2024-12-31-accounts - CrossReach Community Connections

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CrossReach Community Connections SCIO Scottish Charity Number: SC049772

Report of the Trustees and Financial Statements

For the year ended 31 December 2024

Report of the Trustees for the year ended 31 December 2024

The Trustees are pleased to present their report together with the financial statements for the year ended 31 December 2024.

Reference and Administrative Information

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Charity Name: CrossReach Community Connections SCIO
Charity number: SC049772
Registered Address:
Correspondence address:
Trustees and Office Bearers
Chair (appointed 26 September 2022)
Secretary (appointed 28 August 2024)
Treasurer (appointed 26 September 2022)
(appointed 28 August 2024)
(appointed 28 August 2024)
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Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered on 25 November 2019. It has a single tier governance structure whereby the Trustees are the members of the Charity.

Appointment of Trustees

The Board may appoint a person to be a Trustee by a resolution passed with a majority vote at a Board meeting. Trustees vacating office at the end of an AGM will be deemed to have been re-elected at the Board meeting which follows, unless they advise the Board that they do not wish to be reappointed, or a resolution for their reappointment was put to the Board meeting and not carried.

Trustees will normally be members of the Board of CrossReach (the Social Care Council of the Church of Scotland).

Objectives and Activities

Charitable Purposes

The Charity’s purposes are:

the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage;
the advancement of health;
the advancement of religion specifically by the provision of specialist caring resources to reflect the Christian ethos of love, compassion and care for all.

Activities

The Charity does not carry out any activities by itself directly. The Charity applies for grant funding from local and national government bodies and other grant makers and trust funds. It then passes the funding directly to CrossReach (the operating name of the Social Care Council of the Church of Scotland). All the work to fulfil the conditions of the funding is carried out by CrossReach. The terms and conditions of the funding are adopted by CrossReach as though they were the main party to the grant. There is a signed Memorandum of Agreement between CrossReach and the SCIO.

Achievements and Performance

In 2024, the SCIO was awarded an 18-month grant from the Inspiring Scotland Scottish Government Perinatal and Infant Mental Health Fund. This funding was awarded to enable the ongoing support of perinatal and infant mental health services provided by CrossReach Counselling Moray, as well as to assist with the continued development of distance counselling services through CrossReach Counselling. The total grant awarded amounted to £132,000, covering the period up to March 2026.

Financial Review

Other than the receipt and distribution of grant funding, the SCIO had no other income or expenditure in the year.

Reserves Policy

The SCIO has no employees and no assets. It receives grants and passes them onto CrossReach. The Trustees therefore do not believe it is necessary for the SCIO to have any reserves. In the event of a winding up, the only potential liabilities would be repayment of funding where services had not been delivered and this liability has been indemnified by CrossReach in the MoA.

Plans for Future Periods

The SCIO will continue to seek grant funding which it will pass on, as a grant, to CrossReach.

Signed, on behalf of all the Trustees:

11 September 2025

Independent Examiner’s Report to the Trustees of CrossReach Community Connections

I report on the accounts of the Charity for the year ended 31 December 2024 which are set out on pages 4 to 5.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

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

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 2005 Act and Regulation 4 of the 2006 Accounts Regulations
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

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

11 September 2025

Statement of Receipts and Payments for the year ended 31 December 2024

Unrestricted Funds £ Receipts Grants (note 4) - Total receipts - Payments Grants (note 4) - Total payments - Net receipts/(payments) - Transfers to/(from) funds - Surplus/ (deficit) for year - Statement of balances as at 31 December 2024 Unrestricted Funds £ Cash and bank balances at start - Surplus/(deficit) shown on receipts and payments statement - Closing cash and bank balances -	Restricted Funds £ 130,092 130,092 130,092 130,092 - - - Restricted Funds £ - - -	2024 Total Funds £ 130,092 130,092 130,092 130,092 - - - 2024 Total Funds £ - -	2023 Total Funds £ 145,000 145,000 145,000 145,000 - - - 2023 Total Funds £ - -




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The Charity does not have any assets or liabilities.

Signed, on behalf of all the Trustees:

11 September 2025

Notes to the accounts - for the year ended 31 December 2024

1 Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objectives of the Charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the Donor or when funds are raised for specific purposes. All the grants received are deemed to be restricted funds as they are received expressly for the purposes of delivering the services specified in the grant application.

3 Related party transactions

As the Trustees of the SCIO are also board members of CrossReach, the two entities are related parties. The SCIO passes grants on to CrossReach under the same terms and conditions as apply to the initial award to the SCIO. There is a signed agreement between CrossReach and the SCIO covering the transfer of grants.

4. Grants Received

For the year ended 31 December 2024, there were two sources of income. The first is the Corra Scottish Government Alcohol and Drug Mission Fund, which totals £400,000 and is £100,000 per year running until 2026. The second is the Inspiring Scotland Scottish Government Perinatal and Infant Mental Health Fund, which totals £132,000 and is over 18 months, running until March 2026.

These grants were passed straight on to CrossReach who then carry out the activities funded by the grant from the SCIO. The grants were received into the bank account of CrossReach, not the SCIO, because at the time of the grant applications the SCIO’s bank account had not been fully activated.

Perinatal and Infant Mental Health Fund Alcohol and Drug Mission Fund Highland Mental Health and Wellbeing Fund Total Grants	2024 2023 £ £ 30,092 35,000 100,000 100,000 10,000 130,092 145,000