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).
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.
To relieve stress on the person or family caring for physically or mentally disabled or elderly persons.
In appropriate circumstances to care for physically disabled or elderly persons living alone.
Toward these purposes to co-operate with statutory authorities and voluntary organisations having similar objectives.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.
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.
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.
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:
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.
I report on the financial statements of the for the year ended 31 March 2025, which are set out on pages 5 to 16.
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.
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.
In connection with my examination, no matter has come to my attention:
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 financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
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 is a private company limited (SC172153) by guarantee incorporated in Scotland. The registered office is 14 Market Street, Lerwick, Shetland, ZE1 0JP.
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.
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.
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.
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.
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.
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:
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.
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).
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.
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.
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, 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.
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Other income
Office expenses
Training
General Expenses
Disclosure
ICT & Phone costs
Adverts
Fundraising costs
Projects costs
Travel
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
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.
There were no disclosable related party transactions during the year (2024 - none).