REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 March 2023 |
for |
In Control Scotland |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended 31 March 2023 |
for |
In Control Scotland |
In Control Scotland |
Contents of the Financial Statements |
for the Year Ended 31 March 2023 |
Page |
Report of the Trustees | 1 |
Independent Examiner's Report | 7 |
Statement of Financial Activities | 8 |
Balance Sheet | 9 |
Notes to the Financial Statements | 11 |
In Control Scotland (Registered number: SC358414) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. 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 principal objectives of the charity are: |
- to provide support to people who, by reason of disability, age, ill health or some similar cause, have need of additional support; |
- to enable people who need additional support to lead an ordinary life, and; |
- to advance the education of the public in relation to the needs of people who need additional support. |
Public benefit |
The charity meets the definition of a public benefit entity under FRS 102. |
Grantmaking |
Grantmaking is undertaken at the discretion of the Trustees in keeping with the objectives of the charity. |
In Control Scotland (Registered number: SC358414) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
During the year we were able to achieve the following objectives: |
- We continued our successful programme of online activities, delivering two sets of lunchtime sessions for practitioners and people interested in Self-Directed Support, with one set specifically for children and families. Through this, we prioritised gathering and amplifying a wide range of experiences, showcasing what is positive and possible for this group. We broadcast monthly through our 'Webinar Wednesdays' series, where we discussed important issues in an accessible way and welcomed guest speakers with a wide range of experiences and expertise. |
- We published research entitled 'How Are We Doing With Option 2 / Individual Service Funds?', which featured case studies of 6 local authorities and their experience implementing option 2. We shared our learning through webinars, lunchtime sessions, and at national events. |
- We published 'Self-Directed Support: The Foundations of a New Relationship' which refreshed the '7 Steps to Being In Control' within the context of an emerging National Care Service, and used this as a springboard for development sessions with practitioners and people using social care. |
- Our direct work with Health and Social Care Partnerships and support providers continued at a pace as organisations and services began to address some of the challenges faced post-COVID. We worked directly with Health and Social Care Partnerships to carry out coaching, offer individual and team support, and develop solutions to challenges they faced. |
- We held the second full cohort of our coproduction project Working Together for Change, which brought together people with experience of using and delivering social care to improve practice in Self-Directed Support. |
- We were part of the core working group on the development of the national Self-Directed Support Improvement Plan. Throughout this process we ensured the voices of lived and professional experience were centred in this work by holding consultation events through our lunchtime sessions and webinars. We also continued to be active partners in the development of the National Care Service. |
- We commissioned an external evaluation of the Partners in Policymaking programme, which we called 'The Ripple Effect'. This highlighted the incredible impact the programme has had, not just on the lives of participants and their families, but on wider policy, practice, and communities. |
- We commissioned the development of new stories of people using Self-Directed support which we will publish in 2023-24. |
- We were commissioned for several projects with Health and Social Care Partnerships, delivering training for frontline workers and managers in Self-Directed support, and in charity partners, facilitating development sessions with teams and training in campaigning and advocacy for unpaid carers. We also launched our regular 'Getting to Grips with SDS' half day online training, offering this for free to unpaid carers and people receiving support. |
- We were the Scotland site for a UK-wide IMPACT Network which looked at choice and control for people with learning disabilities in supported living services, sharing our learning at national events. |
- We completed our Rights and Equalities project with disabled care experienced adults, with the development of the Grow Bigger Lives peer support network, which seeks to connect people with care experience across the country into new opportunities in their communities and to build supportive relationships. We also completed our pan-European Erasmus+ 'Skills 2' self-directed support network project. |
- We continued to support the New Routes Home collaboration, coordinating meetings of people committed to ending the institutionalisation of autistic people and carrying out case work with two families. We also continued to work as part of the Advocacy+ collective, and this year we deepened the relationship between this work and New Routes Home to provide a more joined-up offer of support to families facing disputes. |
In Control Scotland (Registered number: SC358414) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
- We supported the We Are One Scotland 'CitizenFest' festival, which took place in a hybrid model for the first time. Through this we welcomed local and international speakers in the field of inclusion along with musicians and comedians in a celebration of citizenship. We also continued to support the Stay Up Late campaign to promote equal access to full lives. |
- We offered information, advice and support to people who either contacted us or were referred to In Control Scotland because they needed help to access their rights and get the right support for them. We also produced regular, accessible information and advice for people, including information about their rights and accessing support, as well as specific tailored support in individual circumstances. |
- We continued to work in partnership with a wide range of people and organisations, actively supporting a movement towards positive change in social care. We are grateful for the support and solidarity of all of our partner organisations. |
- We continued to receive funding from the Scottish Government to support our work in improving self-directed support. We are grateful for our other funders, including The Arnold Clark Foundation, National Lottery Awards for All, and Souter Charitable Trust for their investment in our organisation. |
FINANCIAL REVIEW |
Financial position |
The financial statements show the overall position of the charity at the year end, together with the income and expenditure for the year. The financial statements show total incoming resources of £187,042 (2022 - £195,789) and resources expended of £183,580 (2022 - £194,258), with a surplus of £3,462 (2022 - £1,531) being generated. The surplus of £3,462 relates to: a surplus of £14,149 (2022 - £452) in the unrestricted general fund, with an overall deficit in restricted funds of £10,687 (2022 - surplus of £1,079). |
After a detailed review of the conditions attached to the grant income, the Trustees concluded it would be more appropriate to recognise this income as charitable activities as opposed to donations and legacies. |
Principal funding sources |
The principle funding source of the charity has been grants awarded by several different agencies. This continues to be the case for the forthcoming year. |
Investment policy and objectives |
The Memorandum and Articles of Association confer no investment powers on the Trustees and the charity holds no such assets. |
Reserves policy |
The aim of the charity is to operate under a break-even position after accounting for an appropriate share of support and administration costs incurred. The Trustees believe that the charity should hold financial reserves to ensure the charity can continue to operate and meet the needs of the beneficiaries. The Trustees therefore consider that it is prudent to set aside an amount equivalent to three months operating expenditure. The present level of reserves are as shown on the balance sheet. |
In Control Scotland (Registered number: SC358414) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
FUTURE PLANS |
The mission of In Control Scotland continues to be: |
'The transformation of social care into a system of self-directed support so that people have more control over their support and their lives and they are able to fulfil their roles as citizens.' |
In Control Scotland remains a values-based organisation, committed to the principles of enabling people with support needs to have greater control over the way support is organised and delivered in their lives, and ensuring they have equitable access to ordinary activities that facilitate a good life in their communities. Our work will also continue to be informed and directed by our understanding and the contribution of the personal lived experience of disabled people and their families. We will continue to advocate for a cultural change and a shift in power in the way that supports and services are organised, so that individuals and families have choice, control, and flexibility in their supports and are able to use all the resources available to them in a way that is most useful and meaningful to them. |
Last year we defined our purpose and developed a theory of change that underpins our work. Our purpose is: |
'In Control Scotland believes that everyone should be in control to live the life they choose. Sometimes, people with support needs face barriers to this. We are here to build a fairer and more inclusive system of social care. We do this by walking alongside people to challenge approaches that don't work, break down barriers, and find solutions.' |
With this purpose, we set strategic priorities and a set of annual objectives for the coming year. Our principal activities for 2023/24 are: |
- To continue to deliver activities, support, and opportunities to learn and share for people interested in the successful implementation of self-directed support and rights-based approaches. |
- To deliver our Scottish Government grant-funded work, to support the delivery of the National SDS Improvement Plan: |
o Supporting two cohorts of Working Together for Change, one national and one pilot local cohort across neighbouring authority areas. |
o Demonstration projects to improve processes in option 2 and to embed flexible use of budgets for unpaid carers. |
o Three peer action learning sets for HSCPs who wish to refine their approaches, spanning option 2, commissioning and procurement, and resource allocation systems. |
o Supporting provider engagement with option 2 through focus groups and learning reports. |
o Developing and rolling out tools and contractual models for option 2 to increase workforce confidence and efficiency in offering it. |
o Increasing flexibility in the provision of in house and commissioned services through option 3 by developing case study research into good practice in HSCPs. |
o Developing and sharing best practice on commissioning for SDS. |
- To create more sustainable funding mechanisms for Partners in Policymaking, to ensure there is a firm and lasting commitment to disabled self-advocates and parents of disabled children through this life changing programme. |
- To grow our earned income through training and consultancy work, and to try new approaches that work for people in the current, challenging social care landscape. |
- To harness the insight, knowledge, and expertise of our programme graduates to inform our work, develop new opportunities, and create a movement for change. |
- To work closely with Scottish Government, our graduates, our partners, and other stakeholders to inform the development of the new National Care Service, championing self-directed support and human rights-based and inclusive approaches to social care. |
- To continue to develop innovative approaches and new ideas by working in partnership with people, providers, and statutory services, seeking out new opportunities and nurturing existing relationships. |
In Control Scotland (Registered number: SC358414) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
In Control Scotland is a company limited by Guarantee, incorporated on 21 April 2009 and registered as a charity on 6 January 2011. The charity was formed under a Memorandum of Association which established its objects and powers and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. |
Recruitment and appointment of new trustees |
The directors of the company are also the charity trustees for the purposes of charity law and under the company's Articles are known as the Board of Directors. |
Directors were originally equally drawn from SCLD and ALTRUM, the two organisations that founded the company. Subsequently, Directors seek new members with relevant and appropriate skills. It is a principle of In Control Scotland to include individuals that use services and carers on the Board. Potential Directors are invited to meet the current members of the board. Under the requirements of the Memorandum and Articles of Association, Trustees are elected to serve initially for a period of one year after which they must be re-elected at the next Annual General Meeting. Subsequently, Trustees are able to serve for a three year term, which may be further renewed. |
Organisational structure |
The charity is run by the Trustees which usually meet on a quarterly basis to review developments and review policy. At these meetings, the trustees agree a broad strategy and areas of activity for the charity, including reserves, risk management policies and performance. Decisions taken at the meeting are delegated to staff and associates. |
Key management remuneration |
Key management personnel are entitled to remuneration under article 6.1 of the Memorandum and Articles of Association. |
Risk management |
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity. The main risks faced include; the continued uncertainty around funding streams and lack of viable alternatives, and reputational risk of not delivering on expected projects. Trustees are satisfied that systems and procedures are in place to mitigate the exposure to the major risks. Risk assessments are made on a regular basis. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
In Control Scotland (Registered number: SC358414) |
Report of the Trustees |
for the Year Ended 31 March 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Company Secretary |
Independent Examiner |
Gillespie & Anderson |
Chartered Accountants |
147 Bath Street |
Glasgow |
G2 4SN |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
In Control Scotland |
I report on the accounts for the year ended 31 March 2023 set out on pages eight to twenty one. |
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. |
Alastair Stewart BA(Hons) CA |
The Institute of Chartered Accountants of Scotland |
Gillespie & Anderson |
Chartered Accountants |
147 Bath Street |
Glasgow |
G2 4SN |
23 October 2023 |
In Control Scotland |
Statement of Financial Activities |
(Incorporating an Income and Expenditure Account) |
for the Year Ended 31 March 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 4 |
Charitable activities | 32,505 | 153,446 | 185,951 | 194,185 |
Investment income | 3 |
Total |
EXPENDITURE ON |
Charitable activities | 5 |
Charitable activities | 18,443 | 165,137 | 183,580 | 194,258 |
NET INCOME/(EXPENDITURE) | 14,147 | (10,685 | ) | 3,462 | 1,531 |
Transfers between funds | 15 | (710 | ) | 710 | - | - |
Net movement in funds | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 23,330 | 19,293 | 42,623 | 41,092 |
TOTAL FUNDS CARRIED FORWARD | 36,767 | 9,318 | 42,623 |
In Control Scotland (Registered number: SC358414) |
Balance Sheet |
31 March 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 12 |
CURRENT ASSETS |
Debtors | 13 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 14 | ( | ) | ( | ) | ( | ) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 15 |
Unrestricted funds |
Restricted funds |
TOTAL FUNDS | 46,085 | 42,623 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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. |
In Control Scotland (Registered number: SC358414) |
Balance Sheet - continued |
31 March 2023 |
The financial statements were approved by the Board of Trustees and authorised for issue on |
In Control Scotland |
Notes to the Financial Statements |
for the Year Ended 31 March 2023 |
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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Presentation currency |
The financial statements are presented in pound sterling (£) which is the functional currency of the company. |
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. |
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. |
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 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, the amount can be measured reliability and the income is not deferred. 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. |
Other income consists of income received from contributions towards charity expenses which are outwith donations, legacies, charitable activities and other trading 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 due to inaccurate measurement bases. |
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. |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
Expenditure |
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. |
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. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value (after impairment losses) of each asset over its estimated useful life or if held under a finance lease, over the lease term, whichever is the shorter. |
Computer Equipment - 25% on cost |
All tangible fixed assets having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. It is the charity's policy to capitalise all relevant expenditure greater than £500. |
Taxation |
The charity is exempt from corporation 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. |
Pension costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
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 and bank overdrafts. A bank overdraft would be shown within current liabilities. |
Other 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, other 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. |
Employment benefits including holiday pay |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
1. | ACCOUNTING POLICIES - continued |
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 profit and loss account in the period to which they relate. |
Provisions 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. |
2. | DONATIONS AND LEGACIES |
2023 | 2022 |
£ | £ |
Donations |
3. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Deposit account interest |
4. | INCOME FROM CHARITABLE ACTIVITIES |
2023 | 2022 |
Activity | £ | £ |
Events and conferencing | Charitable activities | 11,789 | 13,847 |
Grants | Charitable activities | 174,162 | 180,338 |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
Scottish Government | 136,500 | 136,500 |
Life Changes Trust - R & E | 19,662 | 24,066 |
National Lottery Awards for All | 10,000 | - |
Other small grants | 5,000 | 7,907 |
The Edward Gostling Foundation | - | 4,865 |
Souter Charitable Trust | 3,000 | 3,000 |
The Hugh Fraser Foundation | - | 4,000 |
174,162 | 180,338 |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
5. | CHARITABLE ACTIVITIES COSTS |
Direct | Support |
Costs (see | costs (see |
note 6) | note 7) | Totals |
£ | £ | £ |
Charitable activities | 167,713 | 15,867 | 183,580 |
6. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
2023 | 2022 |
£ | £ |
Staff costs | 124,944 | 121,693 |
Equipment | 20 | 125 |
Room hire & catering | 8,371 | 14,930 |
Project expenses | 32,837 | 35,850 |
Participant expenses | 1,541 | - |
167,713 | 172,598 |
7. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
Charitable activities | 9,907 | 5,960 | 15,867 |
Support costs, included in the above, are as follows: |
Management |
2023 | 2022 |
Charitable | Total |
activities | activities |
£ | £ |
Insurance | 921 | 971 |
Telephone & internet | 2,456 | 2,508 |
Advertising | 332 | - |
Sundries | 314 | 633 |
Management fees | 1,815 | 6,704 |
Travel & Subsistence | 3,501 | 6,197 |
Recruitment expenses | - | 230 |
Bank charges | 254 | 221 |
Depreciation of tangible and heritage assets | 314 | 449 |
Other interest | - | 7 |
9,907 | 17,920 |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
7. | SUPPORT COSTS - continued |
Governance costs |
2023 | 2022 |
Charitable | Total |
activities | activities |
£ | £ |
Examination fees | 1,760 | 1,940 |
Book-keeping and accounts | 4,200 | 1,800 |
5,960 | 3,740 |
8. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Depreciation - owned assets |
9. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
10. | STAFF COSTS |
2023 | 2022 |
£ | £ |
Wages and salaries |
Social security costs |
Other pension costs |
124,944 | 121,693 |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Admin |
The total remuneration received by key management personnel in the year to 31 March 2023 was £48,790 (2022 - £46,584). |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Charitable activities | 23,012 | 171,173 | 194,185 |
Investment income |
Total |
EXPENDITURE ON |
Charitable activities |
Charitable activities | 22,863 | 171,395 | 194,258 |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | 22,878 | 18,214 | 41,092 |
TOTAL FUNDS CARRIED FORWARD | 23,330 | 19,293 | 42,623 |
12. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 April 2022 and 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other debtors |
Prepayments |
14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Social security and other taxes |
Accruals and deferred income |
15. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General Fund | 23,330 | 14,149 | (710 | ) | 36,769 |
Restricted funds |
Partners in Policymaking (SG) Fund | 9,633 | (2,537 | ) | - | 7,096 |
Erasmus+ Skills Project Fund | 2,581 | (2,581 | ) | - | - |
Rights & Equalities (LCT) Fund | 5,665 | (5,665 | ) | - | - |
Working Together for Change (SG) | 114 | (114 | ) | - | - |
CitizenFest | 1,300 | 791 | - | 2,091 |
Stay Up Late Fund | - | (581 | ) | 710 | 129 |
19,293 | (10,687 | ) | 710 | 9,316 |
TOTAL FUNDS | 42,623 | 3,462 | - | 46,085 |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General Fund | 32,590 | (18,441 | ) | 14,149 |
Restricted funds |
Partners in Policymaking (SG) Fund | 7,049 | (9,586 | ) | (2,537 | ) |
Individual Service (SG) Fund | 28,664 | (28,664 | ) | - |
Erasmus+ Skills Project Fund | 1 | (2,582 | ) | (2,581 | ) |
Children's Project (SG) Fund | 4,509 | (4,509 | ) | - |
Rights & Equalities (LCT) Fund | 19,661 | (25,326 | ) | (5,665 | ) |
Working Together for Change (SG) | 36,856 | (36,970 | ) | (114 | ) |
New Models for Change | 46,408 | (46,408 | ) | - |
CitizenFest | 11,004 | (10,213 | ) | 791 |
Stay Up Late Fund | 300 | (881 | ) | (581 | ) |
154,452 | ( | ) | (10,687 | ) |
TOTAL FUNDS | 187,042 | (183,580 | ) | 3,462 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
General Fund | 22,878 | 452 | 23,330 |
Restricted funds |
Partners in Policymaking (SG) Fund | 7,655 | 1,978 | 9,633 |
Erasmus+ Skills Project Fund | 2,847 | (266 | ) | 2,581 |
Rights & Equalities (LCT) Fund | 4,992 | 673 | 5,665 |
Working Together for Change (SG) | 2,720 | (2,606 | ) | 114 |
CitizenFest | - | 1,300 | 1,300 |
18,214 | 1,079 | 19,293 |
TOTAL FUNDS | 41,092 | 1,531 | 42,623 |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General Fund | 23,315 | (22,863 | ) | 452 |
Restricted funds |
Partners in Policymaking (SG) Fund | 31,569 | (29,591 | ) | 1,978 |
Individual Service (SG) Fund | 25,936 | (25,936 | ) | - |
Erasmus+ Skills Project Fund | 3,607 | (3,873 | ) | (266 | ) |
Children's Project (SG) Fund | 31,396 | (31,396 | ) | - |
Rights & Equalities (LCT) Fund | 24,067 | (23,394 | ) | 673 |
Working Together for Change (SG) | 20,476 | (23,082 | ) | (2,606 | ) |
Self-Directed Support Standards (SG) | 34,123 | (34,123 | ) | - |
CitizenFest | 1,300 | - | 1,300 |
172,474 | (171,395 | ) | 1,079 |
TOTAL FUNDS | 195,789 | (194,258 | ) | 1,531 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net | Transfers |
movement | between | At |
At 1.4.21 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General Fund | 22,878 | 14,601 | (710 | ) | 36,769 |
Restricted funds |
Partners in Policymaking (SG) Fund | 7,655 | (559 | ) | - | 7,096 |
Erasmus+ Skills Project Fund | 2,847 | (2,847 | ) | - | - |
Rights & Equalities (LCT) Fund | 4,992 | (4,992 | ) | - | - |
Working Together for Change (SG) | 2,720 | (2,720 | ) | - | - |
CitizenFest | - | 2,091 | - | 2,091 |
Stay Up Late Fund | - | (581 | ) | 710 | 129 |
18,214 | (9,608 | ) | 710 | 9,316 |
TOTAL FUNDS | 41,092 | 4,993 | - | 46,085 |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
15. | 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 | 55,905 | (41,304 | ) | 14,601 |
Restricted funds |
Partners in Policymaking (SG) Fund | 38,618 | (39,177 | ) | (559 | ) |
Individual Service (SG) Fund | 54,600 | (54,600 | ) | - |
Erasmus+ Skills Project Fund | 3,608 | (6,455 | ) | (2,847 | ) |
Children's Project (SG) Fund | 35,905 | (35,905 | ) | - |
Rights & Equalities (LCT) Fund | 43,728 | (48,720 | ) | (4,992 | ) |
Working Together for Change (SG) | 57,332 | (60,052 | ) | (2,720 | ) |
New Models for Change | 46,408 | (46,408 | ) | - |
Self-Directed Support Standards (SG) | 34,123 | (34,123 | ) | - |
CitizenFest | 12,304 | (10,213 | ) | 2,091 |
Stay Up Late Fund | 300 | (881 | ) | (581 | ) |
326,926 | (336,534 | ) | (9,608 | ) |
TOTAL FUNDS | 382,831 | (377,838 | ) | 4,993 |
Unrestricted fund |
General fund - To receive the normal income and pay the normal running expenses of the charity. |
Restricted funds |
Scottish Government (SG) funds: |
Partners in Policy Making - A family and individual leadership programme. |
Working together for Change - A national coproduction programme to improve self-directed support. |
Resource Allocation - Supporting the development of equitable models of allocating resources. |
Other funds: |
Citizenfest - A national celebration of inclusive citizenship with We Are One Scotland. A grant was received from Awards for All to support Citizenfest, a hybrid online/in-person event in Glasgow which brought together speakers and performers in a festival of inclusive citizenship. |
Stay Up Late - A national campaign about the right of people with learning disabilities to live a good life. |
The following funds were closed as the income was utilised in full: |
Closed in the year to 31 March 2023 |
Scottish Government (SG) funds: |
Childrens Project - To implement self-directed support for children and families. |
Individual Service Fund - Supporting the sustainable development of option 2 of self-directed support. |
Self Directed Support Standards - To promote innovation and build capacity in the implementation and practice of Self Directed Support. |
Other funds: |
New Models for Change - project to promote innovation and other ways to provide support. |
Rights & Equalities (LCT) Fund - project targeting care experienced young people with disabilities to make positive choices and exercise control in their lives through developing skills, knowledge, understanding and abilities. |
Erasmus+ Skills Project Fund - An Erasmus+ funded project working with four other partners to develop skills and resource around self-directed support. |
In Control Scotland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2023 |
15. | MOVEMENT IN FUNDS - continued |
Closed in the year to 31 March 2022 |
Awards for All - To receive the income and finance for the training for the Partners in Policymaking programme and to enhance the connections between the graduates of the programme. |
16. | CONTINGENT LIABILITIES |
A contingent liability exists whereby the charity shall not dispose of any assets, without prior written consent of the Scottish Ministers, funded in part or in whole, with grant funds within five years of the asset being acquired. During that period the Scottish Ministers shall be entitled to the proceeds of disposal (or the relevant proportion of the proceeds based on the percentage of grant funding used in connection with the acquisition of the asset against the whole proceeds. The Scottish Ministers shall also be entitled to the relevant proportion of any proceeds resulting from any provision included as a condition of sale. Recovery by the Scottish Ministers shall not be required where the value of the asset is less than £1,000 at the time of disposal. |
17. | RELATED PARTY DISCLOSURES |
During the year services worth £1,920 (2022 - £4,210) were provided by Your Options Understood (Y.O.U). Dr D Farrel is the director of this company. Similarly, services were provided by Radical Vision at a total of £2,500 (2022 - £645) of which Mr J Dalrymple is a director. Both individuals are Trustees of the Charity. |
No donations were made by Trustees during the current financial year or the year to 31 March 2022. |