Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**REGISTERED CHARITY NUMBER: SC052257** 

**Report of the Trustees and** 

**Audited Financial Statements** 

**for the Year Ended 31 March 2025** 

**for East Ayrshire Churches Homelessness Action** 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Contents of the Financial Statements for the Year Ended 31 March 2025** 

||**Page**|
|---|---|
|**Report of the Trustees**|1|
|**Report of the Independent Auditors**|9|
|**Statement of Financial Activities**|13|
|**Balance Sheet**|14|
|**Cash Flow Statement**|15|
|**Notes to the Cash Flow Statement**|16|
|**Notes to the Financial Statements**|17|





Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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** 

## **Objectives and aims** 

The organisation's purposes are to prevent or reduce homelessness and to accompany those with addictions throughout their journey to recovery by the provision of goods and services for those homeless; at risk of homelessness; those experiencing poverty or addiction or otherwise marginalised within the East Ayrshire local authority area. 

Specifically this is by means of a thrice weekly one stop drop-in providing access to professional services for anyone in need, an innovative Recovery Hub assisting hard to reach people with addictions through their recovery journey. The Friendly Fresh Start project provides household packs to families entering a tenancy, and hygiene packs and food parcels to every individual or family who presents as homeless. 

The charity's main activities include the following: 

## Hygiene and Wellbeing Packs 

The project aim to provide a pack of essential toiletries to every man, women and child in East Ayrshire who presents a homelessness, as well as a toy pack for each child. Packs are also delivered to Women's Aid, the Women's Centre and  to the Blue Triangle Association who support young people. The charity also keep a stock for people who arrive at our drop in or the Recovery hub in crisis, or who are referred to them by the community police.In addition, we also appeal for toys and food at Christmas and Easter eggs at Easter. 

## Community Friends Project 

The project aims to support people at risk of becoming homeless, or who have been homeless and trying to rebuild their lives. Community Friends run thrice a week. On Monday and Fridays, the charity provides hot breakfast services, with 36 people attending each time. The Wednesday drop-in service offers food, friendship, advice and social activities. Professional support is also available in areas such as housing benefits, mental and physical health, and addiction. Additionally, individual can access to haircuts, eye tests, health checks, and oral health advice. We have employed a part-time Co-ordinator, as well as three part-time assistants to manage the project. 

## Friendly Fresh Start 

The project began in 2020 and is aimed to provide, on referral from support workers, essential household items for people moving from temporary furnished accommodation to a tenancy. The aim is to allow people or family to have the essentials anyone would need when setting up home, reducing stigma and allowing them to take pride in their new  home, be assisted and gaining self confidence and improve their wellbeing as well as to reduce repeat homelessness.  Referrals for individual and families include: people leaving the homeless hostel; families fleeing dosmetic abuse, young people leaving care; individuals in the justice system and refugee families. 

## Recovery Matters 

Since September 2021, EACHa has managed the East Ayrshire Recovery Hub (EARH), now known as the Each Recovery Matters, which aims to ease access to recovery services to people throughout East Ayrshire, regardless of  their postcode. The hub provides a place for individuals to connect through group activities and offer recovery support. These include New Heights walking group; Recovery Rocks music group; AA and CA meetings; Veterans group; Harbour Ayrshire; Thrive for women. All our activities are carried out in conjunction with East Ayrshire Council Housing Options and the East Ayrshire Health and Social Care Partnership. 

The Recovery hub comprises management team of a Network Service Manager, a Hub Manager, a Development Manager, a Community Development Co-ordinator, two peer workers and three support workers. 

## **Public benefit** 

The charity meets the definition of a public benefit entity under FRS 102. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

**Report of the Trustees for the Year Ended 31 March 2025** 

## **OBJECTIVES AND ACTIVITIES** 

## **Volunteers** 

In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is  not recognised in the financial statements as this cannot be reliably measured. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **Charitable activities** 

East Ayrshire Churches Homelessness Action (EACHa) was established as an ecumenical charity in 2005, with the slogan 'Each Person Matters'. Its work includes the Community Friends drop-in, Friendly Fresh Start, and the Easter and Christmas gift collections. Since 2021, Each Recovery Matters-also known as the East Ayrshire Recovery Hub-has  been part of the organisation, providing access to additional resources and widening the range of support available. 

As we reach the end of this financial year, it provides an important moment to reflect on the work of EACHa and the continuing growth of the EACH Recovery Matters community. The past year has been one of commitment, resilience, and steady progress as we have continued to support individuals and communities across East Ayrshire who are  affected by substance use, homelessness, trauma, and social isolation. 

The challenges facing our communities remain significant. Across Scotland, and within East Ayrshire in particular, we continue to see the devastating impact of drug-related harm, poverty, and inequality. Behind every statistic is a person, a family, and a story. It is within this context that the work of EACHa and the Recovery Matters Hub continues to play  a vital role, providing a space where people can find compassion, understanding, and practical support. 

Our approach is rooted in the belief that recovery is about far more than addressing substance use alone. True recovery is about rebuilding lives, strengthening relationships, and rediscovering a sense of purpose and belonging. Through peer support, recovery groups, community activities, volunteering opportunities, and informal daily connection, the Hub offers people a place where they are welcomed as individuals rather than defined by their past experiences. 

Our initial activity was to provide a pack of essential toiletries to every man, woman and child who presented as homeless in East Ayrshire. This provision has continued unbroken and remains one of our core services. Our homelessness nurse told us: 

"What a pleasure it was to see A's toiletries proudly displayed on his window ledge in the hostel. He could not have afforded to buy these himself." 

During the year, we have distributed 540 hygiene pack and have delivered 1,200 Christmas gifts to local. 

We then began to provide drop in services as part of the Community Friend project. Our intention from the beginning was to provide for the most marginalised and vulnerable in our community a safe space, a place where everyone would be treated with respect and dignity, a place where those attending could call their own. Community Friends now runs on three days each week providing a cooked breakfast on Mondays and Fridays, and a hot meal on Wednesdays. On Mondays and Fridays, around 36 people attended each time for the hot breakfast. The Wednesday drop in service  offers food, professional advice and social activities. Service users are included in the meal planning, and the menus are attractive, varied and nutritious. Those attending can have access to services on the premises. These services include: Job Centre staff who advise on benefits; East Ayrshire Housing Options and Housing Support; the RADAR team, who are specialists in addiction; Advocacy; health checks; Oral Health; haircuts; eye tests; community police and community connectors. Everyone who attends the drop-in is offered a food parcel to take away. Around 60 individuals attend each week throughout the year. 

These services work together, for example a client may have multiple needs such as housing, benefits and health issues. The professional staff will act as a multidisciplinary team to ensure the best outcome for everyone who presents with an issue or will refer them on to an appropriate alternative service. 

With immediate access to staff from our sister service, the Recovery Hub, we can respond quickly when someone is in crisis. For example, one man was released early from prison with no accommodation, support, or suitable clothing. When he arrived at the Recovery Hub, staff worked together to secure accommodation, connect him with services, provide a hot meal and food to take away, supply appropriate clothing and shoes, and ensure he had information on further help-all within the same day. 

Some quotes from some of the service users: 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness** 

## **Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

"I was released from prison and was homeless. I spoke to the guy from the job centre he advised me what to do, I spoke to NHS addiction and she advised me when my appointment was, I spoke to the council and she advised me how to make a homeless application and talked me through it, she even let me use her phone. We then sat and had a brew and spoke about fun times when we were wee." 

"I don't know what I would do without EAC Drop in the people are friendly, they feed me and give me coffee and cake, they even give me a take away if there is lots left. I don't feel judged I kinda feel like I belong and every time I go in now they know my name and even what I take in my coffee. I FEEL LOVED." 

"I think it more like a social gathering where people are willing to help you, they don't look down on you, they don't care what your story is they just smile and feed you." 

"For a few hours I can sit in a comfy, warm, welcoming space and talk to people who listen....really listen." 

After a few years, we recognised that some people were being supported to cope rather than to move on. With East Ayrshire Council staff and feedback from service users, we then developed the EACHa/Community Friends Action  Plan (2018), which is available through the East Ayrshire Council website. The Plan identified 14 recommendations, all endorsed by statutory services. When progress stalled, a follow up report, Breaking Down the Barriers (2019), was produced. This became the catalyst for establishing the Recovery Hub and delivering most of the Action Plan's recommendations. 

We began the Friendly Fresh Start project in 2020 which aims to provide, on referral from support workers, essential household items for individuals and families moving from temporary accommodation to a tenancy. We have provided approximately 35 packs per month to individuals. 

## A few quotes of appreciation: 

"On behalf of all the refugee resettlement department here in East Ayrshire Council we are very grateful for East Ayrshire Churches homeless Action for all your help with the families arriving into East Ayrshire from countries inflicted by war. The families we support come to Scotland after fleeing with very little personal possessions, your support has helped them in their initial home set up until they are able to apply and receive financial support which takes weeks. Your help insures minimising the stress of relocation as much as possible.Thank you from all." 

"It's all very well and I am grateful for receiving a cooker from the welfare fund but what would I cook in and eat from if I didn't have the fresh start pack." 

"I was literally boiling water in a pot over the stove to have a cup of tea, I couldn't believe how excited I got about having utensils and a ladle." 

In November 2021, Each Recovery Matters-also known as the Recovery Matters Hub-become a part of the  organisation, providing access to additional resources and widening the range of support available. The Recovery Matters Hub has developed into far more than a building or a service. It has become a community. Each day people walk through our doors seeking connection, safety, and hope. For some, this may be their first positive engagement with support services in many years. For others, it is a place where they can maintain their recovery and give something back by supporting others who are earlier in their journey. 

One of the most powerful aspects of our work is the role of lived experience. Many of the people who now contribute to the life of the Hub first arrived seeking help themselves. Over time they have developed confidence, built recovery capital, and taken on roles as volunteers, peer supporters, and positive role models within the community. This cycle of mutual support is at the heart of what makes the Recovery Matters approach so effective.Throughout the year we have continued to strengthen our partnerships with a wide range of organisations across East Ayrshire. These partnerships are essential in addressing complex and interconnected issues such as addiction, homelessness, mental health, and social exclusion. By working alongside statutory services, third sector organisations, and community groups, we aim to ensure that individuals receive coordinated and compassionate support rather than being left to navigate systems alone. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

The collaborative spirit across the local recovery network continues to grow. Together with our partners, we are building pathways that help people move forward in their lives - whether through recovery support, housing stability, volunteering opportunities, or access to training and employment. These pathways help individuals move from crisis toward stability, from isolation toward community, and from surviving toward truly living. 

The progress made over the past year would not be possible without the dedication of the staff team who work within EACHa and the Recovery Matters Hub. Their professionalism, compassion, and unwavering commitment to supporting others create the welcoming environment that people experience when they walk through our doors. Their ability to  meet people where they are, often in very difficult circumstances, is something that deserves real recognition. 

Alongside our staff, the contribution of our volunteers remains invaluable. Throughout the year, our staff and volunteers complete regular training, including Food Safety and Hygiene, Mental Health First Aid, First Aid at Work, and Naloxone. All staff and volunteers are members of the PVG scheme and follow the guidance set out in the Volunteer Handbook. The volunteers bring lived experience, authenticity, and empathy to the work that we do. Their willingness  to share their journeys and offer support to others embodies the spirit of recovery and community that sits at the heart of the organisation. 

Financial stewardship continues to be a key priority for the organisation. As a charity, we have a responsibility to  ensure that the resources entrusted to us are used effectively and transparently. Throughout the year we have maintained a strong focus on responsible financial management, ensuring that our resources are directed toward delivering  meaningful impact for the individuals and communities we support. 

During the year, we have received funding from East Ayrshire Council and the Corra Foundation, as well as from the Scottish Government's Community Mental Health and Wellbeing Fund. We have strong links with East Ayrshire Recovery Forum, the East Ayrshire Alcohol and Drugs Partnership, are members of the APD Recovery and Renewal Service Delivery Group and are supported by the Fellowship of Kilmarnock Churches. 

In addition, the charity coordinates the annual Christmas Gift Appeal, where gifts are donated by local churches, businesses, supporters of Kilmarnock Football Club and individuals. They are then distributed to appropriate families by housing and social workers, children's services, health visitor and family nurses, and local nurseries. 850 families were provided with Christmas gifts in 2023. The staff delivering the gifts are regularly moved to tears by the generosity of members of the public, ensuring that no young person goes without a gift at Christmas. 

Each Person Matters, encompassing the Community Friends drop-in, Friendly Fresh Start and the Easter and Christmas gift collection, is committed to closer working with our sister service Each Recovery Matters. The staffing structure has been reconfigured so that all staff report through their manager to the Network Service Manager. This will ensure that integration and communication between both strands of our charity will enhance the service that we provide to our clients, those in recovery and those at risk of homelessness, all of whom are among the most marginalised members of our community. 

Looking ahead, we remain committed to strengthening recovery opportunities across East Ayrshire and continuing to build a community where people feel safe, valued, and supported. This includes developing opportunities for individuals to build confidence, skills, and recovery capital through learning, volunteering, and meaningful participation within the community. We are excited that during the autumn of 2025 all our services will be housed in the new Recovery Hub. The Community Friends drop-ins will continue as before, but in a new purpose designed kitchen and sitting area. Friendly Fresh Start will also be located in this building. This development will foster complete integration of staff, and facilitate seamless communication between all EACHa's diverse services. 

The work of EACHa is grounded in a simple but powerful belief: that people can and do recover, and that communities have a vital role to play in making that recovery possible. Every conversation, every group, every shared cup of tea contributes to creating an environment where people feel they belong and where hope can begin to grow. 

Ultimately, the true strength of EACHa and the Recovery Matters Hub lies in the people who make up the community. The courage shown by individuals who walk through our doors, often at very difficult points in their lives, continues to inspire the work we do every day. Their resilience and willingness to support one another is a powerful reminder that recovery is not only possible, but that it thrives in environments built on compassion, connection, and mutual respect. We continue to build a recovery-focused environment that supports individuals, strengthens communities, and offers hope for the future. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

## **FINANCIAL REVIEW** 

## **Financial position** 

The financial statements show the overall position of the charity as at 31 March 2025, its income resources and the application of these resources for the year ended that date. 

Income received during the year totalled £611,342 (2024 - £494,468) and expenditure totalled £528,252 (2024 - £512,175). A surplus of £29,190 was generated compared to a deficit of £17,707 in 2024. 

## **Principal funding sources** 

The charity is supported by local churches who provide volunteers and donations of cash or goods. Other sources of income includes funding from government grants, East Ayrshire Council and private donors. 

## **Reserves policy** 

The Trustees believe that the charity should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of clients in the event of unforeseen, and potentially damaging, financial circumstances arising. The Trustees therefore consider that it is prudent to set aside an amount equivalent to six months operating expenditure. The present level of reserves is as shown on the Balance Sheet. 

## **Going concern** 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. There are sufficient cash resources and reserves at the year end. They have accessed all available support which has been available at local and national levels. The charity therefore continues to adopt the going concern basis in  preparing its financial statements. 

## **FUTURE PLANS** 

Refer to charitable activities. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

East Ayrshire Churches Homelessness Action is a Scottish charitable incorporated organisation (SCIO) and registered  as Scottish charity, charity number SC052257 and Company number CS006109. The charity was formed on 18 January 2023. The SCIO is governed by its Constitution which established its objects and powers. 

## **Recruitment and appointment of new trustees** 

The charity operates throughout East Ayrshire with Trustees drawn from churches and the local community, and who are appointed by the Board at the Annual General Meeting. 

The trustees may make appointment of additional or replacement trustees as they from time to time deem appropriate and such appointments may be made by a resolution of a meeting of the trustees provided that such resolution be signed by the person presiding at such meeting. 

A charity trustee who retires from office at the conclusion of an AGM shall be eligible for re-appointment at the next board meeting. The maximum number of charity trustees is 14 and the minimum number of charity trustees is 3. 

## **Organisational structure** 

The day to day running of the charity is the duty of the trustees who meet regularly to set policy and take all major decisions regarding the charity, using the powers granted to them by the charity's constitution. 

## **Induction and training of new trustees** 

The policies of the charity for the induction and training of new board members are tailored to suit the knowledge and experience of the appointee. 

## **Key management remuneration** 

The Board consider key management personnel to be the Network Service Manager, Development Manager and Hub Manager of the charity. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Related parties** 

EACHa Cut and Connect SCIO (SC 052895) is regarded related party of East Ayrshire Churches Homelessness Action as both entities operate under closely connected charitable purposes. The charity shared two common Trustees during the year and the network Service Manager in the charity is also a Trustee of the charity who exercises significant influence over the activities of EACHa Cut and Connect SCIO. 

The charity has one Trustee on the Board, who is an elected councillor of East Ayrshire Council, who are principal funders of the charity. 

The charity has one Trustee on the Board, who serves as the Convenor of the Assembly Trustees of the Church of Scotland. the Trustee also serves as the minister and trustee of New Laigh Kirk, Kilmarnock who oversees the facility arrangements that allow the charity to operate its services within the New Laigh Kirk Church Hall. 

The Board have put policies in place in manage any conflict of interest. Related party transactions are shown in the  notes to the financial statements. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Charity number** 

SC052257 

## **Principal address** 

49 John Finnie Street Kilmarnock KA1 1BL 

## **Trustees** 

G Watson D Cameron J Grant M Colvin B S Laurens E McPherson E Cowan (appointed 31.10.24) K Handling (appointed 31.10.24) J McLaren (appointed 31.10.24) F Richardson (appointed 31.10.24) S Rawding (appointed 31.10.24) C R Sim (appointed 31.10.24) E M Young (appointed 31.10.24) J McCall (resigned 31.10.24) M M Mair (resigned 31.10.24) 

## **Auditors** 

Gillespie & Anderson Statutory Auditors Chartered Accountants 147 Bath Street Glasgow G2 4SN 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Report of the Trustees for the Year Ended 31 March 2025** 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Office -bearers** 

Rev D Cameron - Chair G watson - Treasurer J Grant - Secretary 

Company number - CS006109 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting  Practice (United Kingdom Accounting Standards and applicable law). 

Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true  and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the  Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by order of the board of trustees on 13 March 2026 and signed on its behalf by: 

D Cameron - Trustee 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **Report of the Independent Auditors to the Trustees of East Ayrshire Churches Homelessness Action** 

## **Opinion** 

We have audited the financial statements of East Ayrshire Churches Homelessness Action (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow  Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act  2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 15 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in  doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations  2006 requires us to report to you if, in our opinion: 

- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

- proper accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **Report of the Independent Auditors to the Trustees of East Ayrshire Churches Homelessness Action** 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation  of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a  going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **Report of the Independent Auditors to the Trustees of East Ayrshire Churches Homelessness Action** 

## **Our responsibilities for the audit of the financial statements** 

We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act  2005 and report in accordance with the Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes  our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in  accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

Our approach and assessment were as follows: 

The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. 

Enquire of management and review supporting documentation concerning the charity's policies and procedures relating to: 

- identify, evaluate and comply with laws and regulations and their awareness of any instances of non-compliance; - detect and respond to the risks of irregularities, fraud and their knowledge of any actual, suspected or alleged fraud; - internal controls established to mitigate risks related to, unusual items, fraud or non-compliance with laws and regulations. 

Obtain an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the charity. The key laws and regulations we considered in this context included the Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland) Regulations 2006, Scottish Charitable Incorporated Organisations Regulations 2011 and the applicable Statement of Recommended Practice (SORP) together with health and safety regulations, employment legislation and data protection legislation. 

Discuss among the engagement team how and where irregularities might occur in the financial statements and potential indicators of fraud. Identify potential audit risks in relation to income recognition, authorisation of expenses and possible management override of controls. 

Communicate relevant identified laws and regulations and potential irregularity risks to all engagement team members and remain alert to any indications of unusual items, fraud or non-compliance with laws and regulations throughout  the audit. 

Review all Minutes of Meetings of those charged with governance, reports and correspondence with HMRC and legal advisers. 

Perform audit testing which covers the audit assumptions of: existence, completeness, rights and obligations, accuracy and valuation in respect of income recognition and expenditure incurred. 

Evaluate the overall presentation, structure and content of the financial statements, including disclosures, by performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to an irregularity or fraud.  Agree financial statement disclosures to underlying documents. 

Assess whether the financial statements represent the underlying transactions and events in a manner that achieves compliance with relevant laws and regulations. 

To address the risk of fraud through management override of controls and management bias, we: assess the rationale behind significant or unusual transactions identified through audit testing and assess where management judgement  used in determining accounting estimates were indicative of potential bias. 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **Report of the Independent Auditors to the Trustees of East Ayrshire Churches Homelessness Action** 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations  are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards  also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence. 

Material misstatements that arise due to fraud can be harder to detect that those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. 

## **Other matters which we are required to address** 

Comparative information in the financial statements is derived from the charity's prior period financial statements which were not audited. 

## **Use of our report** 

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Gillespie & Anderson Statutory Auditors Chartered Accountants 147 Bath Street Glasgow G2 4SN 

13 March 2026 

Page 12 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Statement of Financial Activities for the Year Ended 31 March 2025** 

|Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>23,978<br>Investment income<br>3<br>-<br>**Total**<br>23,978<br>**EXPENDITURE ON**<br>**Charitable activities**<br>4<br>Charitable Activities<br>30,451<br>**NET INCOME/(EXPENDITURE)**<br>(6,473)<br>**Transfers between funds**<br>13<br>(7,121)<br>**Net movement in funds**<br>(13,594)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>100,686<br>**TOTAL FUNDS CARRIED FORWARD**<br>87,092|Restricted<br>funds<br>£<br>587,364<br>-<br>587,364<br>551,701<br>35,663<br>7,121<br>42,784<br>58,970<br>101,754|2025<br>Total<br>funds<br>£<br>611,342<br>-<br>611,342<br>582,152<br>29,190<br>-<br>29,190<br>159,656<br>188,846|2024<br>Total<br>funds<br>£<br>493,467<br>1,001<br>494,468<br>512,175<br>(17,707)<br>-<br>(17,707)<br>177,363<br>159,656|
|---|---|---|---|



The notes form part of these financial statements 

Page 13 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Balance Sheet 31 March 2025** 

||||||2025|2024|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|funds||funds|funds|
||Notes|£|£||£|£|
|**CURRENT ASSETS**|||||||
|Debtors|10|16,796||-|16,796|4,967|
|Cash at bank and in hand||82,279|101,753||184,032|154,689|
|||99,075|101,753||200,828|159,656|
|**CREDITORS**|||||||
|Amounts falling due within one year|11|(11,982)||-|(11,982)|-|
|**NET CURRENT ASSETS**||87,093|101,753||188,846|159,656|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||87,093|101,753||188,846|159,656|
|**NET ASSETS**||87,093|101,753||188,846|159,656|
|**FUNDS**|13||||||
|Unrestricted funds|||||87,093|100,686|
|Restricted funds|||||101,753|58,970|
|**TOTAL FUNDS**|||||188,846|159,656|



The financial statements were approved by the Board of Trustees and authorised for issue on 13 March 2026 and were signed on its behalf by: 

D Cameron - Trustee 

The notes form part of these financial statements 

Page 14 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Cash Flow Statement for the Year Ended 31 March 2025** 

|Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by/(used in) operating activities<br>**Cash flows from investing activities**<br>Interest received<br>Net cash provided by investing activities<br>**Change in cash and cash equivalents in**<br>**the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end of**<br>**the reporting period**|2025<br>£<br>29,343<br>29,343<br>-<br>-<br>29,343<br>154,689<br>184,032|2024<br>£<br>(23,675)<br>(23,675)<br>1,001<br>1,001<br>(22,674)<br>177,363<br>154,689|
|---|---|---|



The notes form part of these financial statements 

Page 15 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Notes to the Cash Flow Statement for the Year Ended 31 March 2025** 

## **1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**OPERATING ACTIVITIES**|||
|---|---|---|
|**Net income/(expenditure) for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>**Adjustments for:**<br>Interest received<br>Increase in debtors<br>Increase in creditors<br>**Net cash provided by/(used in) operations**|2025<br>£<br>29,190<br>-<br>(11,829)<br>11,982<br>29,343|2024<br>£<br>(17,707)<br>(1,001)<br>(4,967)<br>-|
|||(23,675)|



## **2. ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.4.24|Cash flow|At 31.3.25|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|154,689|29,343|184,032|
||154,689|29,343|184,032|
|**Total**|154,689|29,343|184,032|



The notes form part of these financial statements 

Page 16 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements for the Year Ended 31 March 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS102) '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)', the Charities and Trustee Investment (Scotland) Act 2005 and the Scottish Charitable Incorporated Organisations Regulations 2011. The financial statements have been prepared under the historical cost convention. 

## **Going concern** 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. There are sufficient cash resources and reserves at the year end to adopt the going concern basis in preparing its financial statements. 

## **Presentation currency** 

The financial statements are presented in pound sterling (£), which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

## **Critical accounting judgements and key sources of estimation uncertainty** 

The Trustees have made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The Trustees estimates, assumptions and judgements that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in the associated notes. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

Donated goods or services are recognised when the charity is entitled to the goods or services, receipt of the goods or services is probable and the value of the goods or services can be measured reliably. 

Donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain the facilities of equivalent economic benefit on the open market. Donated facilities is recognised as income on receipt of the facilities used by the charity that is probable and that can be measured readably, with an equivalent amount recognised as expenditure in the period of receipt. 

Donations and legacies consists of donations, grants and legacies. Donations are recognised when the charity  is entitled to the income, receipt of the income is probable and the amount can be measured reliably. Income  from grants, not subject to performance related conditions, is recognised when the charity has entitlement to the funds, it is probable that the income will be received, the amount can be measured reliability and it is not deferred. Income from government grants is recognised when received as the accrual model is not permitted by the Statement of Recommended Practice. Legacy income is recognised when it is probable that it will be received. 

Charitable activities income is received from the sale of goods and services offered as part of the charitable activities of the charity. Income from performance related grants is recognised when the charity has  entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income  will be received and the amount can be measured reliability. 

Investment income is included when receipt is probable and the amount can be measured reliably. Investment income consists of bank interest received. 

continued... 

Page 17 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Expenditure** 

Expenditure has been classified under the headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. Expenditure is recognised on an accrual basis when a legal liability is incurred, payment of the liability is probable and the amount can be measured reliably. The amount includes any VAT which cannot be fully recovered.  VAT is reported as part of the expenditure to which it relates. 

Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities, events and non-charitable trading. 

Charitable activities comprise all resources expended undertaking work to meet the charity's charitable objectives. Such costs include the direct costs of charitable activities approved by the charity and all support costs relating to these activities. Governance costs include direct resources expended in the general running of the charity and are primarily associated with constitutional and statutory requirements. These costs are  allocated entirely to charitable activities. 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

## **Allocation and apportionment of costs** 

Support costs are allocated wholly to charitable activities. Whilst the Trustees recognise that a small part of some items of expenditure included in support costs do relate to indirect governance costs, they are of the opinion that the time and costs involved in performing such an analysis outweigh the potential benefits arising from any such work. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Funds are classified as either unrestricted funds or restricted funds, defined as follows: 

Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees' discretion to apply the funds. 

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor  or with their authority or created through legal process, but still within the wider objects of the charity. 

Further explanation of the nature and purpose of each fund is included in the notes to financial statements. 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

## **Employee benefits** 

The total cost of employee benefits to which employees have become entitled as a result of service rendered to the entity during the reporting period are recognised and charged to the statement of financial activities in the period to which they relate. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment or to provide termination benefits. 

continued... 

Page 18 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **1. ACCOUNTING POLICIES - continued** 

## **Financial instruments** 

The charity has no complex financial instruments but does hold basic financial instruments of: cash at bank, debtors and creditors. 

Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.  A bank overdraft would be shown within current liabilities. 

Debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, debtors are stated at cost less losses for bad debts. 

Creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial.  In such cases, creditors are stated at cost. 

## **Provision for liabilities** 

A provision is initially recognised when there is an obligation at the balance sheet date as the result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised. 

## **Volunteers** 

In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the financial statements as this cannot be reliably measured. 

## **2. DONATIONS AND LEGACIES** 

|Donations<br>Sponsorship income<br>Grants<br>Other income|2025<br>£<br>17,667<br>-<br>553,578<br>40,097<br>611,342|2024<br>£<br>22,212<br>1,200<br>445,059<br>24,996|
|---|---|---|
|||493,467|



Grants received, included in the above, are as follows: 

|The Corra Foundation - Recovery Hub<br>East Ayrshire Health & Social Care Partnership<br>Digital Inclusion Grant<br>The National Lottery Community Fund<br>East Ayrshire Council<br>The Wakeham Trust<br>Council of Voluntary Organisations (East Ayrshire)<br>Peoples Postcode Lottery<br>East Ayrshire Alcohol & Drug Partnership<br>EACHa Cut n Connect SCIO<br>Small grants<br>The Corra Foundation - Community Friends|2025<br>£<br>100,000<br>205,840<br>-<br>9,886<br>48,029<br>-<br>18,000<br>-<br>6,000<br>50,001<br>14,245<br>101,577<br>553,578|2024<br>£<br>100,000<br>228,206<br>10,000<br>35,000<br>9,880<br>1,750<br>38,623<br>21,600<br>-<br>-<br>-<br>-|
|---|---|---|
|||445,059|



continued... 

Page 19 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **3. INVESTMENT INCOME** 

|2025<br>£<br>Deposit account interest<br>-<br>**4.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Grant<br>funding of<br>activities<br>Support<br>(see note<br>costs (see<br>5)<br>note 6)<br>£<br>£<br>Charitable Activities<br>50,894<br>531,258<br>**5.**<br>**GRANTS PAYABLE**<br>2025<br>£<br>Charitable Activities<br>50,894<br>The total grants paid to institutions during the year was as follows:<br>2025<br>£<br>EACHa Cut and Connect SCIO<br>50,894<br>**6.**<br>**SUPPORT COSTS**<br>Governance<br>Management<br>costs<br>£<br>£<br>Charitable Activities<br>500,467<br>30,791|2024<br>£<br>1,001<br>Totals<br>£<br>582,152|2024<br>£<br>1,001<br>Totals<br>£<br>582,152|
|---|---|---|
||2024<br>£<br>-<br>2024<br>£<br>-<br>Totals<br>£<br>531,258|2024<br>£<br>-|
|||2024<br>£<br>-|



Certain comparative amounts have been reclassified to reflect the nature of expenditure and to ensure consistency with the current year’s presentation, including the reallocation of costs previously classified as cut and connect costs, friendly fresh start costs of goods, community friends running costs, New Height group expenses and Recovery Rock expenditures. These reclassifications had no impact on the total fund reported in the comparative Statement of Financial Activities, or the comparative cash flows. 

continued... 

Page 20 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **6. SUPPORT COSTS - continued** 

Support costs, included in the above, are as follows: 

## **Management** 

|Wages<br>Social security<br>Pensions<br>Other operating leases<br>Insurance<br>Light and heat<br>Telephone<br>Printing, Post and stationery<br>Advertising<br>General Expenses<br>Professional Fees<br>Computer Equipment<br>Other Equipments<br>Sundry<br>Hygiene goods<br>IT Software & Consumables<br>Motor Expenses<br>Project Support<br>Motor Vehicles<br>Travel<br>Repairs and Renewals<br>Cleaning<br>Staff Training<br>Subscriptions<br>**Governance costs**<br>Auditors' remuneration<br>Insurance<br>Accountancy fees<br>Professional fees<br>Bank charges<br>Legal expenses|2025<br>Charitable<br>Activities<br>£<br>313,762<br>20,826<br>5,690<br>19,677<br>427<br>7,367<br>6,779<br>2,117<br>2,164<br>34,684<br>374<br>3,404<br>115<br>6,683<br>783<br>7,334<br>1,197<br>23,350<br>-<br>1,298<br>30,149<br>5,162<br>6,246<br>879<br>500,467<br>2025<br>Charitable<br>Activities<br>£<br>10,800<br>-<br>342<br>12,495<br>825<br>6,329<br>30,791|2024<br>Total<br>activities<br>£<br>230,737<br>11,848<br>3,706<br>20,843<br>-<br>857<br>7,023<br>1,148<br>872<br>58,433<br>2,120<br>7,709<br>4,500<br>7,900<br>604<br>18,130<br>6,366<br>13,294<br>94,569<br>1,176<br>2,416<br>-<br>-<br>-<br>494,251<br>2024<br>Total<br>activities<br>£<br>-<br>1,098<br>-<br>6,912<br>333<br>9,581<br>17,924|
|---|---|---|



continued... 

Page 21 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **7. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 

## **8. STAFF COSTS** 

## **9.** 

|Wages and salaries<br>Social security costs<br>Other pension costs<br>The average monthly number of employees during the year was as follows:<br>Staff<br>No employees received emoluments in excess of £60,000.<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>fund<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2,862<br>Investment income<br>1,001<br>**Total**<br>3,863<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Charitable Activities<br>19,619<br>**NET INCOME/(EXPENDITURE)**<br>(15,756)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>116,442<br>**TOTAL FUNDS CARRIED FORWARD**<br>100,686||2025<br>£<br>313,762<br>20,826<br>5,690<br>340,278<br>2025<br>14<br>Restricted<br>funds<br>£<br>490,605<br>-<br>490,605<br>492,556<br>(1,951)<br>60,921<br>58,970||2024<br>£<br>230,737<br>11,848<br>3,706<br>246,291<br>2024<br>14<br>Total<br>funds<br>£<br>493,467<br>1,001<br>494,468<br>512,175<br>(17,707)<br>177,363<br>159,656|
|---|---|---|---|---|
||||||
||||||



Comparative information in the financial statements is derived from the charity's prior period financial statements which were not audited. 

continued... 

Page 22 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|2025<br>£<br>Trade debtors<br>2,608<br>Other debtors<br>14,188<br>16,796<br>**11.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>2025<br>£<br>Trade creditors<br>1,052<br>Taxation and social security<br>130<br>Other creditors<br>10,800<br>11,982<br>**12.**<br>**LEASING AGREEMENTS**<br>Minimum lease payments under non-cancellable operating leases fall due as follows:<br>2025<br>£<br>Within one year<br>10,167<br>**13.**<br>**MOVEMENT IN FUNDS**<br>Net<br>Transfers<br>movement<br>between<br>At 1.4.24<br>in funds<br>funds<br>£<br>£<br>£<br>**Unrestricted funds**<br>General fund<br>100,686<br>(6,472)<br>(7,121)<br>**Restricted funds**<br>Recovery Hub<br>35,632<br>(41,354)<br>5,722<br>Community Friends<br>11,763<br>73,147<br>-<br>Friendly Fresh Start<br>9,065<br>6,748<br>-<br>Digital Lifelines Fund<br>2,510<br>(1,480)<br>-<br>Cut and Connect<br>-<br>(1,399)<br>1,399<br>58,970<br>35,662<br>7,121<br>**TOTAL FUNDS**<br>159,656<br>29,190<br>-|2024<br>£<br>4,967<br>-<br>4,967<br>2024<br>£<br>-<br>-<br>-<br>-<br>2024<br>£<br>-<br>At<br>31.3.25<br>£<br>87,093<br>-<br>84,910<br>15,813<br>1,030<br>-|2024<br>£<br>4,967<br>-|
|---|---|---|
|||4,967|
|||2024<br>£<br>-<br>-<br>-|
|||-|
|||2024<br>£<br>-|
||101,753||
||188,846||



continued... 

Page 23 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **13. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Recovery Hub<br>Community Friends<br>Friendly Fresh Start<br>Digital Lifelines Fund<br>Cut and Connect<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>23,978<br>340,328<br>179,035<br>17,999<br>-<br>50,002<br>587,364<br>611,342|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(30,450)<br>(6,472)<br>(381,682)<br>(41,354)<br>(105,888)<br>73,147<br>(11,251)<br>6,748<br>(1,480)<br>(1,480)<br>(51,401)<br>(1,399)<br>(551,702)<br>35,662<br>(582,152)<br>29,190|
|---|---|---|



## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Recovery Hub<br>Community Friends<br>Friendly Fresh Start<br>Digital Lifelines Fund<br>**TOTAL FUNDS**|At 1.4.23<br>£<br>116,442<br>60,921<br>-<br>-<br>-<br>60,921<br>177,363|Net<br>movement<br>in funds<br>£<br>(15,756)<br>(43,717)<br>30,191<br>9,065<br>2,510<br>(1,951)<br>(17,707)|At<br>31.3.24<br>£<br>100,686<br>17,204<br>30,191<br>9,065<br>2,510|
|---|---|---|---|
||||58,970|
||||159,656|



continued... 

Page 24 



Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

## **East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **13. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Recovery Hub<br>Community Friends<br>Friendly Fresh Start<br>Digital Lifelines Fund<br>Cut and Connect<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>3,863<br>253,990<br>72,206<br>41,580<br>10,000<br>112,829<br>490,605<br>494,468|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(19,619)<br>(15,756)<br>(297,707)<br>(43,717)<br>(42,015)<br>30,191<br>(32,515)<br>9,065<br>(7,490)<br>2,510<br>(112,829)<br>-<br>(492,556)<br>(1,951)<br>(512,175)<br>(17,707)|
|---|---|---|



A current year 12 months and prior year 12 months combined position is as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Recovery Hub<br>Community Friends<br>Friendly Fresh Start<br>Digital Lifelines Fund<br>Cut and Connect<br>**TOTAL FUNDS**|At 1.4.23<br>£<br>116,442<br>60,921<br>-<br>-<br>-<br>-<br>60,921<br>177,363|Net<br>movement<br>in funds<br>£<br>(22,228)<br>(85,071)<br>103,338<br>15,813<br>1,030<br>(1,399)<br>33,711<br>11,483|Transfers<br>between<br>funds<br>£<br>(7,121)<br>5,722<br>-<br>-<br>-<br>1,399<br>7,121<br>-|At<br>31.3.25<br>£<br>87,093<br>(18,428)<br>103,338<br>15,813<br>1,030<br>-<br>101,753<br>188,846|
|---|---|---|---|---|



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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **13. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|27,841|(50,069)|(22,228)|
|**Restricted funds**||||
|Recovery Hub|594,318|(679,389)|(85,071)|
|Community Friends|251,241|(147,903)|103,338|
|Friendly Fresh Start|59,579|(43,766)|15,813|
|Digital Lifelines Fund|10,000|(8,970)|1,030|
|Cut and Connect|162,831|(164,230)|(1,399)|
||1,077,969|(1,044,258)|33,711|
|**TOTAL FUNDS**|1,105,810|(1,094,327)|11,483|



## **Unrestricted fund** 

General fund is for the operation of the charity which is held to provide for organisational sustainability. 

## **Restricted Fund** 

Recovery hub represents advice and recovery services offered to homeless individuals; those at risk of homelessness or experiencing poverty or addiction within the East Ayrshire local authority area. The hub also offers community oriented programmes which uses outdoor activities to develop life skills and aid the recovery journey. Key programmes include New Heights, Recovery Rock Music and Models of Recovery. 

The project is mainly funded by The Corra Foundation (Improvement Fund) for a period of 3 years. Other regular funding received includes funding from the National Lottery, East Ayrshire Health & Social Care Partnership,  East Ayrshire Alcohol & Drug Partnership and East Ayrshire Council. 

Community Friends is set up to provide drop in services for individuals who are at risk of homelessness or rebuilding their lives. The service provides a non judgemental space that allows individuals to have access to  hot breakfast service, develop new friendship, and access to professional help for housing, health, addiction and benefits. The project is mainly funded by The Corra Foundation (Local Support Fund) for a period of 4 years. Other funding received includes funding from East Ayrshire Council, East Ayrshire Alcohol & Drug  Partnership and local churches. 

Friendly Fresh Start is set up during Covid to address situation where people lack of basic need. The project offer individuals through referrals of support workers and provide essential household items for individual moving from temporary furnished accommodation to a tenancy. The programme was funded by Peoples Postcode Lottery in year 2023/24, Council of Voluntary Organisation and the Corra Foundation for a period of 4 years. 

Digital Lifelines Fund represents funding received that provides devices, connectivity and digital support to individual in urban and rural areas affected by substance use through drop in and recovery hub service 

Cut and Connect is a joint project arrangement with EACHa Cut and Connect SCIO offers free hairdressing and barbering services to people in need, helping to promote dignity and well-being. The project supports those facing financial hardship or homelessness by providing professional grooming that boosts confidence and self-esteem. 

continued... 

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Docusign Envelope ID: FD39F15D-BA11-42F3-A963-94DA4F12EE0F 

**East Ayrshire Churches Homelessness Action** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** 

## **13. MOVEMENT IN FUNDS - continued** 

## **Transfers between funds** 

The transfer in the year represents unrestricted support costs allocated to the project which are funded by the unrestricted funds of the charity. 

## **14. EMPLOYEE BENEFIT OBLIGATIONS** 

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension charge represents employer  contribution payable by the charity to the fund and amounted to £5,689 (2024 - £3,706) in the year. The charity is due  balance of £4,395 (2024 - £nil) at 31 March 2025 due to overpayment. 

## **15. RELATED PARTY DISCLOSURES** 

Key management personnel consider to be the Network Service Manager, Development Manager and Hub Manager of the charity. The total remuneration of the key management personnel in the year was £116,584  (2024 - £77,486). 

There were no donations made to the Charity by Trustees during the period to 31 March 2025 nor for the year ended 31 March 2024 

During the year, the charity operated the Cut and Connect project in partnership with EACHa Cut and Connect SCIO, providing free hairdressing and barbering services to individuals experiencing financial hardship or homelessness. The charity incurred expenses of £507 (2024: £112,829) in delivering the project and received a contribution of £50,001(2024: £nil) from EACHa Cut and Connect SCIO toward these costs. In addition, grant funding of £50,894 (2024: £nil) previously received on behalf of EACHa Cut and Connect SCIO was repaid during the year. 

Trustee, Rev. D. Cameron, who also serves as the Convenor of the Assembly Trustees of the Church of Scotland and as minister and trustee of New Laigh Kirk, Kilmarnock, oversees the facility arrangements enabling the charity to deliver its services within the New Laigh Kirk Church Hall. During the year, the charity incurred expenditure of £25,867 for the installation of a new kitchen in the upper hall of the church. This improvement project was fully funded by East Ayrshire Council. In addition, East Ayrshire Churches Homelessness Action contributed £2,000 (2024 - £2,000) to New Laigh Kirk during the year, towards heating and lighting costs. 

Trustee, E Cowan is an elected Councillor of East Ayrshire Council, within Kilmarnock. East Ayrshire Council are the principal funders of the charity, and the trustee hold a position of influence and power over funding allocations. The total amount received from East Ayrshire Council was £48,029 (2024 - £9,880). 

All Trustees have full voting rights, and the Board have put appropriate policies and safeguards in place to manage the conflict of interest. 

## **16. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES** 

In common with many other businesses of our size and nature we use our auditors to prepare and submit  returns to the tax authorities and assist with the preparation of the financial statements. 

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