REGISTERED CHARITY NiJMBER: SCOgI1&1 REPORT OF THE TRUSTEFS AND UNAUDITED FINANCIAL sTATE&Nrs FOR THE YEAR ENDED 31 DECEMBER 21124 FOR VIEIVCARE PROJEcr (scio) Williarn Duncan (UK) Limited C.harted AcLounlants 4d Aychingramoni R(Ad Hamilwn ML3 6Ir
VIEWCARE PROJECT ISCIO} CONfF.TrflS OF THE FINANCIAL sTATF.mET FOR THE YEAR ENDED 31 DECEMBER 20 Rert ofthe Trnstees Independent Exatnimer's Rep)rt stAtent of Fitsaneial Aetfvilies StAtemÈnt of FiDaThti*l P(tsiti Notes to the Fi&d81 stennts 7 to 11 Detailed Ststoment of Fillaneial Aetlvities 12 to 1.3
VIEWCARE PROJEcr {scioi
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED JI DECEMBER 24)24
The tru5es present their re]x)rt with the financial statements of the charity the year ended 11 DecemlKr 2024. '1'he
trus¢ce% have adopieLI thl provisions of ArLounling and RLWtting by CharKtscs". Statcrncnt of Rtcommended Practic£
applicable charÈit¢% prcroring ihcir occi)unts in accordance with ihe FiTh3ncial Rew)rting S(andard applic£iblc in the
IIK and Republic of Ireland {FRg 1021 (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Obiectkwes and ail
Viewc.a Pry)jeci is a non-profil S¢ti'ice e8thblished hy the c.hurch in May 2016. The pject is b). Church
i'olunt¢CTS Ifrin Viewrk Pari%h C.huJrh and aihcr l(ul chur¢he8) aNI m¢ um¢ mernir of sthff. The proje
pn)vide8 an inwvaiiv¢ appriwh io th¢kling EX)vcrry i&suc.% for th(ksc in need b}, pjvviding a 'one-sp. shop approach.
The c.hurch h&$ Pl grcai emplSiS on our missian of sup[ning tople who arc wuggling, within North and £()uth
12narkshirc, in any way we arKI our servicc is fully utilised by tnuliiplc a8encics across iK)th cou[11 areas and
individualslfamilics from our IoLal area. Wc PToiide help for adult5. ch]'Idrcn & ts. Many of thos¢ supp)rted displa)" a
combinalion of signifL¢ant challenges. including those eA]encing homelessness, Tlloney Tnanatse¥nenl issues. hculth
problems. and unemployment and alw often have eAperienced dirriculty in accessing mainsiream SUp)rt.
Signillcanl ae¢lvltles
The various sirdftds rf the service ate..
-F(KKlbank dISbuU0n of nOn-rishable & frozen f(yytstuffs people in need iwice a week.
-clothing tmnk th%tribuiing clothing. toys & ioiletries for imbies, children and adults. iicms Iwicc a iveek.
-Homc bank.. disthbuting srfi furnishin. small elcctricais, cleaning pr(xlucts and homewair tivice a ive¥k
-Chtistmas' Hamts.. distsibute5 1(KxI haMr, toy5 and for individuals and families in need.
-Signwsting to multiple wganisati(ffls to assist pwple in WiÉng righi help.
-Vi¢wCaJY works collalKirati%el) with CAB once a week. allowing seThi¢e access advice and help.
-Fre¢ hot fwj via blessings vouchers &h¢me
-Teen StKace Youth Café- offcring kids a safe sw io get off the streets and gth fT¢e f(XKI & drinks
ACHIEVEMENT AND PERFORMANCE
Charitable actlvltAes
View¢are rdn varivys tnitiaiives in the year at IKlpin8 our I2[ comFnunity, sot1 arc sumtywised Il0w.
Service
Clothin8 Imnk
Clients
AdulLS
Children
2011
2022
141
103
276
2(
2d)
415
269
2,459
Hotne iHnk
Fllmnk
Adults
Children
Pets.
A(lults
Children
1,152
655
.37
402
425
3059
1,135
141
12
622
5,120
Christmas ham
442
467
6229
Total
BLt%vccn 75-95 kids attend 'l'een Space rd¢h week regularly. Kids are fcd & bi]L8 every week with piua &
chiB% or ho()¥5 oncc a month.
Throughnui the church building we have signs up with a numtrtr ¢all or xt tf the Teading is hungry or needs
help. This alloivs us to klp Fople ivho arc in thc buildijig for other aLUI'iiies likL imby & kKJ(Uers for example. If thev
conthct the nuEnbcr trcause they are hungry the) recei¢ a f(J)d [(.] confi(kn12ally as the), leave ihe building Uiai
The donations the proj
VIEWCARE PROJECT ISCIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 21J24 FINANCIAL REVIEW FI ltIOn The athed stament rf Financial Position shows the IrQme aj exr¢n(liiure for th¢ y¢ar gcD¢rntd by the charity's aciiviiies. Inc(xn¢ iotall¢d £32,&h12023- £42205). Rosirictrd [lS re£Yiv¢d this year were £nil (2021 - £138(X)). FA[mIl¢u fro¥n the $trIcd fund amourrtcd to fl,747 (20?3 - £185991. UnMiric(ed expenditure for the Jrar I(llEd £305H (2023 £282111 which was primarily used for charitable aciiviiies an4J supwn c(JsLs.'I'hi5 resulied a nei deficil of L5t)7fj 12023- £4fA151 lor Iheyear. Reseryfs p)Iky Any furn15 w¢ hai¢ will us¢d for OTEwTrillg iunr)in¥ LU¥iS. STRucfuRE, GOVERNANCE AND MANAGEMENr Govern1J do¢unt Vic%i'carc Projcct is a Scottish Churitsble IncoT[A)raI Orsanisation, governed by iisconsuiution. Org4nisAtw)tt Strtre 'l-he buSinCs rf the Lhwily ig direcwl by a ly)ard rf twsrces comprisin8 between no Ihary 4, I moT¢ t10 12 MCMITr, pillted by the memkrs 21 annii#l general m¢iing qeTve f(Trr year. all being eligihle for re-electitsn. "rh¢ pan limc employed ctrordinats)r is sUp1x)n by .3 volunteei team leaders and a bank of approxiThatrly &) additiotd wolunteeFS wl)o mn and manage each sTrnd (Trf the Stltr on a rtha bls. I"he Chrisunas. Iwmp¢r project incIleS a huxe number of addiiionaj iolwitc£rs who tt)me on txx¥d for I)emtEr (mly to manage and run ihe hiimper p]Y)ject. REFERENCE AND ADMINISTRATIVE DETAILS Regtered Charity nwntrr -%COi0184 VEeM Park Y)Sh Church 4(X) Uld EInbUrgh R(ul Uddijigsion G716PJ Trnste Page 2
VIEWCARE PROJECT ISCIOI REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 DECEMBBR 2024 Approved by order of E(Hrd of irustccs on 13 May W2.f a1 signcd on its khalf by.. Page 3
INDEPENDENT EKAMINER'S REPORTTO THE TRUSTEES OF VIEWCARE PROJEcr IscIo) I rew)rt on the accounts for the year ¢nded 31 Decemlxr 2(124setout on rAges five eleven. Respeetiye rwibilitie5 oftrusttts#nd examier I'he chariry's iee5 are restK)nsiblc for thc prction of ihe attounts in accorda]e with the MiS of the Chariues a]Ki Tr Invcstnnl ISc(Aland) ALI 2QK15 and Lhe Chariiies Accounts Iscodand) Regulations 2(X)6 las afftenthdl. The charitN's trustees consider thaÈ the audit requirement of Kegulauon l(K I Ila) ts) {c} of thc Accounts Regulations dtts not apply. It is m) reSIl$1b1l1i). w exanune accowjts as r(4uircd undcr Saaion 44llllel of the Aci and ts) sth vhcthcr particular maikrs have come tomv attenuon. Bfi& of the indeent examluer's wort M)" cxatninaiion was cwried oui in aOrdanCe with Regulation I l of the Charitics Aclln (Sc£xJaTKII Regui<iiion . Ali includ¢s a ILvicw uf ihr <KU)Unting tcw]d& kLpi by the ¥lJariiy atyj a COparISn of ihc aoUnts prcscJi(¢yJ with rword$. li als) ilud&s U)nsidciabvn of any unusud items or di%10surcs in th¢ accwnts, and s¢cknng cxplthttiottS fmm you as Irus¢ecs ¢on¢cmirt8 anj swh mattsys. Thc protixlurcs undcrtnkLll do not PTovidc oil thL' evidcnce thai would b¢ rcquircd ID tm audit, atKi (x)Jwu¢nti}' I Ib not eXpsS audii opinion on the view give l)y thc thCCLMJnL8. Indynd(*t ex8111iiier'5 St&temeDt In t(Jnnecii()n ¥viih my examirration. no mancr has CL)me to my attenbOT)'. 111 which giv¢s m¢ rtAsonable cause to telieve thai. in any Marial Jysirct. th¢ r(xJuirCnnrs io k¢ep accounting records in accortsnce with secti( 4% Illal of thc 2(M)5 Act Regul]0 4 of the Accounts Regulatsons; and to ppare accounts which acc1 with thc aCCOUftting records and w comply with R¢gu]ats"on 8 of th¢ Ac¢ounts Regulation5 have noi ixen mei: ( (21 to which. tn my opttiort. attention should k drnwn in order to enable a prow undcrsthnding ot" thc accounts to tucd. I ne Insulu ot QJJwL¢r¢d Attounwits ot. ScotsaTrJ William Duncan IUKI Limtted chartered Accoun(ants' 4d Auchingrdmoni Road Hamilton ML3 6JI 13 May 201) Pag¢ 4
VIEWCARE PROJECT ISCIO) srATEMENf OF FINANCIAL AcrtVlTIFS FOR THE YEAR ENDED 31 DECEMBER 21)24 Jl.12.24 I'otal funds 31.1223 Tothl Ullrestricied fund Resthcied fund Notes INCOME AND EN}yMEplfS FRO Donations and legacies 31.405 31.405 39B28 Investsneni income 2J77 32.( 32,fth 4220) EXPENDITURE ON Charitable actIlIeS vie1v project 30534 7.747 .48281 46810 NET INCOMFJIEXPEf4DrruRE) 21172 ,747) 15fj751 I4,>5) RECONCILIATION OF FiNDS Tothl funds broughi forwan) 48.1 8287 56288 (()893 TOTAL FUNDS CARREED FORWARD 50,(n3 54) 50,613 56288 notes form Tmrt of these fitw]ctai statemen(s Page 5
VIEWCARE PROJEcr {scio) STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2024 31.12.23 Ti)tsl IlnTesIricd fund Resiricied fund Tn¢al N(* CURRENT ASSETS Cash at bank and in hand 51513 56,918 CREDITORS AtTK)unts f'alling du¢ within one year NET CURRENf ASSETS 50,073 540 50.613 562¥8 TOTAL ASSETS LESS CURRENr LIABILITIES 50.073 540 30013 56288 NET Els 50,073 50,613 56288 FUNDS I Inr¢siricied funds ResrTicied fiiThls 50J)73 540 48.(N)i 82g7 TOTAL FiJNDS -sohi.I The financial stAiemenTS were approv¢d by the B(wd of TteeS aTKi authoris¢d for issue on 13 May 225 and w¢rc sitsned on its behall bv.. The n¢t9 form of these financial st#t¢m¢nts Pdge 6
VIEWCARE PROJEcr Iscioi NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 DECEMBER 20 STATirroRY INFORMATION Viewcajy PN)jeci {.SC.101 iq a Scollish C.harithble IncortK)rad Organisaiion ISC.IO) a chariry regir¢d in Scthland. regi¢re<l chariiy nuMr SC.050184. The charsry's regisiered numIr and registered office address can found in the rert of the trusLees. The presentation cuntncy of the finaTKia] stalennts is ihe Pound Srling (£1. ACCOUNfING POLICILS B&sks of prIllg the IlnaDclai slatemeDts Thc financial stsMents (jf the charit)., which is a public benefit entiiy undeT FRS 102. have ert ppared in accotdancc wilh the Chatities SORP IFRS 1021 'AccoLting and RetKMing b¥ Cl]arities'. Slement or Rett)mmended Prdciice applicable w ¢hariucs pretwing their a¢unL4 it) acrdance ivith the Financi RcpN)rtit]g .8thndard applicable in the UK attd Republic of Ireland {FRS l(f21 leffe£live l JaTruary 20191,. Fjnancial Retxjning Sthndard 102 The F][kl¢la[ Rewrting Standard appliLable i]] the UK Republic of Ireland, atld the Charities kuld Tru51ee Inw¢slment ISLUtland) Act 2(X)5. Tr financiaj Staments hav¢ been prcpared under the historica] cost convention. In common with orgar)i8auons ihe Lhariiy is facing FOtenua] i8su¢s ill rosrttL or ¢ht COVID-1g panderyuc. This is an ongoing situauon and the chariiy is adopung a StragY Èo manage the ever changing siiuauon as etfcciively &$ w)ssible. The ttuste¢s are satisfied that these events do not affec¢ the chariiy's abiliiy to coniinue &$ a going con¢¢rn aj this bas'is is appropriaie for (he preration of ihe a¢couni%. Ineome All income is recognised tn the Staternen( of Financial Activities once the chariry has entitletnent to the furmls, kt is proithble thai the income will Ir received and the amouni can IK measurcd reliably. Expenditure l.iabiliiies are recognised as eXndi1 as SLN)n as there is a legal or o)nstniive obligation Committing ihe cknriiy to that eXnd11. li is PTobahle thai a tran5fcr of economic tKrtefils will T¢qUiTcd in lleMlnl and the amount of the obligaiion can mwuff(I rclidbly. FAwld1tU is ac¢()unted for on an accrua15 basis arKI ha5 tttn classified undcr hdingS [t aggrcgdtc all caqi related ia the category. Wher¢ ¢051S cannot be directly attTibuted to rticular he&lin85 they have Ien all[£d io activiiies on a tssi8 conqioeni with the w of resources. Twlwjn Th¢ Chariiy is eAemM froTn on its Charitable activities. Fund a£counthig Unre8tri¢ted funds cao used in ac¢ordaTKY With the charitablc objectives at the discretion of th¢ irvC¢s. RcstEiCted ful$ can only used for particular restricted PUTtKises within the objects of the chariry. RenCilon$ arise when stxcified b). the donor or when fUJ$ ajr raised for yarticular resiricted purrKtse5. FurtherextAa]]ation of the nature and purptw of ea¢h fund is include<l in ihe nOS 10 the financia] ststettKnts. purch and leskng committs Rentsls paid under 0[rating leCS are charged to tht Sra¢ewni of Finoncial Aaiviiies on a siraight line tAsis over the peri(yJ of the le&se. Fknanciai instnnts Basic financi instrwnents recogDisaJ as follows.. Page 7 contÉnued...
VIEWCARE PROJECT (SCIO) NOTES TO THE FINANCIAL STATEMENTS. ¢ontinned FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUP4TING POLICIES. continueil FÉnanciaJ i1¢)ents lil Debtor5 Short ¢cmi thbiory arc nwsvr¢d ai transaciion pricc, loss any impaim)cni. IJ)arns r¢ccivabl¢ a mcasurc<l initially ai fair valu¢, n¢1 of tranetiOn ¢É)sts, and arc m&gsurcd sutwu¢ntlJ' or anK)nIrt cos¢ w%ing thc effL]ve inrcT¢Si tIxI less any imrMent. lu) Cth ¢h eqllivaleDts C&sh and c&%h vIValenL8 in¢lwt¢ C&8h ai t)ank and in hand. Cash and cash equ7vCts are shoivn net of bank ove]Klrafts. which are included as current tknrrowings in liabilities on the sAament of financial rositi. 11111 Crnjitors Short leTtn trade creditOTS are rtleasured at the trdllSXtiOTt price. Other firClaI liabilitie5, including Ixlnk loans. measured initially ai fair value. nei ol transaction costs. and a]Y measured subsequenuy ai amortid sing the efflIVe inrest mettKKI. ProTrry5iO for liabijili The charity TognIseS a provision for annua] leave accr1 by cmployees as a result of services re[ered in the curreni ricKl. and ii'hich eEnployee5 are entided czrry forward and use wiihiTr the next 12 ttThths. The pn)vision is rneasured at the sdary c051 I1b]e for the peritxi ofabsenc£. INVESTMENf INCOME 31.1213 Intrrest e1ve 1201 2J77 TRUSTEES, REMUNERATION AND BENEFITS 'rhere were no trustees, remwieTauon or other teneflts for the year endLxt 31 De¢eMr 2024 rK)r for the y¢ar ended 31 DeceMr 2021. There were no tTUStees' eXSe8 patd for the year ¢nd¢d 31 tkcemt*r 2024 for the year etKled 31 De¢¢mt¢r 2023. Page 8 continued...
VIEWCARE PROJEcr {scio) NOTLS TO THE FINANCIAL sTATEmE- fontiDued bDR THE YEAR ENDED 31 DECEMBER 2024 CREDITORS: AmoUrrS FALLING DUE WITHIN ONE YEAR 31.12.24 31.1223 Other crediiors MOVEMENT IN FUNDS N¢1 movement in funds At 1.1.24 31.1224 Unrestrieted fllrtds Gencral fund 48mi )1)73 Restt*ted funds Rri¢j (7.7471 TOT AL FUNDS {5,6751 Net movement in fut)ds, included in the a)ve are as follows.. Incomin Rebources ex(1¢ MoiLm¢nt in lunds Unrestrieted funds G¢ner31 I'llnd 32fiJS (30SMI 2.072 ReStriCtL fllRd5 RLsiric£ed 17,747} 17,7471 TOTAL FUNDS 32t (382811 15,6751 Comparntlves for movement ill funds Net movement in funds At 31.1223 Atl.l.IA General fund 47Wb7 48.IM)I Restricted fllDd¥ kesiricted 13P86 14,79)) 8287 TOTAL FUNDS 14,6051 56288 Page 9 continued...
VIEWCARE PROJEcr Iscio) NOT&S TO THE FINANCIAL STATEMENTS- foDtiDual FOR THE YEAR EM)ED 31 DECEMBER 21)24 MOVEMENf IN FUNDS- contiDued Comparative nei movement in fuods, the aEove are as follows: Inu)ming resources Resources eXrnded Movemeni in funds Unrestricted fvnds G¢n¢r fund 28.405 {28211) Restricted funds Resirici {18.fj99} (4,7991 TOTAL FiJNDS 42205 {46310) (4,f&I51 A current year 12 nK)nths and prior year 12 combined tx)sition is as follows.. movem¢ni in fllnds Ai 1.123 31.1224 Unrestritted General fund 47807 2266 501)73 Restrleted fllnds Rcsiricted 13,086 (12>161 TOTAL FUNDS (893 (102801 50,61.3 A Lurrent year 12 nxJnths' and prior year 12 Mont combined nei movemeni in futs, included in the atx)v¢ are as fdlows: Incotning resources ResouTCeS eXnded MoveETreni in fU[S Ullrestricted funds Gener fwjd 61011 (58,7451 Restritted R¥siri¢¢u(I 138(K) 126,3461 112&161 TOTAL FUNDS 74811 {8.5,(YJl ) {10280) Page 10 continued...
VIEWCARE PROJE {SCIOI NOTES TO THE FINANCIAL STATEMENfs. eontinoed FOR THE YEAR ENDED JI DF.CEMBER 2024 RELATED PARTY DISCLOSURES There were no related wty traTll{s for the yearended 31 DeC£rnr 2024. Page 11
VIEWCARE PROJEcr (scIo) DffAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 31.1224 31.122 INCOME AND ENDOWMEMS Donatlons and Iwcies th)ftaiions Jift aid Gran 17,013 25h51 14,IIK) 13.1(K) 31.405 Investmettt Inierest receivcd 1201 Total Ineomkng reswrcfs 32,6 4220.) EXPENDITURE CharAtabk actlvltles Hi vf plant and machinery F( bank Clothes bank Hotn¢ t%k CAP payments Fm)¢r¥ency 5UPtK)rt Iccospa¢e l.ii'ing rw¥n Firsi wd trwning I"ransrK)rt C hrisimas git'ts Kitchen Tefurbishmen¢ ('.()ncert ¢ts C'ommunity day Repair8 and reneivals 5(K) 10,952 8,647 42fi7 -1.198 5,162 .1.)] ijii 4,7.39 .4(K) 2.535 2JY95 12(K) 430 26.Cffj4 31.682 SUpportuts Man8getDent 9J53 262 10.701 2.1.3 82 415 2,154 26.1 5fA) InsurdnLe Telcphone Po%tsge and statiOry [urniture Laptop and softSVa Sundries 51)5 767 11.077 14A(L Thts ge d9 forni F*rt of ihe statutory financial Page 12
VIEWCARE PROJEcr Iscio} DETAILED STATEME[ OF FINANCIAL AcfIviTIFS FOR THE YEAR ENDED 31 DECEMBER 2024 31.1224 31.122 Managen*nt Governance costs In(k[ndent ¢xarYunaiion fee 720 Total rere¢s expended 46SIO Net exndire li.6751 This ge ths not fomi rArt of the siatutory. fitlancial stateTnents Page 13