Charity registration number SC020213 (Scotland)
Company registration number SC165487 (Scotland)
CARERS FORUM STIRLING AREA
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CARERS FORUM STIRLING AREA
CONTENTS
Page
Trustees' report
1 - 5
Independent auditor's report
6 - 8
Statement of financial activities
9 - 10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 28
CARERS FORUM STIRLING AREA
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "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

 

Our vision at Stirling Carers Centre (SCC) is that Unpaid Carers (herein Carers) in the Stirling district are empowered and supported in their caring roles. Carer's voices will shape our services, and should feed into local and national policy and decision-making.

Our Business Plan 2020-25 details the ambitions within our Vision statement to ensure SCC continues to provide high-quality service offers to all Carers. We are the only organisation offering services targeted solely to Carers throughout Stirling. Our Business Plan 2020-25 ensures that the design of our current core services and those we develop for the future continue to be shaped by the Carers we support. SCC will protect, develop and grow its service offers; nurture its staff and volunteers; adapt to new technologies and innovate services design and delivery for Carers; improve its internal systems to improve reporting and compliance management and ensure accountable governance and management.

 

Our Values

These are at the heart of everything that SCC sets out to achieve to advance the everyday quality of life for Carers living and working across Stirling. Our Values are expressed in three clear ways across all our branding in our efforts to be:

Empowering
SCC believes in empowering Carers to fulfil their caring roles effectively, improve their wellbeing and everyday quality of life. We will empower Carers to know their rights and achieve equality within their wider communities.

Inclusive
SCC is inclusive of all Carers and we embrace diversity and equality of opportunity. We believe all Carers have a voice that must be heard and included in local and national decision-making processes, regardless of visible and invisible differences.

Accountable
Carers have the right to hold SCC accountable for the quality and delivery of our services, and to seek transparency on any process. SCC will champion the rights of Carers and hold external agencies accountable on behalf of, and at the request of, Carers.

Volunteers
The trustees are very grateful to the volunteers for their dedication and hard work. The volunteers have contributed heavily in our group activities enabling much needed respite for our carers, reducing isolation and increasing physical and mental wellbeing.

CARERS FORUM STIRLING AREA
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance

During the 2023 -2024 financial year, SCC core services ensured the following:

 

During the financial year 2023-24, Stirling Carers Centre has achieved:

 

Whole Service

Adult Carers Service

Young Adult Carer Service

 

Young Carers Service

Financial review

For the year ended 31 March 2024, the Statement of Financial Activities shows an overall surplus of £57,407 (2023 - deficit £8,417).

CARERS FORUM STIRLING AREA
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

The reserves policy adopted by the Board is based on the major risks facing the organisation. An estimate has been made of the policy monetary impact and risk weighting based on the likelihood of an unforeseen event occurring. This allows a monetary value to be assigned to the reserves required. The level of reserves is monitored by the Directors on a quarterly basis. As at 31 March 2024 the total unrestricted reserves stood at £425,354 (2023: £399,865). The Directors aim to maintain free reserves at a level of three to six months annual expenditure, which is considered sufficient to cover staff and operating costs on a short-term basis to allow for restructuring in the event of a significant decrease in funding. The level of free reserves at 31 March 2024 was within the Board of Director's target.

SCC core funding is drawn from service contracts with Clackmannanshire and Stirling Health & Social Care Partnership and Stirling Council. To fill the deficits annually for each service, funding is raised from a range of Independent Trusts and Foundations. For our Young Carers Service, the principal funder during 2023/24 is BBC Children in Need, with additional funding provided by other independent funders including Henry Smith Charity, The Robertson Trust, Global Make Some Noise, The Stafford Trust and Carers Trust.

For our Adult Carers Service our principal funder was the National Lottery Community Fund, alongside, Shared Care Scotland (Time to Live Grant) & (Creative Breaks). Additional funding provided by other independent funders including Global Make Some Noise, Carers Trust, Communities Mental Health & Wellbeing, Cost of Living Support Fund, Garfield Weston, Hedley Foundation and Christine Mary Hendry Trust.

SCC is committed to adopting best practice in the identification, assessment and cost-effective control of all risks arising from the services provided to Unpaid Carers to ensure that risks are eliminated, reduced to an acceptable level, or managed and contained. It is accepted that in order to advance and thrive, a balance needs to be struck between stability and innovation. Therefore, good risk management will help the organisation to create and seize opportunities in a managed way. It is recognised that some level of risk will always exist and will never be eliminated.

In terms of demonstrating the above, the Board of Directors put into practice this approach when setting their reserve policy whereby they have considered the fragility of the economic landscape. Sufficient free reserves have been set aside to mitigate any potential risks around the financial stability of SCC going forward.

During the 2023-24 financial year, the U.K. economy and consequently public funding came under significant pressure from inflationary events. The Centre has consciously factored in the impacts that this will have on unpaid carers and adapted and responded accordingly. In addition, the Centre continues to embrace working and living practices that are becoming the norm post covid.

The centre has reviewed both services and financial position with respect to wider environment. The CEO reports at each board meeting on service performance in an operational report and the Finance and Risk subcommittee as well as full board review the financial statements and performance against budget. We are pleased to report that our services and financial resilience are both in excellent health, with staff morale and performance high.

The Board of Directors and CEO will provide support and commitment to the identification and mitigation of risks on an on-going basis, with a review of Risk and Strategy across the organisation conducted annually.

At the last strategy review three main items were established as key to the centre going forward:

* Collaboration between Stirling and Clacks carers centres. With specific focus on how Stirling Council may wish to allocate funding in the future. – At the time of writing the council have informed us that for now the status quo is largely being retained for funding purposes.

* Financial Stability & Resilience. To ensure this a number of actions/items were undertaken/ reviewed respectively. These included review of contingency funding plans, a general principle of reduction of concentration of funding where appropriate, and production of measures with triggers and thresholds.

* Measurement of Performance vs Strategy. Key metrics for measurement of 1) Delivery of excellent service, 2) Financial stability & resilience, and 3) Influence Change (voice of the carer) were discussed and are in the process of being introduced as BAU reporting and monitoring.

CARERS FORUM STIRLING AREA
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
Structure, governance and management

 

The organisation is a charitable company limited by guarantee, incorporated on 29 October 1991 and registered as a charity 15 August 1996. The company was established under a Memorandum of Association that established the objects and powers. The company updated its Memorandum and Articles of Association on 23 November 2004, then again at an EGM held on 23 April 2010 and most recently reviewed and adopted revised Articles of Association by special resolution at the AGM on 13 June 2018. The company is now governed by these revised Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

D Khan
H Rawlinson
Professor A Rutherford
J Walsh
A Gee
M Woollhead
G Alexander
M Davies
A Hunter
(Appointed 26 April 2023 and resigned 19 August 2024)

The Directors of the company are also Charity Trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Directors. Under the requirements of the Articles of Association at each Annual General Meeting of the company, any Director who has held office for a maximum of three years shall retire from office. A Director who retires shall be eligible for re-election. The company's Articles also allow for membership of the charity with the payment of a membership fee.

Due to the nature of caring much of the charity's work inevitably focuses upon Unpaid Carers, including Young Carers, Young Adult Carers and Adult Carers. The Board seeks to ensure that the needs of these groups are appropriately reflected through the diversity of the Board of Directors. To enhance the potential pool of Directors the charity has, through networking with its client base and other professional bodies, sought to identify potential members who have the skills and experience through both their work and personal lives to assist the Charity.

To maintain a broad skill mix, members of the Board of Directors are requested to provide a list of their skills and in the event of a particular skill being lost due to retirements; individuals are approached to offer themselves for election to the Board of Directors.

All new Directors undergo induction training and are required to complete the disclosure of interest form on an annual basis.

The charity has a Board of Directors of up to 12 members who meet bi-monthly and are responsible for the strategic direction and policy of the charity.

A Scheme of Delegation is in place and the operational services of the charity rests with the CEO. The CEO is responsible for ensuring that the charity delivers the services specified and that the key targets in the Business Plan are met.

CARERS FORUM STIRLING AREA
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

The Trustees consider the Board of Directors and CEO as comprising the key management personnel of the charity in charge of directing and controlling the charity in partnership, with the CEO operating the charity on a daily basis. All directors give of their time freely. Details of Trustee expenses and related party transactions are disclosed in the notes to the accounts.

 

Senior staff and key management salaries are pegged at levels comparable with other Third Sector organisations of a similar size and activity, to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles. Benchmarks include comparison with local government and SJC pay scales. These are reviewed on a regular basis by the board depending on levels of funding.

Statement of trustees' responsibilities

The trustees, who are also the directors of Carers Forum Stirling Area for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

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

 

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

Auditor

 

In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

D Khan
Trustee
28 August 2024
CARERS FORUM STIRLING AREA
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CARERS FORUM STIRLING AREA
- 6 -

Opinion

We have audited the financial statements of Carers Forum Stirling Area (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended;

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

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

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

Conclusions relating to going concern

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

 

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

 

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

CARERS FORUM STIRLING AREA
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CARERS FORUM STIRLING AREA
- 7 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

proper accounting records have not been kept; or

-

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

-

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

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

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

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

Extent to which the audit was considered capable of detecting irregularities, including fraud

We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and non-compliance with laws and regulations. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue and tested a sample of journals to confirm they were appropriate. In addition, we reviewed areas of judgement for indicators of management bias to address these risks

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards

We reviewed the laws and regulations in areas that directly affect the financial statements including applicable charity and company law and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the charity.

We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees.

CARERS FORUM STIRLING AREA
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CARERS FORUM STIRLING AREA
- 8 -

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

 

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006charity’s director's, as a body, in accordance with Secion 44(1) (c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper
Statutory Auditor
Dunfermline
29 August 2024

Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

CARERS FORUM STIRLING AREA
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
Notes
£
£
£
£
Income from:
Donations and legacies
2
10,717
502,820
513,537
432,530
Charitable activities
3
148,209
235,058
383,267
383,185
Investments
4
9,795
-
9,795
2,620
Total income
168,721
737,878
906,599
818,335
Expenditure on:
Raising funds
5
4,143
-
4,143
3,595
Charitable activities
6
141,244
703,805
845,049
823,157
Total expenditure
145,387
703,805
849,192
826,752
Net incoming/(outgoing) resources before transfers
23,334
34,073
57,407
(8,417)
Gross transfers between funds
2,152
(2,152)
-
-
Net income/(expenditure) for the year/
Net movement in funds
25,486
31,921
57,407
(8,417)
Fund balances at 1 April 2023
399,865
71,984
471,849
480,266
Fund balances at 31 March 2024
425,351
103,905
529,256
471,849

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
CARERS FORUM STIRLING AREA
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
2
14,812
417,718
432,530
Charitable activities
3
148,208
234,977
383,185
Investments
4
2,620
-
2,620
Total income
165,640
652,695
818,335
Expenditure on:
Raising funds
5
3,595
-
3,595
Charitable activities
6
135,909
687,248
823,157
Total expenditure
139,504
687,248
826,752
Net incoming/(outgoing) resources before transfers
26,136
(34,553)
(8,417)
Gross transfers between funds
(990)
990
-
Net income/(expenditure) for the year/
Net movement in funds
25,146
(33,563)
(8,417)
Fund balances at 1 April 2022
374,719
105,547
480,266
Fund balances at 31 March 2023
399,865
71,984
471,849
CARERS FORUM STIRLING AREA
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 11 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
11
13,673
5,471
Cash at bank and in hand
605,274
722,628
618,947
728,099
Creditors: amounts falling due within one year
12
(89,691)
(256,250)
Net current assets
529,256
471,849
Income funds
Restricted funds
14
103,905
71,984
Unrestricted funds - general
Designated funds
16
-
29,998
General unrestricted funds
15
425,351
369,867
425,351
399,865
529,256
471,849

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

The financial statements were approved by the Trustees on 28 August 2024
D Khan
Trustee
Company Registration No. SC165487
CARERS FORUM STIRLING AREA
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
20
(127,149)
109,521
Investing activities
Investment income received
9,795
2,620
Net cash generated from investing activities
9,795
2,620
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(117,354)
112,141
Cash and cash equivalents at beginning of year
722,628
610,487
Cash and cash equivalents at end of year
605,274
722,628
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
1
Accounting policies
Charity information

Carers Forum Stirling Area is a private company limited by guarantee incorporated in Scotland. The registered office is Kintail House, Forthside Way, Stirling, FK8 1QZ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

 

The charity is a Public Benefit Entity as defined by FRS 102.

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

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for a period not less than 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income

Income from government and other grants is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

 

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

Expenditure is recognised once there is a legal constructive obligation to transfer economic benefit to a third party and it is probable that a transfer of economic benefit will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is classified by charitable activity with the costs of each activity being made up of direct costs, shared costs and support costs involved in undertaking each activity.

Direct costs attributed to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to one activity are apportioned between those activities on a basis consistent with the use of the resources. Central staff costs are allocated on the basis of time spent and depreciation charges allocated on the portion of the assets use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 15 -
1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
general
general
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
10,717
101
10,818
9,312
-
9,312

Grants

-
502,719
502,719
5,500
417,718
423,218
10,717
502,820
513,537
14,812
417,718
432,530
3
Charitable activities

Young Carers

Adult Services

Total

Young Carers

Adult Services

Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Services provided under contract
36,061
347,206
383,267
36,064
347,121
383,185
Analysis by fund
Unrestricted funds - general
26,061
122,148
148,209
26,060
122,148
148,208
Restricted funds
10,000
225,058
235,058
10,004
224,973
234,977
36,061
347,206
383,267
36,064
347,121
383,185
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
4
Investments
Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£
Interest receivable
9,795
2,620
5
Raising funds
Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£
Fundraising and publicity
Other fundraising costs
606
-
Staff costs
3,537
3,595
Fundraising and publicity
4,143
3,595
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
6
Charitable activities

Young Carers

 

Adult Carers

Grant Giving

Total
2024

Young Carers

 

Adult Carers

Grant Giving

Total
2023
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
£
£
Staff costs
124,415
316,796
-
441,211
111,794
291,109
-
402,903

Motor and travel costs

3,762
2,153
-
5,915
2,662
1,923
-
4,585

Volunteers expenses

463
148
-
611
515
309
-
824

IT and development costs

10,048
21,072
-
31,120
5,782
12,596
-
18,378

Postage and stationery

2,117
5,194
-
7,311
4,106
9,610
-
13,716

Newsletter and publicity costs

1,705
3,816
-
5,521
1,688
3,754
-
5,442

Carers events

27,696
39,760
-
67,456
86,933
53,745
-
140,678

Subscriptions and memberships    

342
3,324
-
3,666
1,384
2,569
-
3,953

Training

4,492
6,027
-
10,519
2,747
849
-
3,596

Recruitment expenses

180
263
-
443
47
334
-
381
175,220
398,553
-
573,773
217,658
376,798
-
594,456
Grant funding of activities (see note 7)
-
-
119,092
119,092
-
-
71,814
71,814
Share of support costs (see note 8)
33,636
77,677
-
111,313
33,556
73,521
-
107,077
Share of governance costs (see note 8)
13,527
27,344
-
40,871
15,576
34,234
-
49,810
222,383
503,574
119,092
845,049
266,790
484,553
71,814
823,157
Analysis by fund
Unrestricted funds - general
21,595
119,649
-
141,244
29,782
106,127
-
135,909
Restricted funds
200,788
383,925
119,092
703,805
237,008
378,426
71,814
687,248
222,383
503,574
119,092
845,049
266,790
484,553
71,814
823,157
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
7
Grants payable

Grant Giving

Grant Giving

2024
2023
£
£
Time to Live Grants
49,108
57,794
Scot Spirit Crant
102
14,020
Hardship Grant
2,265
-
Carer Recovery Grant
67,617
-
119,092
71,814

Time to Live Grant - During the year 201 Grants were issued.

 

Scot Spirit Grant - During the year 2 carers were awarded the Scot Spirit Grant.

 

Hardship Grant - During the year 6 Carers received grants to help with hardship.

 

Carer Recovery Grant - During the year 150 Grants were issued.

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
8
Support costs
For the year ended 31 March 2024
Support costs
Governance costs
2024
Basis of allocation
£
£
£
Staff costs
61,168
25,508
86,676

Based on income

Rent and rates    

26,417
-
26,417

Based on income

Insurance    

3,853
-
3,853

Based on income

Light and heat

6,741
-
6,741

Based on income

IT and development costs

6,239
-
6,239

Based on income

Cleaning and sundries

4,117
-
4,117

Based on income

Professional fees

2,778
-
2,778

Based on income

Audit fees
-
7,800
7,800
Governance

Accountancy fees

-
1,311
1,311
Governance

Bank charges

-
132
132
Governance

HR and Health and Safety costs

6,120
6,120
Governance
111,313
40,871
152,184
For the year ended 31 March 2023
Support costs
Governance costs
2023
Basis of allocation
£
£
£
Staff costs
60,171
36,832
97,003

Based on income

Rent and rates    

25,416
-
25,416

Based on income

Insurance    

3,553
-
3,553

Based on income

Light and heat

6,609
-
6,609

Based on income

IT and development costs

8,545
-
8,545

Based on income

Repairs and maintenance

-
-
-

Based on income

Cleaning and sundries

2,782
-
2,782

Based on income

Audit fees
6,053
6,053
Governance

Accountancy fees

683
683
Governance

Consultancy fees

-
-
Governance

Bank charges

122
122
Governance

HR and Health and Safety costs

6,120
6,120
Governance
107,076
49,810
156,886

Governance costs includes payments to the auditors of £7,200 (2023 - £6,600) for audit fees.

9
Trustees

During the year, no trustee's received reimbursement for expenses (2023 - £547).

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
10
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Administrative Staff
18
17
Management Staff
2
2
Total
20
19
Employment costs
2024
2023
£
£
Wages and salaries
472,741
448,212
Social security costs
37,075
35,298
Other pension costs
21,608
19,991
531,424
503,501

No employees receive remuneration greater than £60,000.

 

The total remuneration paid to key management personnel, comprising of the Chief Executive and the Head of Operations during the year was £94,183 (2023 - £92,079).

There were no employees whose annual remuneration was more than £60,000.
11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
4,752
-
Prepayments and accrued income
8,921
5,471
13,673
5,471
12
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Deferred income
13
64,071
239,985
Trade creditors
13,573
6,963
Accruals
12,047
9,302
89,691
256,250
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
13
Deferred income
2024
2023
£
£
Other deferred income
64,071
239,985

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
64,071
239,985
Movements in the year:
Deferred income at 1 April 2023
239,985
81,052
Released from previous periods
(239,985)
(81,052)
Resources deferred in the year
64,071
239,985
Deferred income at 31 March 2024
64,071
239,985
Deferred Income
Henry Smith
-
20,085
Creative Breaks
13,377
9,842
Community Mental Health & Wellbeing
7,083
4,167
Bank of Scotland Foundation
-
4,167
Cost of Living Supoort Grant
-
26,245
Carers Trust Time for Me
-
3,750
Christine Marie Hendrie Trust
-
5,625
BBC Children in Need
-
5,389
The Hedley Foundation
-
3,600
Additional Henry Smith
20,000
20,000
Children in Need Residentials
-
10,000
Stafford Trust
-
5,000
Carer Recovery Fund
-
92,117
Garfield Weston
-
30,000
The Robertson Trust
3,334
-
Children in Need Rural Salary
7,500
-
Fundraising Kiltwalk
372
-
Scottish Children's Lottery
6,700
-
AS Age Acotland Grant
5,705
-
64,071
239,987
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
For the year ended 31 March 2024
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
31 March 2024
£
£
£
£
£
£
Carer Recovery Fund
2,659
92,117
(67,617)
-
-
27,159
Carers Trust Time for Me
3,001
3,750
(6,751)
-
-
-
BBC Children in Need
7,748
27,889
(29,032)
-
-
6,605
Community Response, Recovery and Resilience
288
-
(288)
-
-
-
Christina Mary Hendrie Trust
1,875
5,625
(3,269)
-
-
4,231
Creative Breaks
4,423
23,219
(21,338)
-
-
6,304
Cost of Living Support Fund 2022
6,271
26,245
(32,516)
-
-
-
Bannockburn Church
320
-
(320)
-
-
-
Stirling Council - Summer Food/ Childcare
206
3,442
(3,648)
-
-
-
The Volant Trust
255
-
(255)
-
-
-
Time to Live Grants
10,700
68,168
(69,547)
-
-
9,321
Additional Henry Smith
5,606
40,000
(31,975)
-
-
13,631
Bank of Scotland Foundation
6,071
4,167
(10,238)
-
-
-
The Robertson Trust
98
16,666
(14,088)
-
-
2,676
Henry Smith
2,579
42,585
(43,964)
(1,200)
-
-
Julia and Hans Rausing Trust
3,128
-
-
-
-
3,128
Additional IJB Carers Act
9
41,778
(40,839)
-
-
948
Big Lottery
2,458
67,229
(65,913)
-
-
3,774
Forth Valley CIS
331
79,759
(78,581)
-
-
1,509
Intergration Grant
1,431
113,520
(114,531)
-
-
420
BBC Children in Need - Young Carers Residentials
338
10,000
(9,877)
(461)
-
-
Life Changes Trust
2,410
-
-
-
-
2,410
Community Mental Health & Wellbeing Fund
2,083
7,084
(7,187)
-
-
1,980
Global Make Some Noise
1,126
19,334
(19,969)
(491)
-
-
Scot Spirit Holiday Vouchers
573
-
(102)
-
-
471
Carers Trust SYCF
453
1,200
(1,585)
-
-
68
Coop Community Trust
3,532
3,370
(2,000)
-
-
4,902
The Alchemy Trust
386
-
(386)
-
-
-
Woodroffe Benton
500
-
(500)
-
-
-
Cash for Kids
-
2,500
(2,500)
-
-
-
The Cruden Foundation
750
-
(750)
-
-
-
Forth Giving
369
(369)
-
-
-
-
SCVO Capacity Building Grant
7
-
(7)
-
-
-
Garfield Weston
-
30,000
(21,485)
-
-
8,515
Hedley Foundation
-
3,600
(1,251)
-
-
2,349
Stafford Trust
-
5,000
(1,496)
-
-
3,504
71,984
737,878
(703,805)
(2,152)
-
103,905
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 23 -
Movement in funds
For the year ended 31 March 2023
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
31 March 2023
£
£
£
£
£
£
Carer Recovery Fund
-
92,117
(89,458)
-
-
2,659
Carers Trust Time for Me
-
6,250
(3,249)
-
-
3,001
BBC Children in Need
6,645
26,944
(25,841)
-
-
7,748
Community Response, Recovery and Resilience
288
-
-
-
-
288
Christina Mary Hendrie Trust
-
1,875
-
-
-
1,875
Creative Breaks
269
9,842
(5,688)
-
-
4,423
Cost of Living Support Fund 2022
-
8,748
(2,477)
-
-
6,271
Bannockburn Church
320
-
-
-
-
320
Stirling Council - Summer Activities
10
3,671
(3,475)
-
-
206
The Volant Trust
255
-
-
-
-
255
Time to Live Grants
26,727
58,766
(74,793)
-
-
10,700
Additional Henry Smith
-
20,000
(14,394)
-
-
5,606
Bank of Scotland Foundation
-
23,333
(17,262)
-
-
6,071
The Robertson Trust
3,996
17,500
(21,398)
-
-
98
Henry Smith
16,224
36,675
(50,320)
-
-
2,579
Julia and Hans Rausing Trust
3,128
-
-
-
-
3,128
Additional IJB Carers Act
-
41,697
(41,688)
-
-
9
Big Lottery
16,060
63,043
(76,645)
-
-
2,458
Forth Valley CIS
-
79,761
(79,430)
-
-
331
Intergration Grant
15
113,520
(112,104)
-
-
1,431
BBC Children in Need - Young Carers
1,717
10,000
(11,379)
-
-
338
Life Changes Trust
7,824
6,250
(11,664)
-
-
2,410
Community Mental Health & Wellbeing Fund
-
2,083
-
-
-
2,083
Global Make Some Noise
8,250
9,666
(16,790)
-
-
1,126
Scot Spirit Holiday Vouchers
11,909
5,517
(16,853)
-
-
573
Carers Trust SYCF
5
1,100
(652)
-
-
453
Coop Community Trust
405
2,414
713
-
-
3,532
The Alchemy Trust
500
-
(114)
-
-
386
St Marks Church
500
-
(500)
-
-
-
Woodroffe Benton
500
-
-
-
-
500
Cash for Kids
-
2,225
(2,225)
-
-
-
The Cruden Foundation
-
750
-
-
-
750
Forth Giving
-
369
-
-
-
369
Cash for Kids (Bauer Radio)
-
381
(381)
-
-
-
Tesco Bags of Help
-
375
(1,365)
990
-
-
SCVO Capacity Building Grant
-
7,823
(7,816)
-
-
7
105,547
652,695
(687,248)
990
-
71,984
CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 24 -

The restricted funds for both Adult carers and Young carers and young adult carers represents a variety of grants and donations from Trusts and Foundations.

 

Funds:

 

Carers Recovery Fund – Adult Carer Groups and Carer Grants

 

Carers Trust Time For Me – Adult Carer Groups/Activities

 

BBC Children in Need - Running costs and remote activities for young carers

 

Community Response, Recovery & Resiliance - Training costs

 

Christina Mary Hendrie Trust – Adult Carer Groups/Activities

 

Cost of Living Fund – Adult Carer Salary

 

Bannockburn Church - Young Carer Services

 

Stirling Council - Summer Food/ Childcare - Young Carer activities

 

The Volant Trust - Young carers salaries and activities

 

Time to Live Grants - Grants received for distribution to carers

 

Shared Care Scotland Creative Breaks - For complimentary therapy, yoga and drumming

 

Additional Henry Smith – Young and Adult Salaries

 

Bank of Scotland Foundation - Young carers salaries

 

The Robertson Trust - Salary costs

 

Henry Smith - Young Carers salary costs

 

Julia and Hans Rausing Trust - Adult and Young Carers services activities

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 25 -

Additional IJB Carers Act - Adult and Young Carers services

 

Big Lottery - Adult salaries and projects

 

Forth Valley CIS - Adult and Young Carers services

 

Integration Grant - Adult and Young Carers services

 

BBC Children in Need - Young carers - Young Carers services residential activities

 

Life Changes Trust – Adult Salaries and activities

 

Community Mental Health & Wellbeing Fund - Adult Services/Activities

 

Global Make Some Noise - Young and Adult Salaries and activities

 

Scot Spirit Vouchers - Young and Adult Carer Respite breaks

 

Carers Trust SYCF - Young Carers Festival

 

Coop Community Trust - Young and Young Adult Carer activities

 

The Alchemy Trust - Adult Services

 

St Marks Church - Young Carer Christmas vouchers

 

Woodroffe Benton - Adult Services

 

Cash for Kids – Young Carer Services - Vouchers

 

The Cruden Foundation – Adult and Young Carer Services

 

Forth Giving – Young Carer Grant

 

Cash for Kids (Bauer Radio) - Young Carer grant

 

Tesco Bags of Help - Young Carer activities

 

SCVO Capacity Building Grant - Adult Services – new technology

 

Garfield Weston - To be used towards core running costs

 

Hedley Foundation - Adult Lunch groups

 

Stafford Trust - Young Carer Staff costs

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 26 -
15
Unrestricted funds

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds
Balance at
1 April 2023

Incoming resources

Resources expended

Transfers

Balance at
31 March 2024
£
£
£
£
£
Unrestricted Fund
369,867
168,721
(145,387)
32,150
425,351
Movement in funds
Balance at
1 April 2022

Incoming resources

Resources expended

Transfers

Balance at
31 March 2023
£
£
£
£
£
Unrestricted Fund
344,721
165,640
(139,504)
(990)
369,867
16
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
31 March 2024
£
£
£
£
£
£
Carers Health Improvement
29,998
-
-
(29,998)
-
-
Movement in funds
Balance at
1 April 2022
Incoming resources
Resources expended
Transfers
Revaluations, gains and losses
Balance at
31 March 2023
£
£
£
£
£
£
Carers Health Improvement
29,998
-
-
-
-
29,998

The designated funds held are for the Carers Health Improvement and will be used to meet the costs of support and activities that have demonstrated to make real improvements to the health and well-being of unpaid carers. It was decided by the board during the year to undesignate the funds and release into the unrestricted funds.

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 27 -
17
Analysis of net assets between funds
Unrestricted funds
Designated funds
Restricted funds
Total
2024
2024
2024
2024
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Current assets/(liabilities)
425,351
-
103,905
529,256
425,351
-
103,905
529,256
Unrestricted funds
Designated funds
Restricted funds
Total
2023
2023
2023
2023
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
369,867
29,998
71,984
471,849
369,867
29,998
71,984
471,849
18
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
£
£
Within one year
10,969
10,969
Between two and five years
31,278
54,462
42,247
65,431
19
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

CARERS FORUM STIRLING AREA
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 28 -
20
Cash generated from operations
2024
2023
£
£
Surplus/(deficit) for the year
57,407
(8,417)
Adjustments for:
Investment income recognised in statement of financial activities
(9,795)
(2,620)
Movements in working capital:
(Increase)/decrease in debtors
(8,202)
1,044
Increase/(decrease) in creditors
9,355
(39,419)
(Decrease)/increase in deferred income
(175,914)
158,933
Cash (absorbed by)/generated from operations
(127,149)
109,521
21
Analysis of changes in net funds

The charity had no debt during the year.

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