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) 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 charitable objects of the company, as set out in its governing document, are ‘to advance the education of carers, to increase the health and welfare of carers, to relieve the poverty and distress of carers and to promote the interests of carers within Edinburgh and the Lothian area and any other part of Scotland in which the company wishes to or does carry out any of its activities from time to time.’
In the light of the above objects, the aims of the charitable company are to identify unpaid carers and their needs, to provide support to carers, and to enable them to represent their interests in the planning and development of health and social care services across Lothian. The charity is carer led.
VOCAL advances education through provision of a wide range of information to carers, health and social care practitioners and employers, through printed and electronic materials, in particular through websites, e-bulletins, social media and newsletters. Carer support is the cornerstone of VOCAL’s engagement with carers, with the majority of staff engaged in this work. VOCAL has a range of carer support interventions: information and advice service; financial surgeries; future planning and legal advice; community brokerage, counselling and therapeutic supports; training and peer support; social activities and a short breaks (Wee Breaks) service.
VOCAL increases the health and welfare of carers through a wide range of interventions designed to address physical and emotional wellbeing, ranging from regular breaks from caring to art, leisure and exercise classes and individual counselling, therapy and support groups on management strategies for stress, guilt and personal relationships.
VOCAL relieves the poverty and distress of carers by providing support on financial planning, welfare benefit advice, allocation of microgrants and a programme of surgeries on different aspects of economic wellbeing. VOCAL also supports carers to remain in employment or to seek re-entering employment after the caring role has ended.
VOCAL measures the difference made to the quality of life of individual carers by evaluating carers' experience against personal outcomes agreed with carers at the point of referral and through the development of Adult Carer Support Plans.
To achieve agreed objectives VOCAL continuously seeks to strengthen the capacity of the organisation to provide support to a growing number of carer beneficiaries. VOCAL contributes to a wide range of health and social care planning committees and develops its own capacity through active income generation and staff recruitment, training and retention.
VOCAL administers a large amount of direct grants to carers (approximately 10% of overall budget), including grants for short breaks and support to assist with cost of living, energy and food. In 2023-24, 890 carer breaks were funded through short break grants.
In its 30th year of operation, VOCAL continued to focus on the implementation of its Business Plan 2021-2026. In particular, the consolidation of Edinburgh and Midlothian carer support contracts, financed by the Carers (Scotland) Act 2016. In Midlothian, VOCAL was awarded funds to: scope the development of a local Care Cooperative; develop short breaks accommodation; expand the provision of locality support and work with employers. In addition, VOCAL’s Midlothian service was awarded three year funding to administer in the form of microgrants to carers to address rising costs of living and power of attorney support. VOCAL’s Treasure Tree service was closed as a separate trading subsidy in 2023, and is now run as a project within VOCAL.
VOCAL expanded initiatives to identify carers early in their caring role, by extending partnerships with employers and third sector agencies across Edinburgh and Midlothian, resulting in a 20% increase in new carers. VOCAL benefits from a unique partnership with Lothian Bus as their Charity of Choice (ending February 2025).
VOCAL continued to develop short break accommodation through Hawthorn Brae, a holiday home providing over 100 carers and the people they cared for with a break over the last year. VOCAL received two large awards of funding in 2023/24 from Edinburgh and Midlothian Health and Social Care Partnerships (HSCPs) for the purchase of two additional holiday homes at Seaton Sands. This has led to an increase in income and surplus of restricted funding to be carried forward for use in future years to support the operations of the holiday homes.
In November 2023, VOCAL underwent a rigorous and successful quality assurance assessment which scrutinises all areas of the charities business, and was awarded the Level 2 Trusted Charity mark.
The results for the year are set out in the Statement of Financial Activities (SOFA) on page 9.
There was a net increase in overall funds of the charity during the year of £480,192 (2023 : £270,215) comprising an increase of £112,875 (2023 : increase £26,687) in unrestricted funds, no movement in designated funds (2023 : £12,208) and an increase of £367,317 (2023 : £231,321) in restricted funds.
There is deferred income of £120,286 (2023 : £507,599) detailed in note 19 which represents grants paid in advance for 2023/24 or projects not yet started or working to a delayed delivery time.
Expenditure is detailed in note 7 and has increased by 4% overall.
Total funds carried forward amount to £2,759,243 (2023 : £2,279,051) and are analysed and explained in notes 20 to 22. Restricted funds total £1,389,935, unrestricted funds total £1,357,100 and designated funds total £12,208 at the year end.
Investment Policy
The cash reserves of the organisation are held in current accounts. The Directors keep this arrangement under regular review and pay particular attention to the requirement to ensure that sufficient liquidity is maintained to enable the organisation to manage its commitments.
Reserves Policy
VOCAL's reserves policy aims for the organisation to build up the financial 'free' reserves of the charity to an amount of £400,000, this will ensure the continuation of services to carers in the event of any temporary shortfall in funding, to cover unexpected expenditure and to meet working capital requirements. The Trustees are working towards achieving these amounts.
At the year end the unrestricted fund balance amounted to £1,357,100; £1,151,804 relates to unrestricted fixed assets giving the charity 'free' reserves of £205,926.
Risk Management
The Board of Directors operates and regularly updates a risk register which identifies major risks under the headings: Governance, Planning, Leadership and management, Carer-led Services, Managing People, Learning and Development, Managing Money, Managing Resources, External Communications, Partnership -Working with Others and Assessing Outcomes and Impacts. The Board reviews the risk register regularly and considers that appropriate safeguards are in place in order to mitigate all identified risks.
To guard against funding risks and aid diversification of income sources, the Board leads a long-term legacy campaign in partnership with solicitors and a range of other fundraising and income generation activities.
VOCAL coordinated two large carer surveys in 2023-24, supported by Edinburgh and Midlothian HSCPs, involving over 1,700 carers. The findings and views expressed in these surveys form the basis of a new Business Plan 2024-2027, which outlines VOCAL aims and aspirations for the next three years.
VOCAL will consolidate its operations to offer a wider range of support delivered in locality settings, and ensure many more carers benefit early in their caring role, to help strengthen carer support and resilience and to minimise the risks of caring to personal health and financial and social wellbeing.
VOCAL will continue to develop and consolidate the Wee Breaks Enterprise programme, following the recent addition of two new holiday homes, developing new partnerships to support this work.
In Midlothian, VOCAL will continue to develop a local Care Co-operative model, and work with local community groups to support and resource support for carers across different sectors of the community.
VOCAL will continue to build and develop corporate partnerships, with a particular focus on maximising the benefits and additional value of being Lothian Bus’s Charity of Choice.
VOCAL will further strengthen its governance structure, recruiting additional trustees to the Board of Directors, and continue to invest in building the skills, knowledge and resilience of staff and volunteers.
VOCAL is pursuing further quality assurance reassessments in the form of Cyber Essentials and LGBT Charter mark, to ensure best professional practice and underpin growth with continuous quality improvement.
VOCAL's governing documents are its Memorandum and Articles of Association. The Articles were reviewed and amended in July 2024, with support of VOCAL's solicitors.
VOCAL is a company limited by guarantee, established in 1993, with no share capital. VOCAL is also a registered charity (Registered in Scotland SC020575).
Recruitment to the Board takes place through public advertising and a formal recruitment and induction process. VOCAL seeks to expand Board membership to 10 trustees adding new trustees with caring responsibilities, from different professional backgrounds, maintaining the carer-led ethos as well as the range of professional and governance experience required to lead a dynamic and growing charity and enterprise.
The Board and Finance Committee meet on a bi-monthly basis. The Governance Committee currently meets monthly, and the HR Committee quarterly.
The Board has approved the delegation of financial authority to the Chief Executive, with specific limits imposed within an approved scheme of delegation.
Company No: SC183050
Scottish Charity No: SC020755
Registered Office & Carer Centre:
60 Leith Walk, Edinburgh EH6 5HB
Board of Directors:
The following served as directors of the company and trustees of the charity during the year:
Directors:
Douglas Hendry - Chair and Treasurer
Alison Jarvis - Vice Chair
Ruth Hendery
Marion Morris
James Dadge (appointed 12 June 2024)
Carol Macleod (appointed 12 June 2024)
William Aitken (resigned 24 July 2023)
Alan Smith (resigned 8 August 2023)
Jan Vettraino (resigned 2 October 2023)
Sarah Ballard-Smith (resigned 14 August 2024)
Company Secretary:
Jan Vettraino (resigned 2 October 2023)
Senior Staff:
Rosemary McLoughlin Chief Executive Officer
Laura Hill Depute Chief Executive Officer
Auditors:
Thomson Cooper Accountants
3 Castle Court
Carnegie Campus
Dunfermline
KY11 8PB
Bankers:
Co-operative Bank
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT
Key management personnel and remuneration policy
The directors consider the Board of Directors, who are also the trustees, the Chief Executive and the Deputy Chief Executive as the key management personnel of the charity as they are in charge of directing, controlling and operating the charity on a day to day basis.
The Treasurer role is remunerated, in line with the organisation’s governing document. No other director has received any remuneration.
The remuneration of senior staff is reviewed annually. Increments were awarded in 2023 in line with National SJC scales.
The trustees, who are also the directors of VOCAL 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.
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.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of VOCAL - Voice of Carers across Lothian (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:
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.
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.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Report of the Board of Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Board of Directors has been prepared in accordance with applicable legal requirements.
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.
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.
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.
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, tested a sample of journals to confirm they were appropriate and inspected minutes from meetings held by management and trustees for any reference to breaches of laws and regulations. In addition, we reviewed areas of judgement for indicators of management bias to address these risks.
We identified areas of laws and regulations relevant to the Charity 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 focused on specific laws and regulations which may have a direct material effect on the financial statements or operations of the charity,including the Charities and Trustee Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended), employment laws and health and safety legislation
We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and any correspondence from regulators and making enquiries of management.
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. To address the risk of fraud identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties.
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 charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees 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.
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.
Trading activities
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Trading activities
VOCAL - Voice of Carers across Lothian is a private company limited by guarantee incorporated in Scotland. The registered office is 60 Leith Walk, Edinburgh, EH6 5HB.
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), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 £.
The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.
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.
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.
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.
Income from grants is recognised in the period to which the grant relates or when any conditions for the use of the grant have been fulfilled. Any periodic grants received in advance or grant income of a contractual nature received in advance of performance are included as deferred income in creditors. Income form other grants and donations is recognised on receipt.Where a grant or donation is received for a specific purpose, it is included in restricted income and any unexpended portion carried forward as a restricted fund.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable 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 a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Assets costing less than £250 are not capitalised in the balance sheet.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grants Receivable
SG relates to Scottish Government Funding
CEC relates to City of Edinburgh Council Funding
Consultancy Income
Trading activities
Treasure Tree
Wee Breaks Enterprise
Other trading income
Trading activities
Carer Support Services
Grant Giving
Training for professionals consultations & development
Information and publications
Carer support and expenses
Other direct costs
Carer Support Services
Grant Giving
Training for professionals consultations & development
Information and publications
Individual carer grants
Carer support and expenses
Other direct costs
Occupancy costs
Office running costs
Professional fees
Subsidiary loan written off
Other expenditure
Governance costs includes payments to the auditors of £6,500 (2023- £6,336) for audit fees.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, other than Jan Vettraino ( Director) who received £nil (2023 - £900).
The average monthly number of employees during the year was:
The Key Management personnel are defined as Directors, the Chief Executive and Deputy Chief Executive. the remuneration of the Chief Executive and Deputy Chief Executive was £133,693 (2023 - £108,725).
Edinburgh Health & Social Care Partnership funds the Edinburgh Carer Support and Training , including funding for short breaks and counselling.
Midlothian Health & Social Care Partnership funds the Midlothian Carer Support and Training, including funding for short breaks and counselling.
Scottish Government - Winter Assistance Fund is to provide grants to carers to alleviate the impact of the cost of living crisis.
Scottish Government - SiRD are funds provided by the Scottish government through Inspiring Scotland covering Edinburgh and Midlothian services.
Scottish Government - Shared Cared Scotland - Short Breaks are funds provided by Scottish Government through Shared Care Scotland, with two separate awards made to Edinburgh and Midlothian services to provide short break grants to carers.
Edinburgh Counselling is funded by the Edinburgh Health & Social Care Partnership grant funding.
Midlothian Carer Assistance Fund is to provide grants to carers to alleviate the impact of the cost of living crisis.
CEC - Winter Programme is funding for short breaks and counselling.
No One Left Behind is funding from the Scottish Government employability programme
The Action Group (Parent Carers) is funding to support parent carers.
Scottish Council for Voluntary Organisations is funding for capacity development.
Midlothian Council Short Breaks Fund is funding for short breaks and counselling.
Midlothian Council LACER Fund is funding to provide grants for carers to alleviate the impact of the cost of living crisis.
Wee Breaks Enterprise and Fixed Asset Fund is the operation of the short breaks which consists of a property at Hawthorn Brae which is a legacy gifted to VOCAL by EMMS International through a OSCR reorganisation and two caravans at Seton Sands funded by Midlothian Council and donations both funds are for use in the purchase, operations and maintenance of short breaks accommodation for carers and people with life-limiting conditions.
Vocal 100 Fund is a lottery.
These are unrestricted funds which are material to the charity's activities made up as follows:
Incoming resources
Resources expended
Transfers
Incoming resources
Resources expended
Transfers
The purpose of the designated funds is to fund counselling in 2024/25.
There were no disclosable related party transactions during the year (2023 - none).
The charity had no debt during the year.