Charity registration number SC020042 (Scotland)
Company registration number SC172153
SHETLAND CARE ATTENDANT SCHEME LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SHETLAND CARE ATTENDANT SCHEME LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
K Hannay
A Miller
M Jamieson
H Leslie
R Hall
Secretary
R Hall
Senior management
Karen Fraser
Manager
Eileen Mowat
Deputy Manager
Charity number (Scotland)
SC020042
Company number
SC172153
Registered office
14 Market Street
Lerwick
Shetland
ZE1 0JP
Independent examiner
Thyme Tax & Accountancy Limited
36 Angusfield Avenue
Aberdeen
Aberdeenshire
United Kingdom
AB15 6AQ
SHETLAND CARE ATTENDANT SCHEME LTD
CONTENTS
Page
Trustees report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 16
SHETLAND CARE ATTENDANT SCHEME LTD
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees 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 's articles of association, 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).

Objectives and activities

Shetland Care Attendant Scheme (SCAS) is an independent charity, recognised by the Inland Revenue for tax purposes and has been allocated a Scottish Charity number. The previously existing unincorporated association was reconstituted as a company limited by guarantee on 7th February 1997 and the assets of the former unincorporated association transferred on 1st April 1997. The object and power of the charitable company are governed under its Articles of Association. In the event of the company being wound up, members are requested to contribute an amount not exceeding £1.

 

Toward these purposes to co-operate with statutory authorities and voluntary organisations having similar objectives.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.

SHETLAND CARE ATTENDANT SCHEME LTD
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Achievements and performance

Over the past year, SCAS has continued to play a vital role in supporting unpaid carers and the individuals they care for across Shetland. In 2024–25, the service delivered a total of 13,650.25 hours of care to 87 carers and their families, significantly enhancing their quality of life, health, and wellbeing. This support has been instrumental in preventing crisis situations for carers and in many cases has allowed their loved ones to remain at home, avoiding emergency admissions to hospital or residential care.

 

SCAS provided 875.75 hours of free care to carers who self-referred, made possible through a combination of grant funding, donations, and fundraising efforts. The total value of this free care amounted to £17,515, a significant contribution to community wellbeing.

 

A notable development has been SCAS’s contribution to end-of-life care in Shetland. With no hospice on the islands and limited options for residential or respite care, SCAS has supported individuals wishing to remain at home in their final days. In 2024–25, six individuals received a combined total of 727.75 hours of palliative care, allowing them to spend their final moments in familiar surroundings with their families.

 

In alignment with the Health and Social Care Partnership’s strategic goal of “Shifting the Balance of Care,” SCAS has provided substantial overnight support—totalling 4,787 hours, equivalent to approximately 449 overnight stays. This aspect of care is crucial for ensuring that carers receive proper rest, enabling them to continue their caring roles at home. SCAS remains the only provider of overnight care in Shetland, highlighting its essential place within the local care infrastructure.

 

Operationally, SCAS has continued to grow and adapt. A total of 32 part-time Care Attendants were employed and trained during the year, supporting service delivery across all areas of Shetland. The organisation now provides care through all four Self-Directed Support (SDS) options, with 51 service users supported under Option 3 (funded by Shetland Islands Council), 19 under Option 2, 18 self-funding via independent means, and 4 using Option 1 with a direct payment. While individuals may transition between funding streams over time, the total number of people supported remained consistent at 87.

 

A three-year funding award from the National Lottery has enabled SCAS to appoint a Service Development Officer, thereby significantly strengthening the operational oversight of the service

.

Community engagement also remained a key part of SCAS’s work. The service hosted 24 weekly social afternoons at Market House, known as “SCAS Cafés.” These events offered opportunities for social connection, light entertainment, and emotional support for both carers and service users. Attendees were transported by their Care Attendant and enjoyed activities, music, and refreshments in a welcoming environment. Feedback from participants highlighted the positive impact these gatherings had on their wellbeing.

 

In summary, 2024–25 has been a year of meaningful impact and steady growth for SCAS. The service has not only maintained but expanded its reach and effectiveness, providing flexible, person-centred care across Shetland and continuing to support the vital role unpaid carers play in the community.

SHETLAND CARE ATTENDANT SCHEME LTD
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Financial review
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

 

As at the balance sheet date of 31 March 2025 the total funds were £154,444. After deduction of core costs of £102,415, fixed assets of £2,025 and restricted funds of £3,464 the total unrestricted funds available for the charity to spend as they see fit at year end were £46,540.

Structure, governance and management

The is a company limited by guarantee without share capital .

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

K Hannay
A Miller
M Jamieson
H Leslie
R Hall
Recruitment and appointment of trustees

The whole management of the company is the responsibility of a Board of Directors who all stand down at each general meeting. The minimum number of trustees is 4. All new trustees are given an induction pack containing policies and guidelines relevant to their position.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees report was approved by the Board of Trustees.

K Hannay
Trustee
22 July 2025
SHETLAND CARE ATTENDANT SCHEME LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHETLAND CARE ATTENDANT SCHEME LTD
- 4 -

I report on the financial statements of the for the year ended 31 March 2025, which are set out on pages 5 to 16.

Respective responsibilities of trustees and examiner

The ’s trustees, who are also the directors of Shetland Care Attendant Scheme Ltd for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act 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 Charities Accounts (Scotland) Regulations 2006. 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 seeking 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 connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

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

Martin R Watt FCCA
Thyme Tax & Accountancy Limited
36 Angusfield Avenue
Aberdeen
Aberdeenshire
AB15 6AQ
United Kingdom
Dated: 22 July 2025
SHETLAND CARE ATTENDANT SCHEME LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
10,284
237,334
247,618
10,800
194,418
205,218
Charitable activities
4
187,356
-
187,356
147,418
-
147,418
Other trading activities
5
272
-
272
4,382
-
4,382
Total income
197,912
237,334
435,246
162,600
194,418
357,018
Charitable activities
6
175,959
233,250
409,209
152,691
214,652
367,343
Net income/(expenditure)
21,953
4,084
26,037
9,909
(20,234)
(10,325)
Transfers between funds
-
-
-
(2,866)
2,866
-
Net movement in funds
8
21,953
4,084
26,037
7,043
(17,368)
(10,325)
Reconciliation of funds:
Fund balances at 1 April 2024
128,407
-
128,407
121,364
17,368
138,732
Fund balances at 31 March 2025
150,360
4,084
154,444
128,407
-
128,407

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SHETLAND CARE ATTENDANT SCHEME LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
2,025
1,525
Current assets
Debtors
13
1,323
1,397
Cash at bank and in hand
160,646
132,309
161,969
133,706
Creditors: amounts falling due within one year
14
(9,550)
(6,824)
Net current assets
152,419
126,882
Total assets less current liabilities
154,444
128,407
The funds of the
Restricted income funds
16
4,084
-
Unrestricted funds
17
150,360
128,407
154,444
128,407

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 trustees on 22 July 2025
K  Hannay
A Miller
Trustee
Trustee
Company registration number SC172153 (Scotland)
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
1
Accounting policies
Charity information

Shetland Care Attendant Scheme Ltd is a private company limited (SC172153) by guarantee incorporated in Scotland. The registered office is 14 Market Street, Lerwick, Shetland, ZE1 0JP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the 's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.

 

The has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

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

1.3
Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the 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 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.

Legacies are recognised on receipt or otherwise if the has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

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
33.33% Straight Line

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 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 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 's balance sheet when the 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.

SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 9 -
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.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.10
Employee benefits

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 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.

2
Critical accounting estimates and judgements

In the application of the ’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
10,284
-
10,284
10,800
-
10,800
Grants
-
237,334
237,334
-
194,418
194,418
10,284
237,334
247,618
10,800
194,418
205,218
Grants receivable for core activities
Shetland Islands Council - Core
-
74,948
74,948
-
74,948
74,948
Shetland Charitable Trust
-
54,300
54,300
-
53,000
53,000
Communitie Health & Wellbeing
-
5,000
5,000
-
-
-
SSSC
-
1,050
1,050
-
-
-
Shetland Islands Council - Spot
-
60,335
60,335
-
66,470
66,470
Lottery
-
41,701
41,701
-
-
-
-
237,334
237,334
-
194,418
194,418
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Other income

187,356
147,418
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising events
272
4,382
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
6
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
385,602
345,515
Depreciation and impairment
138
120

Office expenses

2,275
865

Training

3,659
3,393

General Expenses

1,904
702

Disclosure

242
188

ICT & Phone costs

3,581
3,364

Adverts

685
1,975

Fundraising costs

20
180

Projects costs

-
1,073

Travel

11
383
398,117
357,758
Share of support and governance costs (see note 7)
Governance
11,092
9,585
409,209
367,343
Analysis by fund
Unrestricted funds
175,959
152,691
Restricted funds
233,250
214,652
409,209
367,343
7
Support costs allocated to activities
2025
2024
£
£
Governance costs
11,092
9,583
Analysed between:
Indpendent Examination
1,800
2,070
Insurance
2,659
306
Care Commission
2,255
2,255
Professional fees
4,378
4,952
11,092
9,583
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
8
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
-
-
Depreciation of owned tangible fixed assets
138
120
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Manager
1
1
Deputy Manager
1
1
Adminstraion Officer
1
1
Care Attendants
29
29
Total
32
32
Employment costs
2025
2024
£
£
Wages and salaries
350,552
215,777
Social security costs
13,668
111,219
Other pension costs
21,382
18,519
385,602
345,515
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

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

SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
12
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2024
1,645
Additions
638
At 31 March 2025
2,283
Depreciation and impairment
At 1 April 2024
120
Depreciation charged in the year
138
At 31 March 2025
258
Carrying amount
At 31 March 2025
2,025
At 31 March 2024
1,525
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
62
Prepayments and accrued income
1,323
1,335
1,323
1,397
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
-
24
Accruals and deferred income
9,550
6,800
9,550
6,824
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
21,382
18,519
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Retirement benefit schemes
(Continued)
- 14 -

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

16
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
SIC Spot
-
60,335
(60,335)
-
-
Shetland Charitable Trust
-
54,300
(54,300)
-
-
Community Health & Wellbeing
-
5,000
(5,000)
-
-
SSSC
-
1,050
(1,050)
-
-
Shetland Islands Council core
-
74,948
(74,948)
-
-
Lottery
-
41,701
(37,617)
-
4,084
-
237,334
(233,250)
-
4,084
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
SIC Spot
-
66,470
(66,470)
-
-
Shetland Charitable Trust
-
53,000
(54,331)
1,331
-
Creative Breaks
10,268
-
(11,803)
1,535
-
Community Health & Wellbeing
5,000
-
(5,000)
-
-
SSSC
2,100
-
(2,100)
-
-
Shetland Islands Council core
-
74,948
(74,948)
-
-
17,368
194,418
(214,652)
2,866
-
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
17
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Core costs
92,109
10,306
-
-
102,415
General funds
36,298
187,606
(175,959)
-
47,945
128,407
197,912
(175,959)
-
150,360
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Core costs
92,109
-
-
-
92,109
General funds
29,255
162,600
(152,691)
(2,866)
36,298
121,364
162,600
(152,691)
(2,866)
128,407
18
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
1,405
620
2,025
Current assets/(liabilities)
148,955
3,464
152,419
150,360
4,084
154,444
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
1,525
-
1,525
Current assets/(liabilities)
126,882
-
126,882
128,407
-
128,407
SHETLAND CARE ATTENDANT SCHEME LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
19
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

2025-03-312024-04-01falsefalseCCH SoftwareiXBRL Review & Tag 2024.2SC1721532024-04-012025-03-31SC172153bus:Director12024-04-012025-03-31SC172153bus:Director22024-04-012025-03-31SC172153bus:Director42024-04-012025-03-31SC172153bus:Director52024-04-012025-03-31SC172153bus:CompanySecretaryDirector12024-04-012025-03-31SC172153bus:CompanySecretary12024-04-012025-03-31SC1721532025-03-31SC1721532024-03-31SC1721532023-04-012024-03-31SC172153bus:FRS1022024-04-012025-03-31SC172153char:IndependentExaminationCharity2024-04-012025-03-31SC172153bus:FullAccounts2024-04-012025-03-31xbrli:purexbrli:sharesiso4217:GBP