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← Compassionate Inverclyde

2025-09-30-accounts

REGISTERED CHARITY NUMBER: SC052840

COMPASSIONATE INVERCLYDE

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

This is Bluejay Limited 54 Kelly Street Greenock PA16 8TR

COMPASSIONATE INVERCLYDE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page
Report of the Trustees 1 - 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 - 9

COMPASSIONATE INVERCLYDE REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Compassionate Inverclyde is a community-driven organisation committed to fostering a kinder, more caring Inverclyde. Inspired by the belief that everyone has a valuable role to play, we bring together people from all walks of life to create positive change.

Our journey began in 2016 when local residents identified loneliness, isolation, and the challenges surrounding death, dying and bereavement as key issues. Through listening to the community, we discovered shared values of kindness, helpfulness, and neighbourliness.

Since then, we’ve fostered a network of volunteers, community groups, and local organisations working together to improve well-being, promote compassionate citizenship, raise awareness about kindness, and create compassionate workplaces. Our initiatives range from befriending services and community cafes to practical support and education.

We believe in the power of human connection and the importance of supporting each other, especially in times of need. By working together, we can create a community where everyone feels valued and cared for. Purpose

Compassionate Inverclyde exists to improve community and individual wellbeing within Inverclyde by:

a. The advancement of civic responsibility, for the good of the community as a whole and by supporting those within the community to live more fulfilled lives and to prevent social exclusion. b. The advancement of education through the delivery of a wellbeing programme within all primary and secondary schools in Inverclyde and promoting and delivering a wellbeing programme to interested members of the public and other community groups and local organisations. c. Providing relief to those in need due to illness, bereavement, parenthood, disability, loneliness and isolation through the provision of practical and emotional support within various settings. Objectives

In pursuit of the objectives

Volunteers

Volunteers are the heart of Compassionate Inverclyde, ensuring that its vital initiatives continue to support those in need. From assembling and delivering Back Home Boxes to patients returning from the hospital, to offering comfort through the No One Dies Alone companion service, volunteers provide kindness and practical help when it matters most. Back Home Friendly Visitors offer companionship to those who might otherwise feel isolated, while the Friendship Hub and Singing Group create welcoming spaces for connection and joy. Without the dedication and generosity of volunteers, these services simply wouldn’t be possible, making their role essential to sustaining the spirit of compassion within the community. We have 78 volunteers.

No One Dies Alone (NODA) support

NODA is a pioneering initiative. The first of its kind in Britain. It is a volunteer led initiative, which supports patients in the last few hours of life if they are alone or have family who need respite. A volunteer will sit with the patient around the clock so that they don’t die alone. This compassionate support is provided within Inverclyde’s District General Hospital, local Care homes and in peoples own homes. We supported 45 patients in hospital or care homes and a further 3 patients in their own homes during the year 01/10/2024-30/09/2025. We also supported the rollout of NODA in other communities by training new NODA volunteers.

Back Home Boxes

The Back Home Boxes Store at Inverclyde Royal Hospital coordinates the supply and delivery of Back Home Boxes to all who return home from hospital alone. The boxes contain essential items such as tea, milk, bread and tinned food so recipients don’t have to worry about shopping. The boxes also contain a get-well card made by local children and a hand-knitted blanket from members of the local community. People, businesses, organisations and groups across Inverclyde donate the contents of the boxes. So Back Home Boxes directly benefit recipients and their family members and also touch the lives of thousands of people of all ages across Inverclyde who knit the blankets, make cards and donate goods as a community act of kindness for the ‘’a wee box of love’’. As well as providing Back Home Boxes our volunteers go round the wards and surrounding units to provide essential toiletries and other personal items and clothes. The need for this is huge and this is something we provide every single day to those in hospital without any outside support. During the year we provided 299 Bags and almost 4000 toiletry items.

Back Home Visitors

Our friendly visitor support provides someone who is isolated and lonely with companionship within their own home. This support can be invaluable to those coming home from hospital who feel isolated and lonely or face difficulty in connecting with the community. Our dedicated volunteers visited 17 people in the year to September 2025. The number of visits/length of visits were agreed by the individual and the volunteers in a very person-centred process.

Friendship Hub

A weekly Friendship hub was set up to reduce social isolation and loneliness in the community. The weekly hub is run by a team of 11 volunteers and they offer a warm drink and snack/lunch to those who attend. All are welcome, there are no restrictions. On average 30 people attend the Hub weekly and enjoy spending time in company and friendship.

Singing Group

The singing group meets monthly. It provides a supportive and inclusive environment for local people who enjoy to sing, helping to reduce social isolation and loneliness. We have over 20 consistent participates who come along each month to enjoy singing the well-known favourite tunes. The group is supported by a group of dedicated volunteer musicians who lead the group.

Page 1

COMPASSIONATE INVERCLYDE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

FUTURE PLANS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

Compassionate Inverclyde is a membership organisation and membership is open to the local community. Currently there are 30 members. Governance is set out in our Constitution and is overseen by a Board of Trustees, supported by a Finance and Risk Sub Committee. Trustees:

Dorothy McElroy - Chair Graeme Forrester - Vice Chair William Wilson - Secretary Seona McGhee - Treasurer until 11/04/25 Ross McCaig - Treasurer from 11/04/25 Anne Hendry Karen Willey Sarah Grumball Allison Smith

Operational management is through staff: Alison Bunce – CEO Marie Claire Davidson – Project Lead Doris Woods - Administrator

Independent Examiner

Debra Anderson Independent Examiner This is Bluejay Limited 54 Kelly Street Greenock PA16 8TR

Bankers The Co-operative bank

Solicitors Brodies LLP Capital Square 58 Morrison Street Edinburgh EH3 8BP Scotland

Signed on behalf of the Trustees:

Dorothy McElroy Chair 23rd January 2026

Page 2

COMPASSIONATE INVERCLYDE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025

I report on the accounts for the year ended 30 September 2025 as set out on pages four to nine.

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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :

(1) 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; and to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or

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

Signed and dated: 8th January 2026

Debra Anderson MAAT This is Bluejay Limited 54 Kelly Street Greenock PA16 8TR

Page 3

COMPASSIONATE INVERCLYDE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
INCOME FROM
Donations
2
Charitable activities
Charitable activities
3
Total
EXPENDITURE ON
4 - 7
Direct charitable costs
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2025
2024
Unrestricted
funds
Restricted
funds
Total funds
Total funds
£
£
£
£
15,521
2,935
18,456
10,440
6,075
6,075
2,772
89,898
89,898
34,185
21,596
92,832
114,428
47,397
412
464
876
1,233
7,698
91,716
99,414
36,955
8,110
92,180
100,291
38,188
13,486
652
14,137
9,209
7,571
1,638
9,209
21,057
2,290
23,346
9,209

Page 4

COMPASSIONATE INVERCLYDE BALANCE SHEET AS AT 30 SEPTEMBER 2025

2025 2024
Notes £ £
CURRENT ASSETS
Debtors 8
Cash at bank and in hand 56,800 41,946
Prepayments & Accrued Income
56,800 41,946
CREDITORS 9 - 10
Amounts falling due within one year
Accruals 550 400
Deferred Income 33,660 32,294
Social Security & Other Taxes - 756
-		 43
Other Creditors
33,454 32,737
NET CURRENT ASSETS 23,346 9,209
TOTAL ASSETS LESS CURRENT LIABILITIES 23,346 9,209
FUNDS
Unrestricted Funds 21,057 7,571
Restricted funds 2,290 1,638
TOTAL FUNDS 23,346 9,209

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

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

Dorothy McElroy Chair 23rd January, 2026

Page 5

COMPASSIONATE INVERCLYDE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities and Trustee Investment (Scotland) Act 2005 and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are presented in Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis, which the trustees believe to be appropriate for the reasons set out in the Trustees' Report.

Income

All income is recognised in the Statement of Financial Activities once the charity has received to the funds.

Income for government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has received the funds and any performance conditions attached to the grants will be met. If funds are received and not yet spent then the income may be deffered.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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 resources.

Allocation and apportionment of costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's activities. These costs have been allocated to charitable activities unless otherwise stated.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 6

COMPASSIONATE INVERCLYDE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Capitalisation Policy

Items purchased at a cost of less than £1000 are not considered for capitalisation.

Pension costs and other post-retirement benefits

The People's Partnership pension was introduced in the year. Currently this is being utilised by only 1 member of staff.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other accounts receivable and payable and loans to and from related parties.

Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Cash and cash equivalents includes cash held at bank.

Operating lease 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.

Judgements

The charity considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The trustees consider there are no such significant judgements.

Page 7

COMPASSIONATE INVERCLYDE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025 2024
2. DONATIONS AND LEGACIES £ £
Donations 18,456 7,746
3. INCOME FROM CHARITABLE ACTIVITIES 2025 2024
£ £
Activity
Grants Charitable activities 87,854 31,238
Other income Charitableactivities 2,044 2,947
89,898 34,185
Grants received, included in the above, are as follows:
2025 2024
£ £
Alliance 4,300
Co-op 500
Friendship Hub 1,000
Inverclude Council 2,176 2,549
Ironbridge Trust 2,000 2,000
Jolly Boxes 1,669 331
National Lottery 73,965 18,722
Wellbeing 6,544 3,336
87,854 31,238
4. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs costs (see
note 5)
£ £
Charitable activities 876 538 400
5 SUPPORT COSTS
Governance costs
£
538
6 TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September

7 STAFF COSTS
STAFF COSTS 2025 2024
£ £
Wages and salaries 55,300 8,763
Social security costs
Other pension costs
55,300 8,763
The average monthly number of employees during the
2025 2024
Administrative 3 2
No employees received emoluments in excess of £60,000(2023- £nil).

Page 8

COMPASSIONATE INVERCLYDE NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Debtors
Prepayments and accrued income
9
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditor
Accrued expenses
Deferred Income
National Lottery
20,310
Kindness Fund
8,620
NODA
4,730
10
LEASING AGREEMENTS		 2025
2024
£
£
2025
2024
£
£
-756
43
550
400
33,660
32,294
33,454
32,737
2025
2024
£
£

10 LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year Between one and five years

11 RELATED PARTY DISCLOSURES

There were no disclosures required in the financial year

12 ULTIMATE CONTROLLING PARTY

The trustees are the ultimate controlling party.

Page 9