Charity registration number SCO03376 (Scotland)
Company registration number SC306175 (Scotland)
RESPITE FIFE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
RESPITE FIFE
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
R Thomson
S Peterson
K Swan
Mr B Swan
(Appointed 31 May 2024)
Mrs S Gallagher
(Appointed 31 May 2024)
Mrs M Taylor
(Appointed 31 May 2024)
Charity number (Scotland)
SCO03376
Company number
SC306175
Principal address
Respite Fife
34 Hazel Avenue
Kirkcaldy
Fife
KY2 5EB
Registered office
Respite Fife
34 Hazel Avenue
Kirkcaldy
Fife
KY2 5EB
Independent examiner
Thomson Cooper
3 Castle Court
Carnegie Campus
Dunfermline
Fife
KY11 8PB
Bankers
Virgin Money
Kingdom Shopping Centre
5 Falkland Gate
Glenrothes
Fife
KY7 5NS
RESPITE FIFE
CONTENTS
Page
Directors report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 15
RESPITE FIFE
DIRECTORS REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The Directors present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Chair's Report

Although we have had some periods of uncertainty over the past 12 months, this has been another busy year for Respite Fife.

In last year’s annual report, we highlighted the fact that many of our families were finding great difficulty in getting their respite budgets reviewed and that, even when a reassessment had been carried out by social work, there seemed to be a lengthy delay before their new budget was released, during which time they were unable to book respite. Unfortunately, this situation has not improved, and for some families the situation has deteriorated to the extent that they have been unable to book respite for over six months. This has put undue pressure and strain on parents and carers who are already struggling with a reduction in day services. It has also meant that, especially during recent months, we have often operated with only one house open, leaving the other house with empty beds, even although there is a high demand for respite in Fife.

On a brighter note, Fife Council Social Work has now taken the decision to realign all the respite budgets to run alongside the financial year. It is early days, as this new process only began on 1st April ’25, but we are already seeing an influx of newly approved budgets, which will make planning our bookings much easier and relieve some of the pressure on our families.

Our purposes and activities

 

The charity was established in 1985 to promote and provide services for people with learning disabilities living in the community and to give help and support to their relatives and carers. It aims to provide support to enable people to achieve maximum independence and control over their lives.

 

The purposes of the charity are: -

 

  1. To give users an extended and sustained experience of befriending by providing short breaks/ respite care for adults with mild to moderate learning disabilities.

  2. To help users to develop a knowledge of local facilities, to promote their integration in the community and, very importantly, to develop independent living skills.

  3. To increase the network of services available and, importantly, to further the development of the concept of maximising choice.

  4. To give support to families and carers.

  5. To provide care in ordinary domestic housing.

 

Achievements and performance

SERVICE PROVISION

Over this year, we have provided a respite service to 71 families, this was a total of 1189 overnights, 61 of which were self-funded. This is a slight increase since last year and is welcomed as a sign that overall things seem to be improving, albeit very slowly.

We also provided a small Care at Home service to 2 families, one of which is only provided during the winter months, as the family is away most of the summer.

RESPITE FIFE
DIRECTORS REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

STAFF DEVELOPMENT

Each year, the direct care team complete online refresher training in five core skills namely, Health and Safety, Safeguarding, Moving and Handling, Fire Awareness and Infection Prevention and Control. In addition, over the course of the past year, they have also completed online training on Trauma Informed Practice and Understanding Diabetes. Most of the direct care team also completed an online course to refresh their knowledge on food hygiene.

 

Last year, the team had commented that, although they understood the need for training to be online, they missed the interaction and team building experienced through face-to-face training. Earlier this year, after discussion at a staff meeting, the staff chose Understanding Autism as a team training day. Feedback from the team was very positive.

The senior team has also been busy updating their skills and knowledge. Lorraine, our Deputy

Care Manager, has attended several online courses including Infection Control and Human Rights, Gwyneth, our Office Manager, has attended various webinars on the Changes to Employment Law including flexible working and data protection.

Heather, our Service Manager, has attended a number of conferences which included

Supporting Mental Health at Work, Neurodivergence, Menopause in the Workplace and Bullying and Harassment in the Workplace. She also represented the organisation at the Shared Care Conference on Making a Difference which was held in Stirling.

It is also the responsibility of the senior team to update our policies and procedures, in line with current guidance, to ensure that the most accurate information is available at all times.

CARE INSPECTORATE

Although there has not been a formal inspection of our service this year, we are in regular contact with our care inspector, Sharon Mitchell-Ward, through the submission of our Annual Returns and the Care Home Census. We also completed a self-assessment of our respite service under the Quality Framework for Adult Care Homes. This was a lengthy and involved piece of work identifying our Core Assurances, our Safety Checks and Audits and included an Improvement plan to be carried out over a 2 year period.

Sharon has recently sent us a new publication for Adult Care Services – ‘Guidance on Records You Must Keep and Notifications you Must Make.’ This makes an interesting read and has provided us with the assurance that our record keeping meets the high standard that is expected from us.

MONITORING AND EVALUATION

Following our extensive consultation last year as part of our quality assurance process, this year we have been regularly consulting with carers and their families by email or telephone. Carers tell us they find it difficult to find the time to fill in questionnaires but are happy to talk to us over the telephone and that, if there is anything they want to query, they are confident that our telephone will be answered quickly and that any issues will be promptly resolved.

The process of changing service users’ personal support plans into an easy-to-read format called ‘This is Me’ is going well. However, with 71 families currently using our service, the completion of this task will take some time. Also, to change a support plan into a much more personalised ‘This is me’ effectively, takes a more in-depth knowledge of that person but, with respite budgets being reduced or not renewed, we do not see the person often enough to gather that information. This makes it a lengthy process. However, the results so far have been very positive, with service users taking ownership of their personal files, with many asking for photographs of activities they have undertaken during their stays to be included. Service users told us that the satisfaction form they are asked to complete at the end of their stay was too ‘wordy’ so this has been simplified and has met with their approval.

 

RESPITE FIFE
DIRECTORS REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

PLANS FOR THE FUTURE

We have always taken pride in the fact that our respite houses offer a relaxed, comfortable ‘home from home’ environment while complying with all the restrictions our registration as a care home implies. Externally however, the houses are in need of several upgrades. We are now in conversation with Fife Council, who are our landlords, to have some of this work undertaken during this next financial year.

After an unsettled few years since Covid-19 disrupted our lives, we hope that this next year will be more settled and productive. We will continue to look at new ways to increase our service provision and to support our families in their quest to have their respite budgets increased.

Finally, the Board and I would like to thank the staff team for their loyalty and commitment to Respite Fife and for their continued support and dedication.

Financial review

The results for the year are set out on page 6 of the Accounts. The Directors consider the state of affairs of the organisation to be satisfactory, given the level of reserves at the year end.

 

The total income for the year was £348,365. After deducting expenditure of £353,194 the net deficit was £4,829.

 

The net assets of the Charity at 31 March 2025 were £230,533.

Reserves Policy and Going Concern

 

The Directors aim to maintain free reserves in unrestricted funds at a level which equates to a minimum of six months of the unrestricted charitable expenditure. The Directors consider that this level will provide sufficient funds to respond to applications for grants and ensure that there are sufficient funds available to cover support and governance costs.

Principal Funding Sources

 

The principal funding source is through the provision of Respite Services.

Investment Policy

 

The Charity holds any short-term surplus funds in Term deposit accounts with its bankers.

The Directors have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Charity was originally formed in 1985, and opened its first respite house in 1987. On 1 April 2007, the organisation incorporated as a company limited by guarantee. The company was established under a Memorandum of Association which set the objects and powers of the charity and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

 

RESPITE FIFE
DIRECTORS REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

The Directors who served during the year and up to the date of signature of the financial statements were:

 

R Thomson
S Peterson
A Iskander
(Resigned 31 May 2024)
K Swan
Mr B Swan
(Appointed 31 May 2024)
Mrs S Gallagher
(Appointed 31 May 2024)
Mrs M Taylor
(Appointed 31 May 2024)
Mrs J Levack
(Appointed 31 May 2024 and resigned 9 July 2024)

Director Induction and Training

 

Directors are appointed at the Annual General Meeting. All Directors are encouraged to attend structured induction and training programmes which are run by Fife Voluntary Action. In addition, Directors attend conferences and away days to assist in developing their roles and responsibilities.

 

Risk Management

 

The Board of Directors have considered the major risks to which the Charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.

Statement of Directors responsibilities

The directors, who also act as trustees for the charitable activities of Respite Fife, are responsible for preparing the Directors Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Directors are required to:

 

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

 

The Directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors report was approved by the Board of Directors.

Mr B Swan
Chairman
Dated: 22 May 2025
RESPITE FIFE
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF RESPITE FIFE
- 5 -

I report to the Directors on my examination of the financial statements of Respite Fife (the Charity) for the year ended 31 March 2025.

Respective responsibilities of Directors and Examiner

The Charity's Directors are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity Directors consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the 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 financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

 

1. which gives me reasonable cause to believe that in any material respect the requirements:

have not been met, or

 

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

Alan Mitchell CA
Thomson Cooper
3 Castle Court
Carnegie Campus
Dunfermline
Fife
KY11 8PB
22 May 2025
RESPITE FIFE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
Total
Total
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
1,044
324
Charitable activities
3
340,753
350,589

Investments

4
6,568
4,128
Total income
348,365
355,041
Expenditure on:
Charitable activities
5
353,194
339,767
Net (expenditure)/income for the year/
Net movement in funds
(4,829)
15,274
Fund balances at 1 April 2024
235,362
220,088
Fund balances at 31 March 2025
230,533
235,362

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
RESPITE FIFE
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
3,093
4,174
Current assets
Debtors
12
14,722
21,335
Cash at bank and in hand
227,697
219,670
242,419
241,005
Creditors: amounts falling due within one year
13
(14,979)
(9,817)
Net current assets
227,440
231,188
Total assets less current liabilities
230,533
235,362
The funds of the Charity
Unrestricted funds
230,533
235,362
230,533
235,362

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Directors on 22 May 2025
Mr B Swan
S Peterson
Chairman
Treasurer
Company registration number SC306175 (Scotland)
RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
1
Accounting policies
Charity information

Respite Fife is a charity limited by guarantee incorporated in Scotland. The registered office is 34 Hazel Avenue, Kirkcaldy, Fife, KY2 5EB..

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019).

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

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

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Directors in furtherance of their charitable objectives.

1.4
Incoming resources
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided.

1.5
Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

 

 

RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 9 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 10 -
1.10
Employee benefits

Where material, the cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12

Allocation of Support and Governance Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, payroll and governance costs and are incurred directly in support of expenditure on the objects of the charity. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are on a direct basis or as a proportion of time spent.

1.13

Taxation

The charity meets the definition of a charitable company for UK corporation tax purposes and is therefore considered exempt.

2
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Respite fees

340,753
350,589

 

RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
3
Donations and legacies
2025
2024
£
£
Donations and gifts
1,019
295
Membership fees
25
29
1,044
324
4

Investments

2025
2024
£
£
Interest receivable
6,568
4,128
RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
5
Charitable activities

Respite Services

Respite Services

2025
2024
£
£
Staff costs
301,801
281,488
Depreciation and impairment
1,081
1,392
Staff training expenditure
2,069
4,036

Rent, rates and insurances

10,890
14,741

Power, light and heat

5,379
4,260

Property repairs and maintenance

7,644
9,845

Motor running expenses

1,304
1,561

Travelling expenses

936
1,235

Provisions, supplies and services

13,809
13,823

Service users social & entertainment

2,963
2,415

Subscriptions

303
96

Sundries

449
384
348,628
335,276
Share of governance costs (see note 8)
4,566
4,491
353,194
339,767
Analysis by fund
Unrestricted funds
353,194
339,767
Restricted funds
-
-
353,194
339,767

The basis of allocation is direct for all of the expenditure on charitable activities in the year.

6
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,960
3,930
Depreciation of owned tangible fixed assets
1,081
1,392
7
Directors
None of the Directors (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
8
Support costs
Support costs
Governance costs
2025
2024
Basis of allocation
£
£
£
£
Telephone & Stationery
-
368
368
360
Direct

Miscellaneous Expenses

-
34
34
13
Direct

Independent Examination Fee

-
3,960
3,960
3,930
Direct
Travelling expenses
-
204
204
188
Direct
-
4,566
4,566
4,491

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between its key charitable activities undertaken (see Note 5) in the year. Refer to the table above for the basis for apportionment and the analysis of support and governance costs.

9
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Administration & care staff
18
18
Employment costs
2025
2024
£
£
Wages and salaries
273,898
256,902
Social security costs
17,152
14,197
Other pension costs
10,751
10,389
301,801
281,488

No employees or directors received employee benefits in excess of £60,000 (2024: £nil).

 

The key management personnel of the charity comprise the Service Manager, Heather Cleave, the Deputy Care Manager, Lorraine McCormack and the Office Manager, Gwyneth Robertson. The total employee benefits of the key management personnel of the Charity were £94,615 (2024: £90,301).

10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
11
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2024
25,358
15,700
41,058
At 31 March 2025
25,358
15,700
41,058
Depreciation and impairment
At 1 April 2024
24,909
11,975
36,884
Depreciation charged in the year
150
931
1,081
At 31 March 2025
25,059
12,906
37,965
Carrying amount
At 31 March 2025
299
2,794
3,093
At 31 March 2024
449
3,725
4,174
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
14,722
21,335
14,722
21,335
13
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
4,946
1,281
Accruals
10,033
8,536
14,979
9,817
14
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
10,751
10,389

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

RESPITE FIFE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
15
Related party transactions

During the year the director, Mr R Thomson, invoiced the charity for IT services in the amount of £250 (2024: £Nil).

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