IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC0974982023-03-31SC0974982024-03-31SC0974982023-04-012024-03-31SC0974982022-03-31SC0974982022-04-012023-03-31SC0974982023-03-31SC097498ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC097498ns15:PoundSterling2023-04-012024-03-31SC097498ns11:FRS1022023-04-012024-03-31SC097498ns11:IndependentExaminationCharity2023-04-012024-03-31SC097498ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC097498ns11:FullAccounts2023-04-012024-03-31SC097498ns11:CharitiesSORP2023-04-012024-03-31SC09749822023-04-012024-03-31SC097498ns16:EnglandWales2023-04-012024-03-31SC097498ns11:RegisteredOffice2023-04-012024-03-31SC097498ns0:Trustee32023-04-012024-03-31SC097498ns0:Trustee22023-04-012024-03-31SC097498ns0:Trustee42023-04-012024-03-31SC097498ns0:Trustee52023-04-012024-03-31SC097498ns0:Trustee12023-04-012024-03-31SC097498ns0:Trustee62023-04-012024-03-31SC097498ns0:Trustee72023-04-012024-03-31SC097498ns0:Trustee82023-04-012024-03-31SC097498ns11:CompanySecretary12023-04-012024-03-31SC097498ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC097498ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC097498ns0:Activity82023-04-012024-03-31SC097498ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31SC097498ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC097498ns0:Activity82022-04-012023-03-31SC097498ns0:Activity92023-04-012024-03-31SC097498ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC097498ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC097498ns0:Activity92022-04-012023-03-31SC097498ns0:TotalUnrestrictedFunds2023-03-31SC097498ns0:TotalRestrictedIncomeFunds2023-03-31SC097498ns0:TotalUnrestrictedFunds2024-03-31SC097498ns0:TotalRestrictedIncomeFunds2024-03-31SC097498ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC097498ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31SC097498ns10:WithinOneYear2024-03-31SC097498ns10:WithinOneYear2023-03-31SC09749822023-04-012024-03-31SC09749832023-04-012024-03-31SC097498ns10:OwnedAssets2023-04-012024-03-31SC097498ns10:OwnedAssets2022-04-012023-03-31SC097498ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC097498ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC097498ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-31SC097498ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC097498ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31SC097498ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC097498ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-31SC097498ns10:FurnitureFittings2023-03-31SC097498ns10:ComputerEquipment2023-03-31SC097498ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-04-012024-03-31SC097498ns10:FurnitureFittings2023-04-012024-03-31SC097498ns10:ComputerEquipment2023-04-012024-03-31SC097498ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-03-31SC097498ns10:FurnitureFittings2024-03-31SC097498ns10:ComputerEquipment2024-03-31SC097498ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-31SC097498ns10:FurnitureFittings2023-03-31SC097498ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC097498 (Scotland)
REGISTERED CHARITY NUMBER: SC016848














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

AYRSHIRE COUNCIL ON ALCOHOL THE

AYRSHIRE COUNCIL ON ALCOHOL THE

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 16

AYRSHIRE COUNCIL ON ALCOHOL THE (REGISTERED NUMBER: SC097498)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal activity of the Council, which has not changed since last year, is the provision of a counselling and advisory service for people affected by alcohol related problems and to their loved ones impacted by their drinking.

The Council is a voluntary organisation which offers a non-judgemental, confidential counselling recovery service to those whose lives are being adversely affected by alcohol. Counsellors, trained to professional standards, enable people to look at their lifestyle and make informed choices. It has a commitment to inform and educate organisations and individuals in the community on the safe, sensible use of alcohol and of its potential dangers. Membership is open to all who share its commitments.

ACA is not an anti-drinks organisation but works with individuals whether they wish to abstain or control their drinking to less hazardous levels.

The Board of Trustees are satisfied with the progress made during the year and believe the Council to be in a good position to deal with the challenges of the coming year.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Council is funded by core income and grant income, details of which are provided at Note 4 to the accounts.

Our manager, Kerry McGee, was responsible for the day to day activities of the charity for the entire year of this report.

The multidisciplinary East Ayrshire RADAR (Rapid Access to Drug & Alcohol Recovery) Service consisting of staff from East Ayrshire NHS Addictions, We Are With You East Ayrshire Recovery Service & ACA following evaluation will continue to be funded until 30th September 2026. The Service Specification agreement is being reviewed and yet to be agreed.

The South Ayrshire Justice Service refunded the one year fixed term post from 1st April 2023 to provide a counsellor to support those who were instructed to attend ACA as part of an Alcohol Treatment Order, Community Payback Order or Licence Conditions.

ACA continues to focus on providing a high quality person centred, trauma informed alcohol recovery service for individuals and their families, continuing to meet and often exceed the Scottish Government's HEAT targets of a waiting time of 21 days for the first appointment. Ms Elena Whitham, Scottish Government Minister for Alcohol & Drugs Policy visited the organisation in November 2023 and met with staff and trustees to discuss demands on the service which includes the focus on funding being allocated to tackling drug related deaths which is disproportionate to the funding received for supporting those adversely affected by alcohol, given the impact of excessive alcohol use on individuals, loved ones and our communities.

ACA continues to seek to reduce alcohol related harm via digital media (Facebook page, ACA website), awareness articles in the local press, local radio bulletins and by attending networking events in the local communities.

Service users continue to be consulted to ensure that ACA is meeting the Scottish Government's Quality Principles via questionnaires and recovery stories which were shared via the ACA Facebook page, website and partner organisations' digital mediums. A Service User's Focus Group was formed so that individual's with lived experience could be involved in reviewing service provision and promoting the organisation locally. The aim is to address the stigma surrounding those who have alcohol problems and loved one's affected by someone else's drinking and encourage referral to the service.

AYRSHIRE COUNCIL ON ALCOHOL THE (REGISTERED NUMBER: SC097498)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


FINANCIAL REVIEW
Financial position
The results for the year and the financial position of the company are shown in the annexed financial statement.

The trustees report a surplus of £14,616 (2023 - deficit of £13,003) for the year and a total fund balance at 31st March 2024 of £141,939 (2023 - £127,323).

Investment policy
The Board of Trustees have the power to invest in such assets as they see fit.

Reserves policy
The council has considered the reserves required and have taken into account their current and future liabilities. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately nine months of unrestricted charitable expenditure and provides for uncertainties in future future funding.

The balance held at 31st March 2024 as unrestricted funds was £99,055 of which £98,315 is regarded as free reserves after allowing for funds tied up in tangible assets. Nine months' unrestricted expenditure is in the region of £107,000 and therefore the trustees believe that the level of free reserves are acceptable.

FUTURE PLANS
Ayrshire Council on Alcohol will continue to deliver the service in line with the service specification. Any service improvements which can be developed within existing resources will be implemented. Options for further funding opportunities will be explored.

Specific projects for next year include:

- Continued promotion of the service using a Whole Family Approach Model

- A reviewed role for the ACA staff member working within East Ayrshire RADAR Service.

- Explore further opportunities regarding external funding

- Redecorate the premises

- Continue with the digital improvement plan

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a company, limited by guarantee, incorporated on 25 February 1986 and governed by Memorandum and Articles of Association as amended on 8 August 1995. The company is recognised as a Scottish Charity, under number SC016848.

In the event of the company being wound up, members are required to contribute an amount not exceeding £5 each.

Recruitment and appointment of new trustees
The Board of Trustees is appointed by the members in General Meeting and from their number are appointed a Chairperson and Treasurer. The Board consists of no fewer than four and no more than ten persons who are members of the Council.

The Board meets 4 to 6 weekly to deal with the affairs of the organisation.

In accordance with the Articles of Association Mrs A McBride and Mr MJ O'Callaghan retire, by rotation, and being eligible offer themselves for re-election.

New members of the Board undergo an appropriate induction programme to brief them on their obligations under charity and company law and the financial performance of the Council.

AYRSHIRE COUNCIL ON ALCOHOL THE (REGISTERED NUMBER: SC097498)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The Board of 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 members of the Board of Trustees have in place a Risk Management Strategy which entails:
- the annual review of the risks the charity may face,
- the development and maintenance of systems and procedures to mitigate those risks,
- the implementation of procedures designed to minimise any impact on the charity of any of the identified risks materialising.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC097498 (Scotland)

Registered Charity number
SC016848

Registered office
24 Fullarton Street
Ayr
KA7 1UB

Trustees
Dr D Richardson
Mrs E Welsh
Dr A Taha (resigned 20/3/24)
Mrs A McBride
M J O'Callaghan
D McCabe (resigned 12/7/24)
W J G Scott
J McGranaghan (appointed 18/11/24)

Company Secretary
Ms KA McGee

Independent Examiner
Galbraith Pritchards
20 Barns Street
Ayr
Ayrshire
KA7 1XA

Bankers
Virgin Money
30 The Foregate
Kilmarnock
KA1 1JH


AYRSHIRE COUNCIL ON ALCOHOL THE (REGISTERED NUMBER: SC097498)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024


This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 22 November 2024 and signed on its behalf by:





M J O'Callaghan - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
AYRSHIRE COUNCIL ON ALCOHOL THE



I report on the accounts for the year ended 31 March 2024 set out on pages six to sixteen.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Marguerite Roos
The Institute of Chartered Accountants of Scotland

Galbraith Pritchards
20 Barns Street
Ayr
Ayrshire
KA7 1XA

25 November 2024

AYRSHIRE COUNCIL ON ALCOHOL THE

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 748 - 748 4

Charitable activities 4
Specific projects - 108,096 108,096 87,761
Core operational funding 151,249 - 151,249 145,523

Investment income 3 589 - 589 257
Total 152,586 108,096 260,682 233,545

EXPENDITURE ON
Charitable activities 5
Specific projects - 103,827 103,827 87,404
Core operational funding 142,239 - 142,239 159,144
Total 142,239 103,827 246,066 246,548

NET INCOME/(EXPENDITURE) 10,347 4,269 14,616 (13,003 )


RECONCILIATION OF FUNDS
Total funds brought forward 88,708 38,615 127,323 140,326

TOTAL FUNDS CARRIED FORWARD 99,055 42,884 141,939 127,323

AYRSHIRE COUNCIL ON ALCOHOL THE (REGISTERED NUMBER: SC097498)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 740 10 750 990

CURRENT ASSETS
Debtors 13 18,804 11,627 30,431 3,639
Cash at bank and in hand 94,599 49,390 143,989 160,964
113,403 61,017 174,420 164,603

CREDITORS
Amounts falling due within one year 14 (15,088 ) (18,143 ) (33,231 ) (38,270 )

NET CURRENT ASSETS 98,315 42,874 141,189 126,333

TOTAL ASSETS LESS CURRENT
LIABILITIES

99,055

42,884

141,939

127,323

NET ASSETS 99,055 42,884 141,939 127,323
FUNDS 15
Unrestricted funds 99,055 88,708
Restricted funds 42,884 38,615
TOTAL FUNDS 141,939 127,323

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


AYRSHIRE COUNCIL ON ALCOHOL THE (REGISTERED NUMBER: SC097498)

BALANCE SHEET - continued
31 MARCH 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 22 November 2024 and were signed on its behalf by:





M J O'Callaghan - Trustee





E Welsh - Trustee

AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the time of approving the accounts, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.



Computer equipment 2 years straight line
Tenants improvements 10 years straight line or over the life of the lease if shorter
Office equipment & fixtures 5 years straight line

Assets costing less than £500 are not capitalised.

Taxation
The company is a registered charity and is accordingly exempt from taxation on income which is applied for charitable purposes. The company is not registered for Value Added Tax and, accordingly, any such irrecoverable tax is included in the expenditure concerned.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account as incurred.

AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


1. ACCOUNTING POLICIES - continued

Leasing commitments

Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

31/3/24 31/3/23
£    £   
Donations 748 -

3. INVESTMENT INCOME
31/3/24 31/3/23
£    £   
Deposit account interest 589 257

4. INCOME FROM CHARITABLE ACTIVITIES
31/3/24 31/3/23
Activity £    £   
Grants Specific projects 108,096 87,761
Grants Core operational funding 148,995 143,269
Management fee Core operational funding 2,254 2,254
259,345 233,284

Grants received, included in the above, are as follows:
31/3/24 31/3/23
£    £   
South Ayrshire Council 97,295 93,817
East Ayrshire Council 97,814 85,723
NHS Ayrshire & Arran 35,395 34,024
Peer Worker 26,587 17,466
257,091 231,030


AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6) note 7) Totals
£    £    £   
Specific projects 103,827 - 103,827
Core operational funding 139,851 2,388 142,239
243,678 2,388 246,066

6. DIRECT COSTS OF CHARITABLE ACTIVITIES

Funding Projects 2024 2023
£    £    £    £   
Staff Costs (Note 10) 113,353 88,972 202,325 205,614
Rent, rates & insurance 10,799 4,200 14,999 15,533
Heat, light & cleaning 2,572 2,021 4,593 3,878
Telephone 2,598 965 3,563 3,492
Repairs & renewals 686 923 1,609 1,195
Postage, office and computing 4,386 2,531 6,917 6,647
Depreciation 240 - 240 240
Travelling expenses 740 2,219 2,959 684
Training Costs - - - 140
Recruitment costs 350 - 350 266
Bank interest & charges 150 - 150 180
Other professional fees 1,223 1,286 2,509 2,724
Sundry charges 674 709 1,383 3,852
137,771 103,827 241,598 244,445


7. SUPPORT COSTS
Governance
costs
£   
Core operational funding 2,388


AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


7. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
31/3/24 31/3/23
Core
operational Total
funding activities
£    £   
Independent examination 2,388 2,154

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/24 31/3/23
£    £   
Depreciation - owned assets 240 240

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustee remunerations in the year.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


10. STAFF COSTS
31/3/24 31/3/23
£    £   
Wages and salaries 188,550 190,344
Social security costs 11,651 11,209
Other pension costs 4,205 4,010
204,406 205,563

The average monthly number of employees during the year was as follows:

31/3/24 31/3/23
Support staff 8 9

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


AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 1 4

Charitable activities
Specific projects - 87,761 87,761
Core operational funding 145,523 - 145,523

Investment income 258 (1 ) 257
Total 145,784 87,761 233,545

EXPENDITURE ON
Charitable activities
Specific projects - 87,404 87,404
Core operational funding 159,144 - 159,144
Total 159,144 87,404 246,548

NET INCOME/(EXPENDITURE) (13,360 ) 357 (13,003 )


RECONCILIATION OF FUNDS
Total funds brought forward 102,068 38,258 140,326

TOTAL FUNDS CARRIED FORWARD 88,708 38,615 127,323

12. TANGIBLE FIXED ASSETS
Office
Tenants equipment Computer
improvements & fixtures equipment Totals
£    £    £    £   
COST
At 1 April 2023 and 31 March 2024 6,186 12,345 13,814 32,345
DEPRECIATION
At 1 April 2023 6,186 11,385 13,784 31,355
Charge for year - 240 - 240
At 31 March 2024 6,186 11,625 13,784 31,595
NET BOOK VALUE
At 31 March 2024 - 720 30 750
At 31 March 2023 - 960 30 990

AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Accrued income 26,724 -
Prepayments 3,707 3,639
30,431 3,639

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Other creditors 17,530 -
Accrued expenses 15,701 9,301
Deferred income - 28,969
33,231 38,270

15. MOVEMENT IN FUNDS
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
Unrestricted fund 88,708 10,347 99,055

Restricted funds
Restricted fund 38,615 4,269 42,884

TOTAL FUNDS 127,323 14,616 141,939

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted fund 152,586 (142,239 ) 10,347

Restricted funds
Restricted fund 108,096 (103,827 ) 4,269

TOTAL FUNDS 260,682 (246,066 ) 14,616


AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
Unrestricted fund 102,068 (13,360 ) 88,708

Restricted funds
Restricted fund 38,258 357 38,615

TOTAL FUNDS 140,326 (13,003 ) 127,323

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted fund 145,784 (159,144 ) (13,360 )

Restricted funds
Restricted fund 87,761 (87,404 ) 357

TOTAL FUNDS 233,545 (246,548 ) (13,003 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/4/22 in funds 31/3/24
£    £    £   
Unrestricted funds
Unrestricted fund 102,068 (3,013 ) 99,055

Restricted funds
Restricted fund 38,258 4,626 42,884

TOTAL FUNDS 140,326 1,613 141,939

AYRSHIRE COUNCIL ON ALCOHOL THE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Unrestricted fund 298,370 (301,383 ) (3,013 )

Restricted funds
Restricted fund 195,857 (191,231 ) 4,626

TOTAL FUNDS 494,227 (492,614 ) 1,613

16. CONTINGENT LIABILITIES

If the organisation had to close due to the cessation of funding, redundancy costs are estimated to be in the region of £21,090.

17. RELATED PARTY DISCLOSURES

Mrs A McBride is the landlord of the premises occupied by the charity, for which an annual rent of £12,856 is paid.

18. ULTIMATE CONTROLLING PARTY

The Executive Committee consider there to be no ultimate controlling party.