The trustees present their 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)".
Working Rite's mission is to support young people in their transition from school to adulthood through mentoring and tailored programmes. This support begins in their final school year and continues until they achieve sustained employment, apprenticeships, or further education. We focus on helping vulnerable and disadvantaged youth, including those at risk of being NEET (Not in Employment, Education, or Training), homeless, care-experienced, or affected by mental health issues.
Our relationship-based model bridges the gap between school and work by providing essential work experience, mentoring, and vocational training. The Rite to Work programme starts in school and transitions to our central work placement programme as students reach school leaving age, with the option for ongoing mentorship through the On Your Side programme. This approach builds confidence, provides role models, and strengthens community ties between young people and local businesses.
We collaborate with community-based charities and organisations to deliver our programmes, ensuring a seamless transition from youth support to work readiness. In the year under review, key partners included Dumbarton Road Corridor Youth Project (NW Glasgow), Street Soccer Scotland (Edinburgh and Aberdeen), and others across various regions.
In 2023/24, Working Rite operated in six local authority areas: Aberdeen City, Aberdeenshire, Argyll & Bute, City of Edinburgh, East Ayrshire, and Glasgow City. Our pilot programmes, Rite to Work (RTW) and On Your Side (OYS), continued to meet the growing demand for tailored support. RTW was delivered in partnership with four secondary schools, ensuring a smooth transition from school to positive outcomes. The OYS programme expanded in Glasgow and East Ayrshire, providing ongoing mentorship to help young people navigate their path to adulthood.
The trustees have paid due regard to guidance issued by the OSCR in deciding what activities the charity should undertake.
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.
During the course of the 2023/24 financial year;
Working Rite worked with 33 young people through the RTW programme, through 3 schools.
WorkingRite provided 10 young people with an adult mentor through the OYS programme.
Through the main placement programme 188 young people (272 in 22/23, 262 in 21/22) engaged through 7 individual projects.
Each contract required us to work with different young people, some of whom have significant additional barriers and, in some projects young people are engaged alongside partner organisations who do not progress to the employability element of programme within the year in review. Of those 131 that successfully progressed into a positive destination – 62 into jobs, 49 into apprenticeships and 20 to further training/education.
At the end of the reporting year, 40 young people were still in placement with 22 expected to move into a positive destination on completion.
18 of those young people who did not complete are engaging with support through partner organisations and will rejoin the programme when they are ready.
As an accredited SQA centre, young people on the programme successfully completed 116 units of the SQA Certificate of Work Readiness and / or Atlas training modules. A further 223 non accredited units / modules were completed.
The charity remains unwavering in its mission to guide young people towards positive futures, even in the face of funding uncertainties and delays. The trustees have adeptly navigated post-COVID funding challenges, delays in Local Authority/Scottish Government decisions, and unexpected expenditures by strategically utilizing unrestricted reserves to sustain project delivery and cover extraordinary costs. This strategic use of funds has enabled us to continue our impactful work.
Despite an overall deficit of £145,787 for the year (2023: £165,765), which includes a deficit of £117,307 in unrestricted funds (2023: £13,301) and £28,480 in restricted funds (2023: £152,464), the charity has accumulated reserves of £52,885 (2023: £198,672), with £382 in unrestricted funds. Our policy is to maintain unrestricted funds at a level equivalent to three to six months’ expenditure, ensuring we can continue our activities even during significant funding drops. The trustees are confident that recent leadership changes will facilitate the rebuilding of reserves in line with this policy. We have already seen positive outcomes, securing £1 million for our Rite to Work Programme over the next three years, reinforcing our strategy to restore reserves to the desired level.
The trustees have thoroughly assessed the major risks and are satisfied with the systems in place to mitigate these risks. Despite statutory funding delays, WorkingRite has successfully diversified its income streams, reducing reliance on any single source and aligning with our strategic goals.
The Fundraising Team secured significant multi-year grants and corporate partnerships, including from the Paul Hamlyn Foundation, Baillie Gifford, Young Start, and others. Despite delays and lower-than-expected levels in statutory funding, particularly the No-one Left Behind awards, extensions and new three-year grants from Investing in Communities (ICF) and Glasgow Communities Fund (GCF) ensured the continuation of key projects and outcomes for young people.
Funding through the Social Innovation Partnership supported the development of the RTW programme across multiple regions. Contributions from secondary schools and Aberdeen City Council also helped sustain service delivery.
The Pathfinder project in Northwest Glasgow and other regional programmes received continued funding, maintaining the charity's services and securing 21 key income sources. Cost reductions, including a hybrid work model, were also maintained.
WorkingRite engaged with senior Scottish Government officials, including co-hosting an event with the First Minister, to discuss our impact and contribute to the No-one Left Behind agenda.
In 2024, the charity’s founder, Sandy Campbell, will retire. Graham Robertson, appointed as CEO in February 2024, is leading the development of a sustainable five-year strategy focused on mentored support for young people aged 15 to 25.
The charity continues to strengthen its Board of Trustees, guided by a skills audit to support recruitment efforts in 2024/25.
Young people’s stories – for confidentiality, all names in these case studies have been changed.
Josh (age 20)
Argyll & Bute
John joined the program after his father reached out, concerned about John’s lack of motivation, low self-esteem, and the impact of a chaotic upbringing and rural isolation, exacerbated by COVID-19. At 20, John struggled with life skills, feeling insular and disconnected, especially compared to his more independent brothers. Through motivational interviewing, John was encouraged to set and achieve small, realistic goals, starting with learning to navigate public transportation independently.
Initially shy and lacking confidence, John gradually opened up, expressing a strong interest in practical work, particularly in construction and joinery. Though initially concerned that a fast-paced construction placement might overwhelm him, the program found a supportive placement with an empathetic provider who introduced John to the basics of joinery. This environment allowed John to thrive, showing excellent engagement and commitment, completing online health and safety courses, and fitting in well with his work colleagues.
As John progressed through his placement, his confidence and maturity grew significantly. He developed a positive routine, improved his physical health and stamina, and began to feel more comfortable in social situations. His sleep improved, and he spent less time gaming, feeling more engaged with life. By the end of the placement, John was offered a permanent role as a manual labourer, with additional funding secured to support the small business. The experience transformed John, giving him a sense of purpose, improved well-being, and stronger relationships with his family.
Kelly (age 18)
Glasgow - Northwest
Kelly joined the Pathfinder program in June 2023 after being referred by the DRC Youth Project. Initially unsure of her path due to her mother’s recent passing and dropping out of college, Kelly expressed a passion for helping others.
Although her first placement working with people with learning disabilities proved emotionally challenging, she found her stride at JOSS (Jordanhill Out of School Care), where she was immediately embraced and excelled. Despite personal struggles with mental health, Kelly secured a job in November 2023 and is now pursuing a qualification in playwork, with ongoing support and plans for bereavement counselling. Her resilience and growth are commendable.
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:
An induction process for new trustees is being applied, including a Trustee Roles Description Handbook (following OSCR guidelines), provision of all policies and safeguarding procedures, and introductory meeting with staff. Further trustee recruitment will continue to be a target during 2024/25 to ensure the charity maintains a level of good governance and any future turnover of trustees does not result in key skill areas being underrepresented.
The trustees, who are also the directors of Working Rite 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, including the strategic report, was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Working Rite (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 the notes to the financial statements, including a summary of 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.
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 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.
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.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Working Rite is a private company limited by guarantee incorporated in Scotland. The registered office is 1a Unit 1&2, 1a Northinch Court, Glasgow, G14 0UG.
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) 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)” (as amended for accounting periods commencing from 1 January 2016). 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 thoroughly reviewed the charity’s financial position and cash flow requirements. They are confident that the charity has sufficient resources to continue operations for at least twelve months from the approval date. This confidence stems from a detailed assessment of forecasts and cash reserves, which are considered adequate for the specified period. As a result, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements, ensuring the charity’s financial stability and commitment to its mission.
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.
Deferred income represents amounts received for future period and is release to incoming resources in the period for which it has been received. Such income is only deferred when the donor specifies that the grant must be only used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement.
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of raising funds comprise the costs associated with attracting donations and legacies and the costs of trading for fundraising purposes.
Charitable activities includes expenditure incurred by the charity in the delivery of its activities.
Support costs included central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, staff costs by the time spent.
Governance costs include costs of the preparation and examination of the statutory accounts and the cost of any legal advise to Trustees on governance or constitutional matters.
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under following activity headings:
Costs of raising funds comprise and their associated support costs.
Expenditure on charitable activities
other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged a s a cost against the activity for which the expenditure was incurred.
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.
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, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Grants received
Work placements
Travel and subsistence
Finance charges
Training and development
Allocation on time
Rent and rates
Usage
Usage
Office expenses
As incurred
As incurred
Depreciation
As incurred
Travel
As incurred
The average monthly number of employees during the year was:
The company is a registered charity and is therefore exempt from taxation on its charitable activities.
The creditor amount at 31 March 2023 relates to a Bounce Back Loan received in 2021 which had an initial twelve month capital holiday.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £16,157 (2023 - £19,656).
Pathfinder
Funding is received from the Investment in Communities Fund and Glasgow Communities Fund to support young people into work from areas of deprivation.
South Glasgow
Funding is received from the Glasgow Communities Fund to support young people into work from areas of deprivation.
Social Innovation Partnership Projects
Three projects delivered in partnership with Centrestage Kilmarnock and Street Soccer, Edinburgh & Aberdeen supporting targeted young people who are finding it difficult to get started in employment.
Aberdeen Care Experienced
Funding is received from Aberdeen City Council to support young people who are care experienced.
Leith Pioneers
Funding is received from Employability Third Part Grant Fund (City of Edinburgh Council) and private funders to support young people leaving school who have disengaged from education services.
abrdn Charitable Foundation
Funding was received to be used within the Aberdeen projects.
Other Grants and Donations
Funding is received from housing associations as a project management fee, some of which is allocated to the relevant restricted project to cover direct delivery costs.
There were no disclosable related party transactions during the year (2023 - none).
The key management personal of the charity comprise the Trustees, the Chief Executive Officer, the Founder/Director, the Head of Development, the Head of Operations and the Finance/Fundraising Manager. Remuneration of key management personnel is as follows.
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.