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 Memorandum and Articles of Association, the Companies Act 2006, 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)".
Our vision is to ensure that unpaid carers throughout Fife are valued, recognised and supported to have equal access to a good quality of life that is not prejudiced by their caring role.
Aims and Objectives:
To secure greater recognition for carers, either as individuals or as a group, with relevant agencies, professionals and the general public.
To work with agencies to highlight the rights and needs of carers, individually and generally, and to ensure that these needs are raised with the appropriate agencies.
To develop and offer a range of tools to enable and empower carers, should they so wish, to contribute effectively to areas of planning and decision making that impact on their caring role.
To develop services that will provide carers with support and information, on both an individual and group basis.
To monitor and evaluate services on an ongoing basis to ensure outcomes are achieved in an appropriate, efficient and cost effective manner.
To secure sufficient funding and resources to meet the ongoing goals and objectives of the Carers Centre.
Values:
Carer Centred – providing services that reflect the unique circumstances of each individual
Empathy – to accept and work alongside all those with whom we come in contact without prejudice or judgement
Enabling – people to identify and develop solutions to their problems
Integrity – to be honest and objective in everything we do and communicate openly and honestly
Quality – to constantly improve the quality of the service we provide, through seeking and responding to the views of those with whom we work.
Volunteers
Paid employees of the charity are supported by the work of a small number of volunteers. The charity appreciates the time and effort, given by the volunteers, in helping it to achieve its objectives.
Charitable activities
The cost of living crisis continues to be the most significant focus and presents the greatest challenge for the Carers Centre, both in trying to find ways to support carers financially, but also to support them in maintaining their mental and physical wellbeing. We had 2019 new referrals from April 2023 to the end of March 2024 with 638 of these carers reporting they have their own health issues. We also continued to support 700 carers already known to our service.
There were various initiatives both locally and nationally that we were able to tap into to access funding for those struggling. Through the year we were successful in accessing grants of more than £83,400, often for fuel costs and basic items, but also for short breaks or access to leisure activities. Additional monies from Fife Health and Social Care Partnership enable us to offer vouchers at Christmastime as a thank you to carers and recognition for the work they do.
We assisted carers, and those they care for, to claim more than £3,280,000 in welfare benefits per annum plus almost £345,000 in backdated payments. This often enables access to additional benefits such as rent rebates or council tax discounts and much of the money goes back into the local economy.
Throughout the year the staff team continued to focus on groups and activities to complement those already in place. Isolation continues to be a big factor in poor mental wellbeing and we continued to expand our range of activities throughout Fife as well as offering workshops and information session designed specifically for carers
The team at the Carers Centre continue to work hard to develop resilience for themselves and the carers they support. This work needs to be ongoing to be able to continue supporting carers in the ways that are meaningful to them and will be the primary focus going forward. There will be many challenges ahead that we will approach this with the same positive determination as we always do.
The accounts for the year to 31 March 2024 show a surplus of £15,984 compared to a deficit of £6,681 in the previous year. This comprises of a deficit on unrestricted and designated funds of £7,187 before transfers (2023 - surplus of £53,066) and a surplus on restricted funds of £23,171 before transfers (2023 - deficit of £59,747).
Principal funding sources
The principal sources of funding is Fife Health and Social Care Partnership.
Investment policy and objectives
It is the policy of the trustees that all funds, which the charity may have available to invest, are lodged in a not for profit bank account. Ensuring the security and ready availability of such funds are the main determining factors in setting the policy.
Investment performance
No bank interest accrued on Bank of Scotland's treasurers' accounts.
Reserves policy and going concern
The trustees manage the reserves in such a way as to ensure that it has sufficient funds to meet various identified contingencies and foreseeable costs.
At the year end the charity had unrestricted reserves of £472,421 (2023 - £479,636). Of this amount, the Trustees have designated £188,726 (2023 - £194,446) in respect of the property and £82,653 (2023 - £82,653) to cover redundancy costs if it were ever required, leaving £201,042 (2023 - £202,537) to cover the following:
Sufficient funding to cover three months of non payroll overheads.
Sufficient funding to cover legal and financial liabilities pertaining to a wind up of the organisation.
At the year end the charity held restricted reserves of £170,378 (2023 - £147,179).
Given the level of reserves held by the charity, there are no going concern issues at this time.
Future developments
Our challenge for the coming years is to sustain and develop our service to continue to meet the needs of the carers of Fife at a time where resources are increasingly stretched.
We aim to develop activities and groups offering carers more choice in the types of support we can offer. We will start issuing regular news bulletins and help support the planned Carers Forum enabling carers to have a platform where their views can be heard. This includes peer support groups in each of Fife’s hospitals .We hope to expand our staff team, including within our hospital service and to invest more in staff training to further build on the professionalism of the staff.
We will be working closely with our statutory partners to ensure the Carers (Scotland) Act 2016 is implemented in such a way that carers feel supported and valued but are also mindful that our service must primarily reflect what our carers tell us they need.
We need to continue to strive for additional grants and other sources of funding to ensure we adhere to our reserves and going concern policy. Costs are increasing and additional resources are needed to properly fund our aspirations of supporting carers in ways that are meaningful to them..
Governing Document
The Fife Carers Centre is a company registered in Scotland (Number SC282309). The company is registered by the Office of Scottish Charity Regulator (OSCR) as a Scottish Charity (Number SC029466). The charity is a company limited by guarantee, incorporated on 30 March 2005, and the liability of each member of the charity in the event of its winding up is limited to £1. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association
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:
Revd Robin McAlpine | (Resigned as Convenor 12 August 2024) |
Mrs May Smith | (Resigned as Vice Convenor 20 May 2024) |
Mr Ian Donaldson | (Resigned as Honorary Treasurer 13 November 2023) |
Miss Claire Bernard | (Resigned 4 May 2023) |
Mr Graeme Clelland |
|
Mrs Michèle Blackwood |
|
Mrs Teresa Hughes | (Appointed 3 April 2023) |
Mr John Carkit |
|
Mrs Marlyn Baxter | (Appointed 12 August 2024) |
Ms Anna Cairns | (Appointed 12 August 2024) |
Mrs Mhairi Lochhead Ms Wendy Chamberlain | (Appointed 20 May 2024) (Appointed 23 September 2024) |
Key Management Personnel
Christine Duncan CEO Resigned 10 February 2024
Cindy Souter Interim Manager Retired 26 May 2023
Gaynor Caldwell Centre Manager Resigned 9 August 2023
Mhairi Lochhead Centre Manager Retired 2 June 2023
Julie Johnson Operations Manager Appointed 25 September 2023
Sandra Morris General Manager Appointed 3 October 2023
Evan Carrie Training & Development Manager Appointed 20 May 2024
Reference and Administrative Details
Company Number | SC282309 |
Charity Registration Number | SC029466 |
Registered Office |
157 Commercial Street Kirkcaldy KY1 2NS |
Auditor |
Thomson Cooper 3 Castle Court Carnegie Campus Dunfermline KY11 8PB |
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Bankers | Bank of Scotland Kirkcaldy Mitchelston Carberry Road Kirkcaldy KY1 3PA |
Recruitment and Appointment of Trustees
Trustees can be appointed at any point throughout the year. Existing Trustees are eligible for re-election at the Annual General Meeting.
The Fife Carers Centre ensures all recruitment is open and transparent. Methods used to recruit and appoint Trustees include advertising throughout Fife, to ensure a wide breadth of candidates are reached, followed by an application, interview and induction process.
Induction and training of new trustees
New trustees are offered induction covering roles and responsibilities etc. Updated policies are regularly circulated and organisational development days are held on a regular basis.
Pay policy for senior staff
The Trustees consider the board of directors and the Management Team as the key management personnel of the charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All directors give their time freely and no director received remuneration in the year. Details of directors' expenses are disclosed in note 10 to the financial statements.
The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings.
Related parties
None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between any trustee of the charity and another organisation in which they are involved, must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.
The charity continues to maintain close links with Fife Health and Social Care Partnership which provide reccurring funding for its activities, and with other key partnership bodies including Fife Voluntary Action and Coalition of Carers in Scotland.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The major risks, to which The Fife Carers Centre is exposed, have been identified by the trustees, and systems have been established in order to mitigate those risks. Such systems are reviewed annually by the board.
The charity trustees (who are also the directors of The Fife Carers Centre for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the 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; |
- | state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; |
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. |
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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 The Fife Carers Centre (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.
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 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.
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 2006 and to the charity’s trustees, as a body, in accordance with Section 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 charity's trustees and 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 and members 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.
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year.
Raising funds
The Fife Carers Centre is a charitable company limited by guarantee incorporated in Scotland. The registered office is 157 Commercial Street, Kirkcaldy, Fife, KY1 2NS.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds have been established which represents funds allocated by the Trustees to be used for a specific purpose.
Restricted funds are subject to specific conditions by donors or grantors 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.
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to, and virtually certain to receive, the income and the amount can be quantified with reasonable accuracy. The following policies are applied to particular categories of income:
Voluntary income is received by way of grants and donations and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time Trustees is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Income is deferred when performance related grants are received in advance of the performances or event to which they relate.
Incoming resources from charitable activities are accounted for when earned.
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.
Expenditure is recognised on an accrual basis as a liability is incurred. The company is not registered for VAT and accordingly irrecoverable VAT is charged against the category of resources expended to which it relates.
Charitable expenditure comprises those costs incurred by the charitable company in the delivery of its activities and services to its beneficiaries. It includes both the direct costs and indirect costs necessary to support these activities.
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.
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.
Employees of the charity are entitled to join the charity pension scheme which is funded by contributions from employee and employer. The scheme is a defined contribution scheme.
The company operated a defined benefit pension scheme which is now closed to future accrual. There is currently no intention to wind-up the Pension Scheme and it continues in paid-up form. The actuaries who administer the scheme advise the charity on the levels of contributions required and these are charged to expenditure as they become payable
The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.
The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as incurred.
The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in income/(expenditure) for the year.
Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other recognised gains and losses in the period in which they occur and are not reclassified to income/(expenditure) in subsequent periods.
The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.
Rental of office space
Provide support to unpaid carers
Provide support to unpaid carers
Insurance
Heat & Light
Repairs & Maintenance
Sundry Costs
Database Costs
Workshop Expenses
Carers Events
Printing, Postage & Stationery
Telephone
Travel Expenses
Volunteers and Therapists
Subscriptions
Training
Professional Fees
The average monthly number of employees during the year was:
The key management personnel is comprised of the the Chief Executive, Centre Manager, Operations Manager, Training Manager and other managers. The total employee benefits of the key management personnel of the charity were £105,908(2023 - £35,499).
The charity was liable for contributions to employees’ personal pension plans totalling £28,244 (2023 - £29,448) in the year. At 31 March 2024 outstanding contributions totalled £4,708 (2023 - £4,891).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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 company participates in the scheme, a multi-employer scheme which provides benefits to some 638 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
The amounts included in the balance sheet arising from the charity's obligations in respect of defined benefit plans are as follows:
Shopping Vouchers
Awards to carers to help with the cost of living in line with the Carer Hardship Fund.
Community Hospital
Funding to support unpaid carers to increase their involvement and understanding of the discharge planning process for their cared for person.
Carer Information Strategy
Carer information strategy funding from the Scottish Government’s allocation to NHS Fife to meet the Carer Strategy Action Plan. Funding various activities such as IT infrastructure, Caring with Confidence workshops, Carer Support Worker (Equalities) and BME Interpretation.
Postural Care Skills
To provide carers training in postural skills programme.
Practical Support Bereavement
Supporting carers over the age of 18 to better prepare for and manage the ending of their caring role by providing bereavement support groups.
Hospital Transport Fund
An award to carers to help with covering the costs of visiting their cared for person in hospital, in line with set out criteria.
Befriending Project
Befriending project for isolated carers, identified through Carer Support and Planning process.
Carer Support Worker Dementia
Assisting carers in the community who are caring for people suffering from dementia.
Carer Support Worker Hospital Discharge
Working within the hospital setting, providing a person centred support service for carers where the cared for person is in hospital approaching discharge.
Financial Hardship Fund
Awards to carers to help with the cost of living in line with the Carer Hardship Fund.
Advocacy Worker
Providing a sensitive, person centred service for young carers and adult carers throughout Fife.
Caritas Legal
Funding to assist Carers with the preparation of Powers of Attorney.
Older People
Assistance for carers who are 65 or older
Mental Health Worker
Assistance for carers with or caring for someone with a mental health situation
North East Fife Carer Support Worker and Localities Carer Support Worker
Funding from Fife Council to support Carers throughout Fife.
Neurological Carer Support Worker
Funding from Fife Council and R S Macdonald Charitable Trust to support Carers helping people with neurological conditions.
Crerar Trust Funding and SCVO - Assets
Funding from the Crerar Trust, the trust funded by the Crerar Hotel Group, and Scottish Council for Voluntary Organisations to fund computer equipment and related expenditure to facilitate home working during the Covid 19 restrictions.
ScotSpirit Holiday Voucher Scheme
Shared Care Scotland funding to fund holidays for carers, family and friends.
Resources expended
Transfers
Resources expended
Transfers
Designated fund – redundancy costs
Designated fund to cover the estimated redundancy costs that the charity may become exposed to.
Designated fund – Heritable property
Designated fund for the original purchase of the property. The annual depreciation charge is set against the fund.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.
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:
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023 – £Nil). Expenses were reimbursed to trustees during the year of £1,202 (2023 – £Nil).
There were no other disclosable related party transactions during the year.
The charity had no material debt during the year.
The pension obligation had not been included as a liability in the previous year. This has now been introduced and resulted in a small change to unrestricted reserves.
During the completion of the 2024 accounts, it became apparent that there was a misallocation of funds in the previous year, which had been disclosed as unrestricted funds when they should have been designated funds. There was also a portion of expenditure recognised as unrestricted instead of restricted. These have now been reallocated to the correct fund. The overall effect does not result in any movement in the total reserve figures previously disclosed.