IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY Robert McClymont David Molnar Annetta Parker FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3767522023-03-31SC3767522024-03-31SC3767522023-04-012024-03-31SC3767522022-03-31SC3767522022-04-012023-03-31SC3767522023-03-31SC376752ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC376752ns15:PoundSterling2023-04-012024-03-31SC376752ns0:Trustee22023-04-012024-03-31SC376752ns0:Trustee32023-04-012024-03-31SC376752ns0:Trustee12023-04-012024-03-31SC376752ns11:FRS1022023-04-012024-03-31SC376752ns11:IndependentExaminationCharity2023-04-012024-03-31SC376752ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC376752ns11:FullAccounts2023-04-012024-03-31SC376752ns11:CharitiesSORP2023-04-012024-03-31SC376752ns16:EnglandWales2023-04-012024-03-31SC376752ns11:RegisteredOffice2023-04-012024-03-31SC376752ns11:CompanySecretary12023-04-012024-03-31SC376752ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC376752ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC376752ns0:Activity92023-04-012024-03-31SC376752ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC376752ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC376752ns0:Activity92022-04-012023-03-31SC376752ns0:TotalUnrestrictedFunds2023-03-31SC376752ns0:TotalRestrictedIncomeFunds2023-03-31SC376752ns0:TotalUnrestrictedFunds2024-03-31SC376752ns0:TotalRestrictedIncomeFunds2024-03-31SC376752ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC376752ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31SC376752ns10:WithinOneYear2024-03-31SC376752ns10:WithinOneYear2023-03-31SC376752ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-04-012024-03-31SC376752ns10:PlantMachinery2023-04-012024-03-31SC376752ns10:FurnitureFittingsToolsEquipment2023-04-012024-03-31SC37675222023-04-012024-03-31SC37675232023-04-012024-03-31SC37675212023-04-012024-03-31SC37675212022-04-012023-03-31SC376752ns10:OwnedAssets2023-04-012024-03-31SC376752ns10:OwnedAssets2022-04-012023-03-31SC376752ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC376752ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC376752ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31SC376752ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC376752ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31SC376752ns10:PlantMachinery2023-03-31SC376752ns10:FurnitureFittings2023-03-31SC376752ns10:FurnitureFittings2023-04-012024-03-31SC376752ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-03-31SC376752ns10:PlantMachinery2024-03-31SC376752ns10:FurnitureFittings2024-03-31SC376752ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31SC376752ns10:PlantMachinery2023-03-31SC376752ns10:FurnitureFittings2023-03-31
REGISTERED COMPANY NUMBER: SC376752 (Scotland)
REGISTERED CHARITY NUMBER: SC001163














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st March 2024

for

Relationships Scotland – Counselling
Highland Limited

Relationships Scotland – Counselling
Highland Limited

Contents of the Financial Statements
for the year ended 31st March 2024










Page

Report of the Trustees 1 to 7

Independent Examiner's Report 8

Statement of Financial Activities 9

Balance Sheet 10 to 11

Notes to the Financial Statements 12 to 20

Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st 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 31st 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).

Financial review
Reserves policy
Definitions

Property Fund:
This is a designated restricted fund representing the purchase price of our View Place, Inverness property less depreciation charged thereon.

Restricted Funds:
These are monies received from grant funders and supporters for a specific area of expenditure.
They are not freely available to spend.

Unrestricted Funds:
These are funds that are freely available to spend - free reserves. Within unrestricted funds the Trustees will designate sums to meet known and potential expenditure. A reserve equivalent to 6 months organisational operating costs will be maintained (approximately £40,000). Bank balances as at 31 March 2024 were £47,646.82 as opposed to £51,722.78 as at 31 March 2023.

The board recognises that grant monies will be used in their entirety in the furtherance of our charitable objectives. Grant funding provided 51% income this year compared to 53% last year.

Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st March 2024


Structure, governance and management
The service is registered as a charity in Scotland. It became a company limited by guarantee on 13 April 2010. The business of the charity shall be the responsibility of the directors who delegate as appropriate to management and committees.

RS-CH has a clearly defined structure, with the Board of Trustees delegating some responsibilities to committees and manager. The manager is seen as the lynchpin of the organisation, receiving guidance from and giving guidance to the board and committees.

The Board, trustees, induction and training
The Board was strengthened by the appointment of one Trustee during this period. Mrs Ally Kennedy-Bearman was appointed on 23 November 2023.

Recruitment of Trustees / Directors
The Charity has an ongoing recruitment strategy to ensure good governance. It should be noted that all 3rd sector organisations are faced with challenges with regards to recruitment of volunteers. We were however successful with a recent appointment. Ally Kennedy -Bearman joined the Board of Directors after having worked with the organisation as a volunteer Counsellor for a number of years. She brings a wealth of experience and has oversight of how counselling is delivered to our customers.

The organisation has in place a recruitment process for Trustees which includes a job description, application form, interview process, confirmation of appointment, an Induction checklist and ongoing arrangements for support. All Trustees / Directors are appointed in a voluntary capacity. Recruitment of Trustees is ongoing and is proving to be difficult.

OSCR guidance on the recruitment of Trustees is followed along with that of Scottish Council for Voluntary Organisations (SCVO)

The duties and responsibilities of Trustees and Company Directors are outlined by OSCR and in our own constitution and we abide by these.



The Management Committee
The last formal meeting of Management Committee was in May 2023. In November 2023, the Chair of the Committee resigned as a Trustee and there was no one available to take on this role. At the end of 2023 and moving into the first quarter of 2024, there was discussion with members of the Committee and the Board about keeping this Committee or whether in fact it had served its purpose. The latter was agreed so no further meetings have taken place. A short term Strategy Review group was established in January 2024 which included a member of Management Committee. This group considered the phasing out Management Committee and other relevant operational issues. It was agreed there was no further requirement for a Management Committee and a member was invited to join the Professional Services Committee. Matters arising are now dealt with at board level.

Risk Management
The Board has assessed the operations and finances of RS-CH including major risks to which the charity is exposed. It is satisfied that systems are in place to mitigate exposure to the major risks. In particular, the current economic climate is such that national funding is uncertain, and RS-CH is taking all the steps it can to increase income generated from within, for example room hire and client donations, in anticipation of loss from the local and National government. The Charity has also carried out a review of the possibility of charging a compulsory fee per counselling session, in order to stabilise income sources.



Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st March 2024


Structure, governance and management

The Professional Services Committee
The Professional Services Committee is responsible for all matters related to client services, including intake, counselling, supervision; training and advising on relevant CPD opportunities. The Professional Services Committee is chaired by a Trustee who reports back to the Board. It has met four times during the period and drawn up a Terms of Reference - (TOR) which will be reviewed as is appropriate. Members of the committee comprise intake worker, relationships counsellor, individual and group supervisor, all of whom serve in a voluntary capacity. Two members of this committee designed a workshop for practitioners who wished guidance on the ethics of working with clients who may also be working with another therapist. Feedback from the workshop, which was held online, was positive and encouraging.

Management team

The OSS (office support staff)
Elizebeth Campbell, Depute Manager was appointed to the position of Office Manager, giving her overall responsibility for the running of the office and all matters relating to it.


Counselling Development Officer (CDO)
This part time post is grant funded by the Robertson Trust who awarded a grant of £42k in October 2021 to fund the 3 year post. The first payment of £14k was drawn down in April 2022 following a recruitment process. Unfortunately the individual appointed resigned after the first 6 months however Sarah Speakman declared an interest and was duly appointed in October 2022. As requested by The Robertson Trust, Sarah submitted a report summarising activities at the end of the first year which triggered funding for the 2nd year of the project being released. There is a lot of innovate work being undertaken with relevant community groups and health professionals in designated areas of Inverness who for a variety of reason have felt unable to access our services. We are pleased to have this opportunity to connect with individuals and communities.
Given ongoing uncertainty regarding local and national government funding, a major focus of the post is to seek grant funding from a number of organisations.


Finances
Core Funding: Half of the total finding for the Relationships Scotland comes from the Scottish Government, via the Corra Foundation which exists to make a difference to the lives of people and communities. It works with others to encourage positive change, opportunity, fairness and growth of aspirations which improve quality of life. Since 1985 the foundation has distributed almost £193m and made 24,000 grants to charities.

These funds are granted to Relationships Scotland, from whom we receive an annual grant of £14,747. Highland Council, Health and Social Care Services also provide an annual grant of £9,022. During the year we have also been grateful to receive additional financial support as detailed below.












Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st March 2024


Structure, governance and management

Grant Funding 2023-2024

Scottish Government viaRelationships
Scotland

£14,747.00

Annual Grant
Highland Council - Health & SocialCare £9,022.00 Annual Grant
Robertson Trust - Development Officer
Funding

£15,251.23
Development Officer Funding. £14,000 received to
cover period 1.5.23 - 30.4.24
Robertson Trust - Cost of Living grant uplift £1,400.00 Cost of Living grant uplift
British Science Association £2,019.17 Ideas Fund
Inverness Common Good Fund £1,505.00 Grant £3,150 awarded. £1,505 income accrued
£43,944.40

Trusthouse Charitable Foundation. A grant of £6,000 was received 15 June 2023 to assist with costs of counselling sessions for people in the locality of Merkinch Inverness. This is held as deferred income at 31 March 2024 pending delivery of the counselling sessions.

British Science Association - A grant of £5,048.00 was received 21 February 2023. The project was not fully developed and £3,028.83 was repaid to the donor on 29 March 2024.

Robertson Trust awarded a £42,000 grant (3 x £14,000 annually) to fund a Development Officer role. The first £14,000 was received in April 2022.
The second tranche of £14,000 was received in April 2023 and £701.05 remained as deferred income at 31 March 2024. The final £14,000 was received April 2024.

Inverness Common Good Fund approved a grant of £3,150 on 30 May 2023 to provide counselling support to clients in IV1 and IV3 areas. Income of £1,505.00 has been accrued at 31 March 2024 to represent the value of counselling delivered to that date. A claim will be made for the grant on completion of work.






















Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st March 2024


Structure, governance and management

Organisation Statistics : 1 April 2023 to 31 March 2024

RS-CH Appointments 2021 to 2024



Number of New Cases

1 April 2021- 1 April 2022 - 1 April 2023-
31 March 2022 31 March 2023 31 March 2024

Individual 54 51 27

Couples 74 53 55

SRT 9 2 0



Number of Sessions Held

1 April 2021- 1 April 2022 - 1 April 2023-
31 March 2022 31 March 2023 31 March 2024

Individual
Counselling 514 432 323

Couples
Counselling 654 437 629

SRT 94 33 0




















Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st March 2024


Structure, governance and management

In Summary
I would like to conclude the Trustees Annual report with a huge THANK YOU to all the clients who reach out to us and to all in the organisation who, in their own way, make it possible to provide the service.

Our Vision is to build accessible, Highland-wide counselling services to enable couples and individuals to build healthy relationships.

Our Mission - our not-for-profit company will focus on sustainability and resilience through the development of income streams and partnerships, in order to build client-centred services across the Highlands.

How shall we accomplish this?
Our business growth and development framework is aimed at ensuring sustainability, resilience and growth in order that our charitable objectives can be met.

1. grow Counselling Highland profile and outreach across the Highlands
2. grow current services
3. introduce new counselling and other services
4. grow our range of income streams
5. develop partnerships with businesses and with organisations related to our own

The above will only be possible by engaging with all stakeholders as each will have their unique part to play in shaping the future.

Reference and administrative details
Registered Company number
SC376752 (Scotland)

Registered Charity number
SC001163

Registered office
6 View Place
Inverness
IV2 4SA

Trustees
Mrs Annetta Parker
Mr David Molnar
Mrs Alison Kennedy-Bearman (appointed 23 November 2023)
Ms Tracey Cleary (resigned 18 March 2024)
Mr Robert McClymont (resigned 23 November 2023)

Company Secretary
Elizabeth Janet Campbell


Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Report of the Trustees
for the year ended 31st March 2024


Reference and administrative details
Independent Examiner
Stuart McMartin, FCA
Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

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





Annetta Parker - Trustee

Independent Examiner's Report to the Trustees of
Relationships Scotland – Counselling
Highland Limited



I report on the accounts for the year ended 31st March 2024 set out on pages nine to twenty.

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.








Stuart McMartin, FCA
The Institute of Chartered Accountants in England and Wales

Frame Kennedy
4th Floor Metropolitan House
31-33 High Street
Inverness
IV1 1HT

22nd November 2024

Relationships Scotland – Counselling
Highland Limited

Statement of Financial Activities
for the year ended 31st March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
Income and endowments from
Donations and legacies 2 52,328 18,670 70,998 68,423

Other trading activities 3 14,788 - 14,788 8,389
Investment income 4 530 - 530 142
Total 67,646 18,670 86,316 76,954

Expenditure on
Charitable activities 5
General 70,611 20,290 90,901 83,974

NET INCOME/(EXPENDITURE) (2,965 ) (1,620 ) (4,585 ) (7,020 )


Reconciliation of funds
Total funds brought forward 47,436 59,946 107,382 114,402

Total funds carried forward 44,471 58,326 102,797 107,382

Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Balance Sheet
31st March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
Fixed assets
Tangible assets 11 2,886 58,326 61,212 63,102

Current assets
Debtors 12 5,859 - 5,859 3,593
Cash at bank and in hand 40,947 6,701 47,648 51,722
46,806 6,701 53,507 55,315

Creditors
Amounts falling due within one year 13 (5,019 ) (6,701 ) (11,720 ) (10,603 )

Net current assets 41,787 - 41,787 44,712

Total assets less current liabilities 44,673 58,326 102,999 107,814

Provisions for liabilities 14 (202 ) - (202 ) (432 )

NET ASSETS 44,471 58,326 102,797 107,382
Funds 15
Unrestricted funds 44,471 47,436
Restricted funds 58,326 59,946
Total funds 102,797 107,382

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.


Relationships Scotland – Counselling
Highland Limited (Registered number: SC376752)

Balance Sheet - continued
31st 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 22nd November 2024 and were signed on its behalf by:





Annetta Parker - Trustee

Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements
for the year ended 31st 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.

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.


Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and post retirement benefits
The company participates in a multi-employer defined benefit scheme in the UK.
It is not possible to obtain sufficient information to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


1. Accounting policies - continued

Pension costs and post retirement benefits
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.

Any deficit contributions paid & Net Present value liability provisions are included in the accounts for the year ended 31st March 2023.

Fair value
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

2. Donations and legacies
2024 2023
£    £   
Donations 23,119 24,052
Gift aid 3,935 3,454
Grants 43,944 40,917
70,998 68,423

Grants received, included in the above, are as follows:

2024 2023
£    £   
Highland Council 9,022 9,022
Scottish Government 14,747 14,747
Robertson Trust 16,651 14,148
Ideas Fund 2,019 3,000
Inverness common good fund 1,505 -
43,944 40,917


Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


3. Other trading activities
2024 2023
£    £   
Counselling income 4,573 614
Donations for use of room 8,255 5,330
Intake fees 1,960 2,445
14,788 8,389

4. Investment income
2024 2023
£    £   
Deposit account interest 530 142

5. Charitable activities costs
Support
Direct costs (see
Costs note 6) Totals
£    £    £   
General 89,384 1,517 90,901

6. Support costs
Governance
Finance costs Totals
£    £    £   
General 7 1,510 1,517

7. Net income/(expenditure)

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

2024 2023
£    £   
Depreciation - owned assets 2,235 2,314
Other operating leases 320 426


Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


8. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.


Trustees' expenses

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


9. Staff costs

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

2024 2023
Employees 6 6

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

10. Comparatives for the statement of financial activities
Unrestricted Restricted Total
funds funds funds
£    £    £   
Income and endowments from
Donations and legacies 51,275 17,148 68,423

Other trading activities 8,389 - 8,389
Investment income 142 - 142
Total 59,806 17,148 76,954

Expenditure on
Charitable activities
General 65,206 18,768 83,974

NET INCOME/(EXPENDITURE) (5,400 ) (1,620 ) (7,020 )


Reconciliation of funds
Total funds brought forward 52,836 61,566 114,402

Total funds carried forward 47,436 59,946 107,382

Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


11. Tangible fixed assets
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
Cost
At 1st April 2023 81,007 8,029 3,892 92,928
Additions - - 345 345
At 31st March 2024 81,007 8,029 4,237 93,273
Depreciation
At 1st April 2023 21,061 5,788 2,977 29,826
Charge for year 1,620 336 279 2,235
At 31st March 2024 22,681 6,124 3,256 32,061
Net book value
At 31st March 2024 58,326 1,905 981 61,212
At 31st March 2023 59,946 2,241 915 63,102

12. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 2,241 911
Accruals 2,488 1,010
Prepayments 1,130 1,672
5,859 3,593


Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


13. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 1,181 820
Social security and other taxes 1,078 763
Other creditors 120 120
Deferred income 6,701 7,000
Accrued expenses 2,640 1,900
11,720 10,603

14. Provisions for liabilities
2024 2023
£    £   
Provisions 202 432

15. Movement in funds
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
General fund 47,868 (3,195 ) 44,673
Defined benefit pension scheme (432 ) 230 (202 )
47,436 (2,965 ) 44,471
Restricted funds
Property Fund 59,946 (1,620 ) 58,326

TOTAL FUNDS 107,382 (4,585 ) 102,797

Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


15. Movement in funds - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 67,646 (70,841 ) (3,195 )
Defined benefit pension scheme - 230 230
67,646 (70,611 ) (2,965 )
Restricted funds
Property Fund - (1,620 ) (1,620 )
British Science Association 2,019 (2,019 ) -
Robertson Trust 16,651 (16,651 ) -
18,670 (20,290 ) (1,620 )
TOTAL FUNDS 86,316 (90,901 ) (4,585 )


Comparatives for movement in funds

Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 53,513 (5,645 ) 47,868
Defined benefit pension scheme (677 ) 245 (432 )
52,836 (5,400 ) 47,436
Restricted funds
Property Fund 61,566 (1,620 ) 59,946

TOTAL FUNDS 114,402 (7,020 ) 107,382

Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st March 2024


15. Movement in funds - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 59,806 (65,451 ) (5,645 )
Defined benefit pension scheme - 245 245
59,806 (65,206 ) (5,400 )
Restricted funds
Property Fund - (1,620 ) (1,620 )
British Science Association 3,000 (3,000 ) -
Robertson Trust 14,148 (14,148 ) -
17,148 (18,768 ) (1,620 )
TOTAL FUNDS 76,954 (83,974 ) (7,020 )

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
General fund 53,513 (8,840 ) 44,673
Defined benefit pension scheme (677 ) 475 (202 )
52,836 (8,365 ) 44,471
Restricted funds
Property Fund 61,566 (3,240 ) 58,326

TOTAL FUNDS 114,402 (11,605 ) 102,797

Relationships Scotland – Counselling
Highland Limited

Notes to the Financial Statements - continued
for the year ended 31st 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
General fund 127,452 (136,292 ) (8,840 )
Defined benefit pension scheme - 475 475
127,452 (135,817 ) (8,365 )
Restricted funds
Property Fund - (3,240 ) (3,240 )
British Science Association 5,019 (5,019 ) -
Robertson Trust 30,799 (30,799 ) -
35,818 (39,058 ) (3,240 )
TOTAL FUNDS 163,270 (174,875 ) (11,605 )

16. Related party disclosures

There were no related party transactions for the year ended 31st March 2024.