		 Resources
expended
£		 Batanceat
30June2025
£
General
Designated RedundancyFund
DesignatedOfficeMoveContingency
Designated FutureOperation Costs		 66,710
28,756
25,000
205,072		 360,635
-
-
-		 (301,447)
-
-
-		 (87,519)
7,519
-
50,000		 68,379
36,275
25,000
255,072		 358,874
-
-
-		 (341,697)
-
-
-		 85,556
36,275
25,000
255,072
325,535 360,635 (301,447) - 384,726 358,874 (341,697) 401,903

ree

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AYR HOUSING AID CENTRE SCIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |15|Analysis|of|net assets|between|funds| |Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |funds|funds|funds|funds| |2025|2025|2025|2024|2024|2024| |Fund|balances|at|30|£|£|£|£|£|£| |June|2025|are| |represented|by:| |Current assets/(liabilities)|401,903|739|402,642|384,726|14,442|399,168| |401,903|739|402,642|384,726|14,442|399,168| |16|Related|party transactions| |There were no disclosable|related|party transactions|during the year (2024|- none).| |17|Cash|generated from operations|2025|2024| |£|£| |Surplus|for the year|3,474|59,554| |Adjustments|for:| |Investment income recognised|in statement of financial|activities|(11,057)|(9,070)| |Movements|in|working|capital:| |Decrease/(increase)|in debtors|22,036|(66,142)| |Increase|in|creditors|31,250|50,711| |Cash|generated from|operations|45,703|35,053|

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