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 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).
VOCAL is a carer-led, community anchor organisation, working with carers, partners and communities across Edinburgh and Midlothian, to identify carers, provide a range of personalised carer supports and services, and represent the interests of carers locally and nationally.
VOCAL’s mission is to identify, support and give a voice to carers. Our vision is of a caring society:
where carers care in confidence, good health and economic wellbeing, are resilient and can exercise choice, and have a life outside caring
which takes responsibility for providing care, treats carers as equal partners in care, meets its obligation to support carers and ensures they are resourced and supported to care
where carers can provide care without compromising their human rights, and the care they provide is in addition to, rather than a substitution for, statutory health and social care support
where VOCAL is recognised as a voice of carers, a key partner and provider of carer support and as a vibrant and innovative enterprise at the cutting edge of developing solutions to match carers’ needs and aspirations.
VOCAL is carer-led and engages carers in all aspects of our work, recognising and advocating for carers as equal partners in care. We support carers to:
build on their strengths and skills
identify and achieve their outcomes
strengthen their resilience
improve their quality of life
We believe in diversity, equality of opportunity and choice. We promote transparency and honesty and treat people with dignity and respect. We create opportunities for innovation, creativity and enterprise and seek to work in partnership around agreed outcomes.
In 2024, VOCAL celebrated 30 years of supporting carers across Lothian, and developed a new three year Business Plan (2024-27), shaped by responses from over 1,700 carers to the Edinburgh and Midlothian Carers Surveys. The Business Plan focuses on consolidation of good practice, investment in staff and volunteers, sustainable partnerships and demonstrating leadership and innovation.
VOCAL’s carer support activity focuses on three key areas:
Information and Advice
VOCAL provides a comprehensive, inclusive and accessible information and advice service to carers, health and social care practitioners and employers. This is delivered through a freephone helpline, in person support, training events, peer connections and through a range of print and digital resources including a welcome information pack, digital information platform and websites, e-learning programme, bi-annual newsletters and social media. Over the last year, there were 23,557 individual carer contacts and 74,036 website visits.
Carer Support
The Adult Carer Support Plan provides the framework for carer support practitioners to have a good conversation which enables carers to identify and achieve their outcomes, link to supports and build their strengths and skills. VOCAL provides a range of carer support interventions including financial planning and welfare benefit surgeries; future planning and legal advice; Self-directed Support surgeries and community brokerage; counselling; individual and group therapeutic supports and social and leisure activities. Over the last year 6,456 carers accessed carer support, 318 carers were supported with counselling and £2,474,404 was achieved through income maximisation support.
Short Breaks
VOCAL’s short breaks service – Wee Breaks – provides carers with essential breaks from caring, allowing carers to recharge and prioritise their own wellbeing. The Wee Breaks grant programme accounts for approximately 10% of VOCAL’s overall budget and is distributed in direct grants or vouchers to carers. In 2024-25, 757 carer breaks were funded through grants and 361 carers benefited from vouchers. An additional 1,283 carers benefited from gifted breaks through Respitality.
VOCAL has three holiday homes – Hawthorn Brae cottage in Blair Atholl and two holiday homes in Seton Sands which opened in September 2024. Carer demand for these breaks has increased substantially over the last year, with 140 carer breaks in 2024-25. Funds are held in a restricted Wee Breaks Enterprises Fund which supports the holiday homes’ operations.
Partnerships
VOCAL has a broad range of cross sector partnerships and formal delivery contracts, delivering training to 1,989 employers and professionals, and acting as the lead agency for several local and national carer contracts. We provide extensive support to employers across Edinburgh and Midlothian, actively supporting over 50 employers annually with 23 new employers seeking support in 2024-25. With the majority of carers being of working age, and an increasing number giving up work or reducing their hours to care, VOCAL’s work with employers raises awareness of the economic benefits to supporting carers in the workplace, enabling carers to remain in employment or to re-enter employment after their caring role has ended.
To achieve agreed objectives, VOCAL continuously seeks to strengthen the capacity of the organisation to support a growing number of carer beneficiaries. VOCAL contributes to a wide range of health and social care planning committees and develops its own capacity through active income generation and staff recruitment, training and retention. VOCAL’s Treasure Tree service continues to expand with a focus on mobility and accessibility equipment and partnerships with occupational therapists. In 2025, we launched a new website with a focus on carer information resources and digital learning, and we expanded our volunteer team, who provide over 140 hours of support per week.
In November 2023, VOCAL underwent a rigorous and successful quality assurance assessment which scrutinises all areas of the charity’s business, and was awarded the Level 2 Trusted Charity mark. Progress against this mark is assessed through an annual continuous improvement check which VOCAL successfully passed in November 2024.
The results for the year are set out in the Statement of Financial Activities (SOFA) on page 10.
There was a net increase in overall funds of the charity during the year of £191,317 (2024 : £480,192) comprising an increase of £43,759 (2024: increase £184,703 as restated) in unrestricted funds, £44,495 increase in designated funds (2024: £nil) and an increase of £103,063 (2024: £295,489 as restated) in restricted funds.
There is deferred income of £92,619 (2024: £120,286) detailed in note 19 which represents grants paid in advance for 2025/26 or projects not yet started or working to a delayed delivery time.
Expenditure is detailed in note 7 and has increased by 8% overall.
Total funds carried forward amount to £2,950,560 (2024: £2,759,243) and are analysed and explained in notes 21 to 23. Restricted funds total £1,435,655, unrestricted funds total £1,458,202 and designated funds total £56,703 at the year end.
Investment Policy
The cash reserves of the organisation are held in current accounts. The Directors keep this arrangement under regular review and pay particular attention to the requirement to ensure that sufficient liquidity is maintained to enable the organisation to manage its commitments.
Reserves Policy
VOCAL's reserves policy aims for the organisation to build up the financial 'free' reserves of the charity to an amount of £400,000, this will ensure the continuation of services to carers in the event of any temporary shortfall in funding, to cover unexpected expenditure and to meet working capital requirements. The Trustees are working towards achieving these amounts.
At the year end the unrestricted fund balance amounted to £1,458,202; £1,119,540 relates to unrestricted fixed assets including investment in subsidiary, giving the charity 'free' reserves of £338,662.
Risk Management
The Board of Directors operates and regularly updates a risk register which identifies major risks under the headings: Governance, Planning, Leadership and management, Carer-led Services, Managing People, Learning and Development, Managing Money, Managing Resources, External Communications, Partnership -Working with Others and Assessing Outcomes and Impacts. The Board reviews the risk register regularly and considers that appropriate safeguards are in place in order to mitigate all identified risks.
To guard against funding risks and aid diversification of income sources, the Board leads a long-term legacy campaign in partnership with solicitors and a range of other fundraising and income generation activities.
Following the passing of the Care Reform (Scotland) Bill in June 2025, which is a vital first step to ensuring that unpaid carers in Scotland have a legal right to breaks from caring, we will continue to expand our Wee Breaks service. We will consolidate and develop our holiday home enterprise whilst ensuring that the significant increase to our short breaks grant programme in 2025-26 is administered efficiently and reaches carers in greatest need.
We will continue to increase our visibility in localities across Edinburgh and Midlothian, developing partnerships and capacity to support carers in their local communities. In addition, we will strengthen our carer partnerships across the Lothians to ensure a consistent level of support for all carers.
We will undertake work with the Scottish AI Alliance and other providers to understand the challenges and opportunities in using AI developments to support carers and achieve internal efficiencies.
VOCAL will further strengthen its governance structure, recruiting additional trustees to the Board of Directors, and continue to invest in building the skills, knowledge and resilience of staff and volunteers.
VOCAL is pursuing a number of quality assurance reassessments in 2025 including the Investing in Volunteers award, Cyber Essentials and LGBT Charter mark, to ensure best professional practice and underpin growth with continuous quality improvement. We are also undertaking the Scottish National Standards for Information and Advice Providers’ accreditation.
VOCAL's governing documents are its Memorandum and Articles of Association. The Articles were reviewed and amended in July 2024, with support of VOCAL's solicitors.
VOCAL is a company limited by guarantee, established in 1993, with no share capital. VOCAL is also a Scottish registered charity (SC020575).
Recruitment to the Board takes place through public advertising and a formal recruitment and induction process. VOCAL seeks to expand Board membership to 10 trustees adding new trustees with caring responsibilities, from differing professional backgrounds, maintaining our carer-led ethos as well as the range of professional and governance experience required to lead a dynamic and growing charity and enterprise.
The Board, Finance Committee and Quality Assurance Committee meet on a bi-monthly basis and the HR Committee quarterly. The Board has approved the delegation of financial authority to the Chief Executive, with specific limits imposed within an approved scheme of delegation.
Company No: SC183050
Scottish Charity No: SC020755
Registered Office & Carer Centre:
60 Leith Walk, Edinburgh EH6 5HB
Board of Directors:
The following served as directors of the company and trustees of the charity during the year:
Directors:
Douglas Hendry - Chair and Treasurer
Alison Jarvis - Vice Chair
Ruth Hendery
Marion Morris (resigned 9 October 2024)
James Dadge (appointed 12 June 2024)
Carol Macleod (appointed 12 June 2024 and resigned 27 September 2024)
Sarah Ballard-Smith (resigned 14 August 2024)
Fiona Holligan (appointed 11 December 2024)
Amy Moreno (appointed 11 June 2025)
Senior Staff:
Rosemary McLoughlin Chief Executive Officer
Laura Hill Depute Chief Executive Officer
Auditors:
Thomson Cooper Accountants
3 Castle Court
Carnegie Campus
Dunfermline
KY11 8PB
Bankers:
Co-operative Bank
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT
Key management personnel and remuneration policy
The directors consider the Board of Directors, who are also the trustees, the Chief Executive and the Deputy Chief Executive as the key management personnel of the charity as they are in charge of directing, controlling and operating the charity on a day to day basis.
The Treasurer role is remunerated, in line with the organisation’s governing document. No other director has received any remuneration.
The remuneration of senior staff is reviewed annually.
The trustees, who are also the directors of VOCAL for the purpose of company law, are responsible for preparing the Trustees' 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 trustees 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 trustees 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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees 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.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of VOCAL - Voice of Carers across Lothian (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Report of the Board of Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Report of the Board of Directors has been prepared in accordance with applicable legal requirements.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and non-compliance with laws and regulations. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue, tested a sample of journals to confirm they were appropriate and inspected minutes from meetings held by management and trustees for any reference to breaches of laws and regulations. In addition, we reviewed areas of judgement for indicators of management bias to address these risks.
We identified areas of laws and regulations relevant to the Charity that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operations of the charity,including the Charities and Trustee Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended), employment laws and health and safety legislation
We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and any correspondence from regulators and making enquiries of management.
We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
Trading activities
Investments
Raising funds
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Trading activities
Investments
Raising funds
VOCAL - Voice of Carers across Lothian is a private company limited by guarantee incorporated in Scotland. The registered office is 60 Leith Walk, Edinburgh, EH6 5HB.
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), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
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, 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 Charity has adequate resources to continue in operational existence for a period not less than 12 months. 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 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.
Income from grants is recognised in the period to which the grant relates or when any conditions for the use of the grant have been fulfilled. Any periodic grants received in advance or grant income of a contractual nature received in advance of performance are included as deferred income in creditors. Income form other grants and donations is recognised on receipt.Where a grant or donation is received for a specific purpose, it is included in restricted income and any unexpended portion carried forward as a restricted fund.
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.
Assets costing less than £2,000 are not capitalised in the balance sheet.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
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).
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.
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, 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 charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grants Receivable
SG relates to Scottish Government Funding
CEC relates to City of Edinburgh Council Funding
Consultancy Income
Trading activities
Treasure Tree
Wee Breaks Enterprise
Trading activities
Investments
Carer Support Services
Training for professionals consultations & development
Individual carer grants
Carer support and expenses
Other direct costs
Carer Support Services
Training for professionals consultations & development
Information and publications
Individual carer grants
Carer support and expenses
Other direct costs
Occupancy costs
Office running costs
Professional fees
Other expenditure
Governance costs includes payments to the auditors of £6,930 (2024- £6,500) for audit fees.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The average monthly number of employees during the year was:
The Key Management personnel are defined as Directors, the Chief Executive and Deputy Chief Executive. the remuneration of the Chief Executive and Deputy Chief Executive was £140,784 (2024 - £133,693).
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
Gains and losses
Gains and losses
Edinburgh Health & Social Care Partnership funds the Edinburgh Carer Support and Training, including funding for information and advice, employment support, short breaks, counselling, drugs and alcohol and mental health support.
Midlothian Health & Social Care Partnership funds the Midlothian Carer Support and Training, including funding for information and advice, employment support, short breaks, counselling, drugs and alcohol and mental health support and Midlothian Carer Assistance Fund.
SGN - Warm Energy - funds energy support service for unpaid carers in Edinburgh and Midlothian.
Scottish Government - SiRD are funds provided by the Scottish government through Inspiring Scotland covering Edinburgh and Midlothian services.
Scottish Government - Shared Cared Scotland - Short Breaks are funds provided by Scottish Government through Shared Care Scotland, with two separate awards made to Edinburgh and Midlothian services to provide short break grants to carers.
Wee Breaks Enterprise and Fixed Asset Fund is the operation of the short breaks which consists of a property at Hawthorn Brae which is a legacy gifted to VOCAL by EMMS International through a OSCR reorganisation and two caravans at Seton Sands funded by Midlothian Council and donations both funds are for use in the purchase, operations and maintenance of short breaks accommodation for carers and people with life-limiting conditions.
Scottish Government - Winter Assistance Fund is to provide grants to carers to alleviate the impact of the cost of living crisis.
SG - Scotspirit
Vocal 100 Fund - a monthly lottery which encourages regular giving and raises funds for carer support activities.
These are unrestricted funds which are material to the charity's activities made up as follows:
Incoming resources
Resources expended
Transfers
Incoming resources
Resources expended
Transfers
The designated funds of the charity comprise the funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Counselling contributions - The purpose of the designated fund is to fund counselling in the future.
Wee Breaks - The purpose of the designated fund is to fund repairs, maintenance and replacement in the future from income received from Hawthorn Brae and Seaton Sands.
There were no disclosable related party transactions during the year (2024 - none).
The charity had no material debt during the year.