IRIS Accounts Production v24.1.9.2 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3619902023-03-31SC3619902024-03-31SC3619902023-04-012024-03-31SC3619902022-03-31SC3619902022-04-012023-03-31SC3619902023-03-31SC361990ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC361990ns15:PoundSterling2023-04-012024-03-31SC361990ns11:FRS1022023-04-012024-03-31SC361990ns11:IndependentExaminationCharity2023-04-012024-03-31SC361990ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC361990ns11:FullAccounts2023-04-012024-03-31SC361990ns11:CharitiesSORP2023-04-012024-03-31SC361990ns16:EnglandWales2023-04-012024-03-31SC361990ns11:RegisteredOffice2023-04-012024-03-31SC361990ns0:Trustee22023-04-012024-03-31SC361990ns0:Trustee32023-04-012024-03-31SC361990ns0:Trustee42023-04-012024-03-31SC361990ns0:Trustee12023-04-012024-03-31SC361990ns0:Trustee52023-04-012024-03-31SC361990ns0:Trustee62023-04-012024-03-31SC361990ns0:Trustee72023-04-012024-03-31SC361990ns11:CompanySecretary12023-04-012024-03-31SC361990ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC361990ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC361990ns0:Activity82023-04-012024-03-31SC361990ns0:Activity8ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC361990ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC361990ns0:Activity82022-04-012023-03-31SC361990ns0:Activity92023-04-012024-03-31SC361990ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC361990ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC361990ns0:Activity92022-04-012023-03-31SC361990ns0:Activity102023-04-012024-03-31SC361990ns0:TotalUnrestrictedFundsns0:Activity102023-04-012024-03-31SC361990ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC361990ns0:Activity102022-04-012023-03-31SC361990ns0:Activity122023-04-012024-03-31SC361990ns0:TotalUnrestrictedFundsns0:Activity122023-04-012024-03-31SC361990ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC361990ns0:Activity122022-04-012023-03-31SC361990ns0:TotalUnrestrictedFunds2023-03-31SC361990ns0:TotalRestrictedIncomeFunds2023-03-31SC361990ns0:TotalUnrestrictedFunds2024-03-31SC361990ns0:TotalRestrictedIncomeFunds2024-03-31SC361990ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC361990ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-03-31SC361990ns10:WithinOneYear2024-03-31SC361990ns10:WithinOneYear2023-03-31SC361990ns10:PlantMachinery2023-04-012024-03-31SC361990ns10:MotorVehicles2023-04-012024-03-31SC361990ns10:ComputerEquipment2023-04-012024-03-31SC36199022023-04-012024-03-31SC36199012023-04-012024-03-31SC36199012022-04-012023-03-31SC361990ns10:OwnedAssets2023-04-012024-03-31SC361990ns10:OwnedAssets2022-04-012023-03-31SC361990ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC361990ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC361990ns0:Activity8ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC361990ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC361990ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31SC361990ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC361990ns0:TotalUnrestrictedFundsns0:Activity102022-04-012023-03-31SC361990ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC361990ns0:TotalUnrestrictedFundsns0:Activity122022-04-012023-03-31SC361990ns0:Activity12ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC361990ns10:PlantMachinery2023-03-31SC361990ns10:MotorVehicles2023-03-31SC361990ns10:ComputerEquipment2023-03-31SC361990ns10:PlantMachinery2024-03-31SC361990ns10:MotorVehicles2024-03-31SC361990ns10:ComputerEquipment2024-03-31SC361990ns10:PlantMachinery2023-03-31SC361990ns10:MotorVehicles2023-03-31SC361990ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC361990 (Scotland)
REGISTERED CHARITY NUMBER: SC40956














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
SC361990 (Scotland)

Registered Charity number
SC40956

Registered office
St Duthus House
St Duthus Street
Tain
Ross shire
IV19 1AL


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
Mrs M Macleod
Mrs M L Mcquillan
G E Nutt
Mrs A J Nutt
F Macrae
A Macleod
Mrs B Somers (resigned 16.8.23)

Company Secretary
Mrs A J Nutt

Independent Examiner
Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Approved by order of the board of trustees on 29 July 2024 and signed on its behalf by:





Mrs A J Nutt - Secretary

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 12,994 - 12,994 55,695

Charitable activities 5
General 17,440 - 17,440 28,468
The Mansfield Hub - 15,603 15,603 3,890
Project director - - - 12,876
Food Bank - 7,000 7,000 2,000

Other trading activities 3 834 400 1,234 -
Investment income 4 255 - 255 130
Other income - - - 10,052
Total 31,523 23,003 54,526 113,111

EXPENDITURE ON
Charitable activities
General 46,664 22,025 68,689 73,241
The Mansfield Hub - 9,198 9,198 -
Food Bank - - - 685
Total 46,664 31,223 77,887 73,926

NET INCOME/(EXPENDITURE) (15,141 ) (8,220 ) (23,361 ) 39,185


RECONCILIATION OF FUNDS
Total funds brought forward 80,629 10,115 90,744 51,559

TOTAL FUNDS CARRIED FORWARD 65,488 1,895 67,383 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 18,431 - 18,431 27,494

CURRENT ASSETS
Cash at bank 48,738 1,895 50,633 64,870

CREDITORS
Amounts falling due within one year 12 (1,681 ) - (1,681 ) (1,620 )

NET CURRENT ASSETS 47,057 1,895 48,952 63,250

TOTAL ASSETS LESS CURRENT
LIABILITIES

65,488

1,895

67,383

90,744

NET ASSETS 65,488 1,895 67,383 90,744
FUNDS 13
Unrestricted funds 65,488 80,629
Restricted funds 1,895 10,115
TOTAL FUNDS 67,383 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 29 July 2024 and were signed on its behalf by:





A J Nutt - Trustee

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 - 25% on reducing balance
Motor vehicles - 33% on reducing balance
Computer equipment - 33% on cost

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 12,994 55,695

3. OTHER TRADING ACTIVITIES
31.3.24 31.3.23
£    £   
Fundraising events 1,234 -

4. INVESTMENT INCOME
31.3.24 31.3.23
£    £   
Deposit account interest 255 130

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
40,043 47,234

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 9,063 13,534
Surplus on disposal of fixed assets - (10,052 )

8. TRUSTEES' REMUNERATION AND BENEFITS
31.3.24 31.3.23
£    £   
Trustees' salaries 31,772 31,417
Trustees' pensions paid 2,225 2,101
33,997 33,518

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
3 3

No employees received emoluments in excess of £60,000.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 55,696 (1 ) 55,695

Charitable activities
General 20,000 8,468 28,468
The Mansfield Hub - 3,890 3,890
Project director 5,000 7,876 12,876
Food Bank 2,000 - 2,000

Investment income 130 - 130
Other income 10,052 - 10,052
Total 92,878 20,233 113,111

EXPENDITURE ON
Charitable activities
General 54,944 18,297 73,241
Food Bank 685 - 685
Total 55,629 18,297 73,926

NET INCOME 37,249 1,936 39,185
Transfers between funds 90 (90 ) -
Net movement in funds 37,339 1,846 39,185

RECONCILIATION OF FUNDS
Total funds brought forward 43,290 8,269 51,559


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 1,000 40,850 1,066 42,916
DEPRECIATION
At 1 April 2023 866 13,490 1,066 15,422
Charge for year 33 9,030 - 9,063
At 31 March 2024 899 22,520 1,066 24,485
NET BOOK VALUE
At 31 March 2024 101 18,330 - 18,431
At 31 March 2023 134 27,360 - 27,494

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Social security and other taxes 691 630
Accrued expenses 990 990
1,681 1,620


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 90,744 (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 54,526 (77,887 ) (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

There were no related party transactions for the year ended 31 March 2024.