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REGISTERED COMPANY NUMBER: SC292811 (Scotland)
REGISTERED CHARITY NUMBER: 036972










Trustees' Report and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Employability Orkney
(A Company Limited by Guarantee)

Employability Orkney






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Reference and Administrative Details 1

Chairman's Report 2

Trustees' Report 3 to 7

Independent Examiner's Report 8

Statement of Financial Activities 9

Balance Sheet 10 to 11

Notes to the Financial Statements 12 to 18

Employability Orkney

Reference and Administrative Details
for the Year Ended 31 March 2024



TRUSTEES Mrs K E Johnstone
Mrs G C Smee
Miss G Learmonth
A A Dundas
T R Leslie
Ms K Stewart director (resigned 26.6.24)
Ms C R Taylor director
Ms S Taylor director


COMPANY SECRETARY Mrs A Sutherland


REGISTERED OFFICE 62 Junction Road
Kirkwall
Orkney
KW15 1AR


REGISTERED COMPANY NUMBER SC292811 (Scotland)


REGISTERED CHARITY NUMBER 036972


INDEPENDENT EXAMINER Orcadia
Chartered Accountants
1 - 3 East Road
Kirkwall
Orkney
KW15 1HZ


BANKERS Bank of Scotland
56 Albert Streeet
Kirkwall
Orkney
KW15 1HJ

Employability Orkney

Chairman's Report
for the Year Ended 31 March 2024

2023/24 has been a successful year for Employability Orkney, (EO). There have been challenges on the road, but we continue to look forward with optimism.

In the economy, inflation has remained high and public spending is constrained. This means that yet again demand for EO services is high. Footfall in the shop and demand for supported employment places and volunteering opportunities remains up.

Offering new goods in the shop helps keep customers coming in and it has been great to see how popular the music store has been.

Our van service remains popular and means we can deliver goods or accept donations from our customers with ease.

All this is possible because of our fantastic staff and volunteers who continue to provide a customer focussed service. Thank you all.

The Deposit Return Scheme trial came to an end in September which was a disappointment to us. The income generated through donations and servicing the scheme had been a welcome addition. Plus, it was great to see new people visit and so many other charities benefit from the donations that the scheme generated. We will wait what with interest to see what direction Deposit Return goes in future.
A big thank you to Reverse Vending Systems, Orkney Islands Council, Scottish Government and Zero Waste Scotland for their support through the trial, that helped make it a huge success.

We continued to take on supported employees despite funding not being as generous as it has been in previous years. Many volunteers came through the door. It was great to see so many come in and watch their positive progress.

We have certainly seen some financial pressures that we haven't experienced for a year or two. A number of factors have increased our costs and reduced some income streams. So there will be some caution going forward to ensure the books balance going forward and EO is here serving the Orkney community for years to come.

Many thanks to everyone who helps make EO a success with their support. Partner organisations such as OIC, SDS, Blide, Community Payback, CRNS and others.

Thank you to my fellow Directors for your wise counsel over the last 12 months.

Finally, many thanks to landlord, J&W Tait. Peter and Ali continue to be so supportive to EO. We couldn't do it without your support.

Employability Orkney (Registered number: SC292811)

Trustees' Report
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 company is to develop projects which fulfil the company's objectives, which are:
a) To assist individuals who are disadvantaged/socially excluded in the community to secure paid employment opportunities with appropriate and sustained employment support;

b) To tackle negative issues about employing individuals with additional support needs by promoting the benefits of a diverse workforce for the local labour market;

c) To promote social inclusion in the Orkney community by means of improving individuals' employability;

d) To relieve poverty through the provision of affordable furniture, household goods and appliances to people in need.

Significant activities
Employability Orkney recognises and caters for the diverse support needs of people who are most disadvantaged in the labour market.

Employability Orkney currently runs a Supported Employment Agency, and an emerging social enterprise, Restart Orkney.

The Supported Employment Agency provides a service to individuals seeking employment, and to employers with recruitment needs. The primary aim of the project is to work closely with local employers to address the unmet employment needs of local people facing social and economic exclusion.
The role of the supported employment team is to assist individuals with additional support needs in finding and maintaining sustainable employment in the open labour market.

Restart Orkney - Furniture Re-use Project provides an otherwise unavailable source of pre-used furniture and household goods for local people living on a low income or benefits.
Restart Orkney also facilitates a range of volunteering, training and sheltered employment opportunities for individuals facing social and economic exclusion.


Employability Orkney (Registered number: SC292811)

Trustees' Report
for the Year Ended 31 March 2024


OBJECTIVES AND ACTIVITIES
Success Stories
Offering supported paid employment and volunteering opportunities is central to our mission and aims at Employability Orkney where people are fully supported to realise their full potential and move into mainstream employment or further education / training. We take a holistic approach and understand many areas of peoples’ lives can impact on their ability to gain and maintain employment. We work closely with partner agencies such as The Learning Link, JCP, Blide Trust, SDS, CLDE, DYW, SDS, Connect Project, VAO, Right There and Orkney College and refer clients to specific specialist support where appropriate.

During the period, we supported 12 paid employees in roles such as Retail Assistant, Reverse Vending Machine Assistant, Van Assistant and Cleaner. 3 of these moved into mainstream employment and 1 progressed into a full-time further education course at Orkney College.

Volunteers of all ages come to us from a variety of sources and agencies and from all walks of life and we simply couldn’t continue our work at Restart to meet our social and environmental objectives without them. We owe them all a huge vote of thanks for their dedication and for freely volunteering their time to us.
During the period, 14 volunteers worked regularly in the shop, on the van and around the store and yard. 2 of these were supported to progress into employment and 1 moved into a full-time course at Orkney college.

Clients come to us with a diverse range of support needs, identified through one-to-one support and working through an Individual Development Plan. We referred 4 clients to the Blide Trust for specialist mental health support and one client was referred to Right There Counselling service.

We worked closely with DYW (Developing the Young Workforce) to support 2 school pupils in structured work experience placements. Ian was involved in delivering the School Leaver Programme at KGS and Stromness Academy as well as taking part in a group session with young people on Employer Expectations.

All supported employees and volunteers receive comprehensive “on the job” training from our supervisors. One employee gained his PAT Testing qualification which ensured we could continue to sell electrical goods safely and compliantly. A total of 7 online accredited qualifications were achieved. We referred 4 clients to The Learning Link to help develop numeracy and literacy.

Martin joined our team while he was between jobs after losing his position due to COVID-19, with funding support from Community Jobs Scotland. Initially lacking confidence in his abilities, he was eager to try new things. Martin quickly proved to be an outstanding team member, assisting everyone in the shop and van, and we all witnessed his growth in self-assurance as he showcased his natural talents. During his time at Restart, Martin earned certifications in Manual Handling, First Aid, and PAT testing. His keen attention to detail made him a valuable PAT tester, and he took this responsibility very seriously. He collaborated closely with his Job Coach to apply for positions that suited him well. Martin eventually transitioned to a role at Kyloe as a Technical Support Analyst. He has continued to excel and visits us regularly. We are thrilled to have played a part in Martin's employment journey and to see him flourish. We caught up with Martin and his supervisor for an update, and Martin expressed his gratitude for how Employability Orkney assisted him in securing his new job. As Martin reflects on his journey, he acknowledges the pivotal role that Restart Orkney played in his career development. He fondly recalls the supportive environment that encouraged him to step out of his comfort zone and the invaluable guidance he received from his Job Coach.

Looking ahead, Martin is excited about the future and the opportunities that lie ahead at Kyloe. His experience at Restart Orkney not only equipped him with practical skills but also instilled in him a newfound confidence that continues to propel his career forward.

We are proud to have been a stepping stone in Martin's path and look forward to celebrating his continued achievements. His story reinforces our mission at Employability Orkney to empower individuals, nurture their talents, and support them in reaching their full potential.

Thomas began his volunteering journey at Restart Orkney in 2022 as a van assistant shortly after finishing school. Eager to develop new skills and boost his confidence, Thomas flourished thanks to the encouragement he received from his job coach and the van supervisor. It was evident to everyone how much Thomas was gaining in self-assurance. His enthusiasm for volunteering and the joy he found in making new friends shone through. As a valuable member of the van crew, Thomas dedicated over a year to his role. In 2023, he was thrilled to be offered a paid position as a van assistant. We all witnessed his continued growth as he showcased his abilities and thrived in many ways. Thomas's journey is a testament to the power of volunteering and support. After securing a paid position, he continued to demonstrate a remarkable work ethic and a willingness to learn. His positive attitude and dedication not only benefited the team but also inspired others around him.


Employability Orkney (Registered number: SC292811)

Trustees' Report
for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
It has been another bustling year at Employability Orkney - Restart Orkney. We are con-sistently grateful for the overwhelming support we receive from the community. We take great pride in our ability to uphold our ethos by providing both employment and volun-teering opportunities and assisting residents in Orkney by offering furniture that would otherwise have been incinerated or sent to landfill, thereby promoting sustainability and enhancing their homes.

The year started with a visit from Emma Roddick MSP on Tuesday 4th of April 2023. Her visit aimed to assess the progress of the pilot for the deposit return scheme and to learn more about Employability Orkney. During her time with us, we discussed how EO helps individuals' transition into mainstream employment. She also had a look around our showroom seeing how we help locals to purchase good quality secondhand furniture. Below is a quote from her social media reflecting on her visit to Employability Orkney.

“Loved chatting to the team at Employability Orkney- Restart Orkney this morning about how they are helping folk in the isles get into work. I also took a wander round the Restart Orkney shop to see what they've got in at the moment.

It was great to hear about how local charities have been benefiting from the Deposit Return Scheme pilot scheme, and to see how they've even repurposed the crates the reverse vend-ing machines arrived in!

The 24hr wooden drop-off they’ve made from the shipping crates is fantastic. Perfect ex-ample of the circular economy!”

We successfully converted our previous office space into the new Restart Records room, which now offers an ex-tensive selection of records, CDs, DVDs, tapes, VHSs, game consoles, and much more. The official launch of Restart Records took place on Saturday, April 8th. Since its opening, Restart Records has achieved significant suc-cess, attracting numerous new customers who have since become regulars. Later in the year, we were fortu-nate to receive a generous donation of records from Grooves. This kind donation was genuinely valued, and our team dedicated many hours to going through and organising these treasured additions, excited to share them with our customers.

Throughout the year, we made numerous small enhancements across the shop to maxim-ise our space. One notable upgrade was the shelving in the Glam Tin Shed, allowing us to better showcase the wide variety of bric-a-brac, electrical items, white goods, and other unique treasures available. Customers have praised this improvement, as it not only en-hances our display but also enables us to stock even more items. Our team also took the initiative to do some painting in the shop, bringing a fresh look and vibrancy to the space.

Our customers consistently appreciate the various sales and promotions we offer each month. Silent Auctions remain a favourite among our customers. Thanks to our fabulous shop team, who create a unique and intriguing selection of items, these auc-tions have flourished over the past few years. We have held a variety of sales throughout the year, in-cluding our ever-popular Orkney sales and tool and yard sales, which not only satisfy our loyal customers but also attract new visitors.

Volunteers remain an invaluable asset to our organisation, and we truly can't imagine what we would do without them. During Volunteer Week, from June 1st to June 7th, we took the time to honour our volunteers and express our gratitude for their dedication and hard work. Thank you once again to each and every volunteer; we deeply appreciate all that you do for us.

EO successfully tendered for a new role of Employer Engagement Officer and funding was secured through OIC. The Local Employability Partnership (LEP) had identified a gap in provision locally and EO had the expertise to deliver this. Effective engagement with employers is crucial to help clients gain and maintain employment and to set up work placements. Gill Wigley commenced in post in July 2023 and did some fantastic work supporting 15 clients, 5 of whom gained employment. 2 clients started volunteering and 1 client was supported into full time education.

In July 2023, we were thrilled to unveil our fantastic new, larger van. This upgraded vehicle has proven to be incredibly beneficial as we expand, accommodating the growing number of collections and de-liveries we handle each week. Our other van is still going strong, and we are utilising both vehicles as the demand for our services increase.

We held our Restart Show for the second year, which once again proved to be a tremen-dous success, attracting a significant number of customers. We were joined by the Yard Plant Nursery and St. Colms, along with the ever-popular Ice Cream Van. Customers en-joyed discounts, the ever-anticipated collectables sale, and a raffle. Our talented musicians Andy, Jake, and Ian provided exceptional entertainment, and we were delighted by a sur-prise visit from Rosie, Glen, and Shredder (our canine friends).

We would like to extend our heartfelt thanks to Stromness Museum, E. Flett Butcher Ltd, Orkney Blues Festival, and Highland Park Distillery for their generous donations of fabulous raffle prizes. Additionally, a special thank you goes to our wonderful customers who con-tributed delicious homebakes for the event.


Employability Orkney (Registered number: SC292811)

Trustees' Report
for the Year Ended 31 March 2024

We are continually amazed by the volume of donations we re-ceive daily, along with the support from our dedicated customers. Every day, we accept donations of furniture, small electricals, white goods, and bric-a-brac and we never take for granted the kindness of our lovely community. We are also aware that without our service, many of these goods would likely end up incinerated or in landfills. We have successfully diverted over 120 tonnes of household items, furniture, and electronics from such a fate, which has allowed us to prevent more than 80 tonnes of CO2 from entering the atmosphere.

The relief drivers have proven to be an amazing asset to our team, covering for holidays and sickness throughout the year. We would like to extend our gratitude to Robbie Oag, Rab Muir, Andy Walker, and our newest relief driver, Rob-bie Bruce, for their exceptional support and dedication.

In November 2022 we commenced the pilot scheme where members of the public could deposit their empty drinks containers in our Reverse Vending Machines for onward recycling. This continued until September 2023 and really gained momentum throughout the year. A huge incentive to get folk involved in the scheme was local charities benefitting financially from this – 13 charities (including ourselves) were each allocated a period during which they received 20p from each container deposited. A whopping figure of £11,000 was raised with the Orkney public depositing 55,000 containers – a staggering sum. There was a real sense of community spirit around this initiative, and we had visits from Glaitness School pupils and all the charities involved. The scheme also provided an employment opportunity so met all the aims of our charity to Reduce, Recycle and Employ. We had hoped to continue the scheme when it was rolled out but, unfortunately, due to circumstances outwith our control the rollout of the DRS scheme was postponed. However, we feel we learned many valuable lessons and would be in a good position to possibly recommence the scheme in the future. We are very grateful to our delivery partners Zero Waste Scotland, RVM Systems (who supplied the machines) and The Strategy Collective (who did a fantastic job of marketing the scheme).

We held our first Macmillan Coffee Morning on Friday 13th of October. It was a lovely morning where the entire staff went above and beyond to create a warm and friendly atmosphere in the shop. We successfully raised over £130 for Macmillan Cancer Support and look forward to hosting similar events in the future, as this cause is dear to us all.

In November Amy, Alan and Ian attended the annual Circular Communities Scotland conference in Glasgow. This was an excellent event with a chance to network with similar organisations, share ideas and learn about innovative schemes and initiatives around reuse and recycling. Prior to the conference Ian visited Cunningham Furnishings in Irvineand sa wfirst-hand their mattress cleaning project. The information learned and help received from this visit was invaluable when setting up our own mattress cleaning initiative. Funding for these visits was gratefully received through Scottish Community Alliance and helped defray costs.

In October 2023, we shared an update success story about Martin on our social media. Martin was a remarkable member of our shop team, and he transitioned to a new job in April 2023. After a couple of months in his new position, we caught up with him to see how he was doing and how EO supported his journey. Martin is now working at Kyloe, and we are incredibly grateful for their contributions to this video. If you haven't seen it yet, search for it on our Facebook page—it’s definitely worth watching!

In December 2023, we made updates to the discounts available at Restart Orkney. We now provide a 25% dis-count for individuals receiving benefits and students. This change has been met with positive feedback from our customers and has proven to be a valuable support for many people in our community.

At the beginning of 2024, Restart Orkney started on the preparations for an exciting new project. The old ware-house next to the shop underwent significant renovations in preparation for our latest project — mattress cleaning.

Calum and Jake travelled south for comprehen-sive training on the mattress cleaning machine, ensuring we could deliver the highest quality service. This was hugely beneficial for both of them, as they gained valuable hands-on expe-rience and deepened their understanding of the workings of the equipment.

In February, we conducted a major cleaning ef-fort that involved reorganizing the entire shop. The main objective was to relocate the mattress racking to the back of the store, allowing for improved display of our cleaned mattresses and more efficient use of space. Through-out the latter months of the year, our dedicated staff worked incredibly hard to prepare for the official launch of the mattress project. This included creating signage, conducting risk assessments, drafting detailed instructions, and completing full renovations of the shed, all aimed at ensuring the project's success.

The entire Employability Orkney team worked together during this process, and we are hopeful about the promising success of the mattress project.

FINANCIAL REVIEW
Financial position
At 31 March 2024 Employability Orkney had total funds amounting to £278,060 (2023 £243,116).

Employability Orkney (Registered number: SC292811)

Trustees' Report
for the Year Ended 31 March 2024


FINANCIAL REVIEW
Principal funding sources
The principal funding sources during the year were the Grants received towards Developing the Young Workforce, Young Persons Guarantee, Long Term Unemployed and the Grant income from Orkney Islands Council.

Reserves policy
At the end of each funding period unspent restricted income is allocated to restricted funds, and unspent unrestricted income is allocated to the reserve fund.

FUTURE PLANS
EO will continue to provide its core service to our clients, volunteers and the Orkney community.

EO charitable services are in demand and that shows no sign of decreasing.

We explore new opportunities, and we are delighted to have secured funding for a mattress cleaning project. EO with assistance from OIC, secured grant funding from the Recycling Improvement Fund. With that we have bought 'The Enforcer', a mattress cleaning machine. We hope to clean and recover more mattresses than we have been able to in the past and get these back into the community as a low-cost alternative to buying a new one.

We have been busy making a shed ready for mattresses and hope it will become a popular service and able to generate income for the charity as well.

We will continue to work in collaboration with our partners and look forward to continued good relations in the next 12 months.

We look forward to working with all our partners new and old to provide the best outcomes for Orkney.

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.

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 3 December 2024 and signed on its behalf by:





A A Dundas - Trustee

Independent Examiner's Report to the Trustees of
Employability Orkney

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

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.








Steven J Sinclair
The Institute of Chartered Accountants of Scotland

Orcadia
Chartered Accountants

Date: 3 December 2024

Employability Orkney

Statement of Financial Activities
for the Year Ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable Activities 37,389 134,339 171,728 87,197

Other trading activities 2 187,255 - 187,255 195,039
Investment income 3 8,535 - 8,535 -
Total 233,179 134,339 367,518 282,236

EXPENDITURE ON
Raising funds - - - 135

Charitable activities
Charitable Activities 125,810 36,317 162,127 244
Management Costs 157,237 13,210 170,447 254,141
Total 283,047 49,527 332,574 254,520

NET INCOME/(EXPENDITURE) (49,868 ) 84,812 34,944 27,716


RECONCILIATION OF FUNDS
Total funds brought forward 244,899 (1,783 ) 243,116 215,400

TOTAL FUNDS CARRIED FORWARD 195,031 83,029 278,060 243,116

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

Employability Orkney (Registered number: SC292811)

Balance Sheet
31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 31,569 - 31,569 4,124

CURRENT ASSETS
Debtors 9 42,447 - 42,447 80,342
Investments 10 50,000 - 50,000 50,000
Cash at bank and in hand 127,865 83,029 210,894 214,767
220,312 83,029 303,341 345,109

CREDITORS
Amounts falling due within one year 11 (38,784 ) - (38,784 ) (106,117 )

NET CURRENT ASSETS 181,528 83,029 264,557 238,992

TOTAL ASSETS LESS CURRENT LIABILITIES 213,097 83,029 296,126 243,116

CREDITORS
Amounts falling due after more than one year 12 (18,066 ) - (18,066 ) -

NET ASSETS 195,031 83,029 278,060 243,116
FUNDS 14
Unrestricted funds 195,031 244,899
Restricted funds 83,029 (1,783 )
TOTAL FUNDS 278,060 243,116

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.


Employability Orkney (Registered number: SC292811)

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 3 December 2024 and were signed on its behalf by:





A A Dundas - Trustee

Employability Orkney

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.

The financial statements are prepared on a going concern basis, and the directors consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

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.


Plant and machinery - 25% on cost

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.

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Shop income 184,311 189,089
Other Income 2,944 5,950
187,255 195,039


Employability Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. INVESTMENT INCOME
2024 2023
£    £   
Rents received 8,535 -

4. NET INCOME/(EXPENDITURE)

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

2024 2023
£    £   
Depreciation - owned assets 11,803 1,990

5. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

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


6. STAFF COSTS

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

2024 2023
Core Staff 6 5

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

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable Activities 25,339 61,858 87,197

Other trading activities 195,040 (1 ) 195,039
Total 220,379 61,857 282,236

EXPENDITURE ON
Raising funds 135 - 135

Charitable activities
Charitable Activities 244 - 244
Management Costs 190,501 63,640 254,141
Total 190,880 63,640 254,520


Employability Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   
NET INCOME/(EXPENDITURE) 29,499 (1,783 ) 27,716


RECONCILIATION OF FUNDS
Total funds brought forward 215,400 - 215,400

TOTAL FUNDS CARRIED FORWARD 244,899 (1,783 ) 243,116

8. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2023 44,577
Additions 39,248
At 31 March 2024 83,825
DEPRECIATION
At 1 April 2023 40,453
Charge for year 11,803
At 31 March 2024 52,256
NET BOOK VALUE
At 31 March 2024 31,569
At 31 March 2023 4,124

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 34,128 62,598
Other debtors 2,222 17,744
VAT 6,097 -
42,447 80,342


Employability Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 50,000 50,000

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Social security and other taxes 3,758 2,398
VAT - 6,171
Other creditors 35,026 97,548
38,784 106,117

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase (see note 13) 18,066 -

13. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Between one and five years 18,066 -

14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
Restart 244,899 (49,868 ) 195,031

Restricted funds
Employment Officer - 35,757 35,757
Kickstart Program - 8,712 8,712
Young Persons Guarantee - 2,244 2,244
Long Term Unemployed - 3,718 3,718
Employer Recruitment Incentive (1,783 ) 12,881 11,098
Work Experience 16-24yr olds - 7,500 7,500
Cycling Scotland - 14,000 14,000
(1,783 ) 84,812 83,029
TOTAL FUNDS 243,116 34,944 278,060

Employability Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

14. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Restart 233,179 (283,047 ) (49,868 )

Restricted funds
Employment Officer 50,000 (14,243 ) 35,757
Kickstart Program 9,017 (305 ) 8,712
Young Persons Guarantee 2,244 - 2,244
Long Term Unemployed 3,718 - 3,718
Reversed Vending Machine 7,909 (7,909 ) -
Employer Recruitment Incentive 39,951 (27,070 ) 12,881
Work Experience 16-24yr olds 7,500 - 7,500
Cycling Scotland 14,000 - 14,000
134,339 (49,527 ) 84,812
TOTAL FUNDS 367,518 (332,574 ) 34,944


Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
Restart 215,400 29,499 244,899

Restricted funds
Employer Recruitment Incentive - (1,783 ) (1,783 )

TOTAL FUNDS 215,400 27,716 243,116

Employability Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

14. 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
Restart 220,379 (190,880 ) 29,499

Restricted funds
Supported Employment 1,338 (1,338 ) -
Kickstart Program 262 (262 ) -
Developing the Young Workforce 11,162 (11,162 ) -
Young Persons Guarantee 18,378 (18,378 ) -
Long Term Unemployed 17,994 (17,994 ) -
Reversed Vending Machine 4,591 (4,591 ) -
Employer Recruitment Incentive 8,132 (9,915 ) (1,783 )
61,857 (63,640 ) (1,783 )
TOTAL FUNDS 282,236 (254,520 ) 27,716

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
Restart 215,400 (20,369 ) 195,031

Restricted funds
Employment Officer - 35,757 35,757
Kickstart Program - 8,712 8,712
Young Persons Guarantee - 2,244 2,244
Long Term Unemployed - 3,718 3,718
Employer Recruitment Incentive - 11,098 11,098
Work Experience 16-24yr olds - 7,500 7,500
Cycling Scotland - 14,000 14,000
- 83,029 83,029
TOTAL FUNDS 215,400 62,660 278,060

Employability Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

14. 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
Restart 453,558 (473,927 ) (20,369 )

Restricted funds
Supported Employment 1,338 (1,338 ) -
Employment Officer 50,000 (14,243 ) 35,757
Kickstart Program 9,279 (567 ) 8,712
Developing the Young Workforce 11,162 (11,162 ) -
Young Persons Guarantee 20,622 (18,378 ) 2,244
Long Term Unemployed 21,712 (17,994 ) 3,718
Reversed Vending Machine 12,500 (12,500 ) -
Employer Recruitment Incentive 48,083 (36,985 ) 11,098
Work Experience 16-24yr olds 7,500 - 7,500
Cycling Scotland 14,000 - 14,000
196,196 (113,167 ) 83,029
TOTAL FUNDS 649,754 (587,094 ) 62,660

15. RELATED PARTY DISCLOSURES

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