REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Christian Community |
Action Support Team Highland |
Trading as |
CCAST Highland |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Christian Community |
Action Support Team Highland |
Trading as |
CCAST Highland |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Contents of the Financial Statements |
for the Year Ended 31 March 2024 |
Page |
Report of the Trustees | 1 | to | 6 |
Independent Examiner's Report | 7 |
Statement of Financial Activities | 8 |
Balance Sheet | 9 | to | 10 |
Notes to the Financial Statements | 11 | to | 18 |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Report of the Trustees |
for the Year Ended 31 March 2024 |
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 2024. 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 Objects and Aims of CCAST Highland are set out below and can be found in our memorandums and Articles (Our governing documents) These are; |
1. To enable a client group of vulnerable people, living within the Easter Ross and Sutherland areas to live independent lives, enabling them to sustain and maintain their existing tenancies within their local community. Clarification of 'vulnerability' may vary in each case from low level mild mental health issues resulting from but not peculiar to drug or alcohol dependency, to life style issues un related to drug & alcohol but yet still likely to put tenancies at risk. |
2. To support the client group back into employment via identification of training needs or through voluntary work avenues. |
3. To provide a Christian community support service addressing the needs of people of all faiths and of no faith. |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Report of the Trustees |
for the Year Ended 31 March 2024 |
OBJECTIVES AND ACTIVITIES |
Significant activities |
1. To employ a Christian Project Director to implement, develop the project and oversee the day to day affairs of the project in line with the Boards vision. |
2. To provide a Housing support service that will accept referrals from other agencies to work with clients with housing support needs / threatened homelessness. |
3. To offer benefit advice to those seeking to navigate the Universal Credit benefit system. |
4. To identify with the client any 'Obstacles' to employment and to redefine employment opportunities. This may include re training in specific areas, or short term voluntary placements to rebuild confidence and self esteem, CV writing and computers to seek job vacancies. |
5. To continue to run and develop the Mansfield Hub on the Mansfield Estate ( this estate is on the SIMD list) |
6. To provide addiction Recovery programmes within the area. |
7. To continue to and extend the Food Bank resource with the Ross-shire and Sutherland areas. We are grateful to all the volunteers of the Foodbank who give up their time week after week to help those in desperate need through the cost of living crisis. |
8. To create the Tain Community Larder for the area. |
9. To continue to work with Green Pastures in the setting up of Hannah House in Tain This will become the main base for all of CCAST Highland work and provide accommodation to Abused and vulnerable women within the area. |
10. If necessary to create new services of support in response to needs which are identified through the ongoing work in the Community. These new support services will always be in keeping with our original objectives to support vulnerable people to maintain existing tenancies and live independent lives. |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Report of the Trustees |
for the Year Ended 31 March 2024 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
This last financial year for the staff and Directors of CCAST Highland has been very mixed as we received some grants but had had to start using more of our reserves. Set out below are some reflections of our achievements and performances over the last financial year. |
1. The Food bank has continued to grow in numbers and the staff are very aware of the potential increases being felt with increasing fuel costs and proposed energy increases. We are now seeing more people on low incomes than ever before needing our assistance. |
2. The Board were very grateful to the Project Director for all her efforts in trying to secure funds and for taking over the programmes currently being run. |
3. Fund Raiser this has been a major frustration for us as we have secured funding to employ a person but we have still not been able to identify one. The Chairman and the project Director continue to undertake this role for the Board. |
4. The Board have secured funding to employ a new part time Mansfield Hub worker and appointed Mrs Katie Campbell in July 2023 on a one year contract. |
5. One of the key achievements has been the creation of the Tain Community Larder which to date has been used by over 180 households and over £29,426.23 of food has been given away rather than destroyed. |
6. We believe that the Mansfield Estate is no longer considered as being part of the Scottish index of multiple deprivation. This is a major step forward in the strengthening of the estate. |
7. The major impact has been the frustration of the staff of Green Pastures and the Board of CCAST Highland over the Hannah House development. The problem has been the identification of builders to quote. However, we believe that we are nearly there and hope to go out to builders to submit quotes within the next few months. |
FINANCIAL REVIEW |
Financial position |
This last financial year we have been blessed with funding from trusts like the Hope Trust, The Highland Council and Foundation Scotland to name a few. We continue to receive a regular grant from Blythswood Care Trust for which we are extremely grateful. |
Our Bookkeeper Mrs Margaret McQuillan has stepped down and become the full time Treasurer for the Board and we are appointing a new Bookkeeper with a view to starting on the 1st April. |
The Budget was prepared by the Chairman, the Project Director and the Treasurer and agreed with the Board. This is reviewed every six months. |
As previously mentioned the new partnership with Green Pastures will allow us to move the whole operation of CCAST into one building which will help reduce our expenditure. We are still exploring the possibility of separating the ground floor and inviting another organisation to share this space and again produce valuable and regular income to CCAST. |
The work with vulnerable women will be in part paid for by the Highland Council which will be gratefully received. |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Report of the Trustees |
for the Year Ended 31 March 2024 |
FINANCIAL REVIEW |
Principal funding sources |
Principal funding has been received from the generous support of the undernoted organisations: |
Mr D MacDonnald via Foundation Scotland |
Blythswood Care The Highland Council |
Hope Trust |
The Board are also grateful to all the local partners especially the New Wine Church for their regular monthly support and the many other local organisations and individuals who support us. |
Reserves policy |
It is the aim of the Directors to follow the recommendations of OSCR and have one third of its running costs as reserves. The Directors are pleased to confirm that we have the right allocated funding in restricted funds. |
Going concern |
Confirmation that the trustees consider that the charity is a Going Concern and where financial sustainability is challenged, outline the measures being taken. |
FUTURE PLANS |
Our priorities for the financial year 2024 / 25 are; |
1. Secure the funding for the Project Director's salary. |
2. Ensure that the Core Funding is in place for the charity especially with the costs of living increases which are affecting us all. |
3. To secure the funding to move the whole operation to Hannah House which will generate us additional income and reduce our overheads at the same time. |
4. Secure the funding for the Mansfield Hub worker |
5. Secure additional funding to cover the Food Bank costs |
6. Develop and expand the Hub centres programme |
7. Secure the funding for the support worker for the women's project |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Report of the Trustees |
for the Year Ended 31 March 2024 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Recruitment and appointment of new trustees |
This is an ongoing item for the board. When looking for new board members, a skills audit is undertaken with the current board members to see what areas the charity requires additional support, for instance we are currently identifying a new board member with Human Resources experience. The board have a process for joining the board and regular training is undertaken with board staff and volunteers throughout the year. |
Organisational structure |
The Board meet bi monthly and have space for 8 Directors. We currently have six spaces filled and we are seeking a further 2 Directors. We are still actively seeking a President for the charity. |
The structure for CCAST Highland is set out below; |
A Board of Directors is currently made up of eight volunteers from the local community. The board in turn employ the following: |
Project Director full time, who has responsibility for the 'day to day affairs of the charity' and who reports back to the Board at their meetings. |
One member of the Board acts as the Line manager for the Project Director and meets with the Project Director for official line management sessions. |
A part time book keeper 3 hours per week managed by the Project Director. |
The Hub Co-ordinator for 16 hours per week is managed by the Project Director. |
The Key volunteers Food Bank, Work clubs, and addictions programme have expenses paid to them for work undertaken on behalf of the charity like mileage. |
General Volunteers who help with Food Bank and general Drop In sessions. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Report of the Trustees |
for the Year Ended 31 March 2024 |
Trustees |
Company Secretary |
Independent Examiner |
Mackay & Co |
Chartered Accountants |
Unit 8 |
Golspie Business Park |
Golspie |
Sutherland |
KW10 6UB |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Christian Community |
Action Support Team Highland |
I report on the accounts for the year ended 31 March 2024 set out on pages eight to eighteen. |
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. |
Marcus MacIver |
The Institute of Chartered Accountants of Scotland |
Mackay & Co |
Chartered Accountants |
Unit 8 |
Golspie Business Park |
Golspie |
Sutherland |
KW10 6UB |
29 July 2024 |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Statement of Financial Activities |
for the Year Ended 31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 5 |
Other trading activities | 3 |
Investment income | 4 |
Other income |
Total |
EXPENDITURE ON |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 90,744 |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Balance Sheet |
31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 11 |
CURRENT ASSETS |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 12 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 13 |
Unrestricted funds | 80,629 |
Restricted funds | 10,115 |
TOTAL FUNDS | 90,744 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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. |
Christian Community |
Action Support Team Highland (Registered number: SC361990) |
Trading as CCAST Highland |
Balance Sheet - continued |
31 March 2024 |
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 |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements |
for the Year Ended 31 March 2024 |
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. |
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. |
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. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Plant and machinery | - |
Motor vehicles | - |
Computer equipment | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
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. |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
1. | ACCOUNTING POLICIES - continued |
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. |
2. | DONATIONS AND LEGACIES |
31.3.24 | 31.3.23 |
£ | £ |
Donations |
3. | OTHER TRADING ACTIVITIES |
31.3.24 | 31.3.23 |
£ | £ |
Fundraising events |
4. | INVESTMENT INCOME |
31.3.24 | 31.3.23 |
£ | £ |
Deposit account interest |
5. | INCOME FROM CHARITABLE ACTIVITIES |
31.3.24 | 31.3.23 |
Activity | £ | £ |
Grants | General | 17,440 | 28,468 |
Grants | The Mansfield Hub | 15,603 | 3,890 |
Grants | Project director | - | 12,876 |
Grants | Food Bank | 7,000 | 2,000 |
Grants received, included in the above, are as follows: |
31.3.24 | 31.3.23 |
£ | £ |
Highland Council | 16,193 | 20,729 |
Foundation Scotland | 5,000 | 5,000 |
Global energy | - | 2,000 |
Hope Trust | 5,000 | 3,000 |
Technacom | 1,200 | - |
Blythswood | - | 6,000 |
ASDA | - | 505 |
Sutor Trust | - | 3,000 |
Carried forward | 27,393 | 40,234 |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
5. | INCOME FROM CHARITABLE ACTIVITIES - continued |
31.3.24 | 31.3.23 |
£ | £ |
Brought forward | 27,393 | 40,234 |
St Finbarr's charity shop | 2,000 | 1,000 |
Mackenzie & Cormack | - | 1,000 |
Folio Trust | 5,000 | 5,000 |
Northern Charity Meeting | 2,500 | - |
Tain & Fearn Free Church | 1,000 | - |
North Highland Initiative | 2,000 | - |
Co-op | 150 | - |
40,043 | 47,234 |
6. | SUPPORT COSTS |
Governance |
Finance | costs | Totals |
£ | £ | £ |
General | 129 | 1,123 | 1,252 |
7. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.3.24 | 31.3.23 |
£ | £ |
Depreciation - owned assets |
Surplus on disposal of fixed assets | ( |
) |
8. | TRUSTEES' REMUNERATION AND BENEFITS |
31.3.24 | 31.3.23 |
£ | £ |
Trustees' salaries |
Trustees' pensions paid |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
9. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
31.3.24 | 31.3.23 |
Management | 1 | 1 |
Part-time project assistant | 1 | 1 |
Part-time Hub worker | 1 | 1 |
10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | fund | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | ( |
) |
Charitable activities |
Investment income |
Other income |
Total |
EXPENDITURE ON |
Charitable activities |
Total |
NET INCOME |
Transfers between funds | 90 | (90 | ) | - |
Net movement in funds |
RECONCILIATION OF FUNDS |
Total funds brought forward | 43,290 | 8,269 |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
10. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
fund | fund | funds |
£ | £ | £ |
TOTAL FUNDS CARRIED FORWARD |
80,629 |
10,115 |
90,744 |
11. | TANGIBLE FIXED ASSETS |
Plant and | Motor | Computer |
machinery | vehicles | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 April 2023 and 31 March 2024 |
DEPRECIATION |
At 1 April 2023 |
Charge for year |
At 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
At 31 March 2023 |
12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.24 | 31.3.23 |
£ | £ |
Social security and other taxes |
Accrued expenses |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
13. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.23 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 80,629 | (15,141 | ) | 65,488 |
Restricted funds |
Restricted | 10,115 | (8,220 | ) | 1,895 |
TOTAL FUNDS | (23,361 | ) | 67,383 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 31,523 | (46,664 | ) | (15,141 | ) |
Restricted funds |
Restricted | 23,003 | (31,223 | ) | (8,220 | ) |
TOTAL FUNDS | ( |
) | (23,361 | ) |
Comparatives for movement in funds |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 43,290 | 37,249 | 90 | 80,629 |
Restricted funds |
Restricted | 8,269 | 1,936 | (90 | ) | 10,115 |
TOTAL FUNDS | 51,559 | 39,185 | - | 90,744 |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
13. | 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 | 92,878 | (55,629 | ) | 37,249 |
Restricted funds |
Restricted | 20,233 | (18,297 | ) | 1,936 |
TOTAL FUNDS | 113,111 | (73,926 | ) | 39,185 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net | Transfers |
movement | between | At |
At 1.4.22 | in funds | funds | 31.3.24 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 43,290 | 22,108 | 90 | 65,488 |
Restricted funds |
Restricted | 8,269 | (6,284 | ) | (90 | ) | 1,895 |
TOTAL FUNDS | 51,559 | 15,824 | - | 67,383 |
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 | 124,401 | (102,293 | ) | 22,108 |
Restricted funds |
Restricted | 43,236 | (49,520 | ) | (6,284 | ) |
TOTAL FUNDS | 167,637 | (151,813 | ) | 15,824 |
The General Fund represents income and expenditure relating to the running of general activities in the fulfilment of the objectives of the charity. |
Christian Community |
Action Support Team Highland |
Trading as CCAST Highland |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
13. | MOVEMENT IN FUNDS - continued |
The Restricted Fund represent grant income and the related expenditure relating to funded posts and other specific projects. |
14. | RELATED PARTY DISCLOSURES |