IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC358414 2024-03-31 SC358414 2025-03-31 SC358414 2024-04-01 2025-03-31 SC358414 2023-03-31 SC358414 2023-04-01 2024-03-31 SC358414 2024-03-31 SC358414 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC358414 ns15:PoundSterling 2024-04-01 2025-03-31 SC358414 ns11:FRS102 2024-04-01 2025-03-31 SC358414 ns0:IndependentExaminationCharity 2024-04-01 2025-03-31 SC358414 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC358414 ns11:FullAccounts 2024-04-01 2025-03-31 SC358414 ns0:CharitiesSORP 2024-04-01 2025-03-31 SC358414 ns16:EnglandWales 2024-04-01 2025-03-31 SC358414 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC358414 ns0:Trustee2 2024-04-01 2025-03-31 SC358414 ns0:Trustee3 2024-04-01 2025-03-31 SC358414 ns0:Trustee1 2024-04-01 2025-03-31 SC358414 ns0:Trustee4 2024-04-01 2025-03-31 SC358414 ns0:Trustee5 2024-04-01 2025-03-31 SC358414 ns0:Trustee6 2024-04-01 2025-03-31 SC358414 ns0:Trustee7 2024-04-01 2025-03-31 SC358414 ns0:Trustee8 2024-04-01 2025-03-31 SC358414 ns0:Trustee9 2024-04-01 2025-03-31 SC358414 ns0:Trustee10 2024-04-01 2025-03-31 SC358414 ns11:CompanySecretary1 2024-04-01 2025-03-31 SC358414 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC358414 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC358414 ns0:Activity8 2024-04-01 2025-03-31 SC358414 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC358414 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC358414 ns0:Activity8 2023-04-01 2024-03-31 SC358414 ns0:TotalUnrestrictedFunds 2024-03-31 SC358414 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC358414 ns0:TotalUnrestrictedFunds 2025-03-31 SC358414 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC358414 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 SC358414 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-03-31 SC358414 ns10:WithinOneYear 2025-03-31 SC358414 ns10:WithinOneYear 2024-03-31 SC358414 1 2024-04-01 2025-03-31 SC358414 2 2024-04-01 2025-03-31 SC358414 3 2024-04-01 2025-03-31 SC358414 1 2024-04-01 2025-03-31 SC358414 1 2023-04-01 2024-03-31 SC358414 ns10:OwnedAssets 2024-04-01 2025-03-31 SC358414 ns10:OwnedAssets 2023-04-01 2024-03-31 SC358414 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC358414 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC358414 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-04-01 2024-03-31 SC358414 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 SC358414 ns10:ComputerEquipment 2024-03-31 SC358414 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC358414 ns10:ComputerEquipment 2025-03-31 SC358414 ns10:ComputerEquipment 2024-03-31 SC358414 ns10:WithinOneYear 2024-04-01 2025-03-31

REGISTERED COMPANY NUMBER: SC358414 (Scotland)

REGISTERED CHARITY NUMBER: SC042000

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

In Control Scotland

| In Control Scotland |

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

| Report of the Trustees | 1 |

| Independent Examiner's Report | 7 |

| Statement of Financial Activities | 8 |

| Balance Sheet | 9 |

| Notes to the Financial Statements | 11 |

| In Control Scotland (Registered number: SC358414) |

Report of the Trustees

for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal objectives of the charity are:

- to provide support to people who, by reason of disability, age, ill health or some similar cause, have need of additional support;

- to enable people who need additional support to lead an ordinary life, and;

- to advance the education of the public in relation to the needs of people who need additional support.

Public benefit

The charity meets the definition of a public benefit entity under FRS 102.

Grantmaking

Grantmaking is undertaken at the discretion of the Trustees in keeping with the objectives of the charity.

| In Control Scotland (Registered number: SC358414) |

Report of the Trustees

for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year we achieved the following objectives:

- Our staff team remained at 6 members with over half of the team bringing their personal experience of disability or unpaid care to our work.

- We facilitated two Action Learning Sets to promote improvement in self-directed support covering the themes of Flexible Use of Carers Budgets and Option 2 for Support Providers. These brought people working in SDS improvement together in a collegiate space to learn from each other, share practice and collaborate on ideas for change. We also welcomed guest speakers to share innovations and inspire participants to think creatively.

- We carried out demonstration projects with local authorities where we took an in-depth look into a challenge they face and co-produced potential solutions with participants. This cooperative approach included people delivering services and those using them, either for themselves or for loved ones, allowing for a fuller perspective and a richer set of solutions.

- We held the fourth cohort of our national coproduction project Working Together for Change, and for the second time delivered a local version, this year in West Lothian. Both brought together people with experience of using and care to improve practice in Self-Directed Support.

- We were active participants in the National Self-Directed Support Collaboration, where we took the lead on engaging with people with lived and loved experience of self-directed support, to ensure their views are heard in national improvement work.

- We worked in various local authorities via demonstration projects to help them work through a programme of change for their staff and supported people.

- We worked with a local authority to develop a new tool to contract with non-regulated support providers via option 2. This is an important step towards embedding true flexibility in the spirit of the SDS legislation.

- We published research entitled 'Pooled Budgets in Self-Directed Support', which explored the use of pooled budgets and shared resources as a way to reach outcomes. We shared our learning through webinars, lunchtime sessions, and at national events.

- We gave evidence to the Health, Social Care, and Sport Committee of Scottish Parliament on two key topics: firstly, representing the National SDS Collaboration, on the National Care Service (Scotland) Bill; and, secondly on the post-legislative scrutiny inquiry on the Social Care (Self-Directed Support) (Scotland) Act.

- We were commissioned by two Health and Social Care Partnerships to carry out a range of innovative developmental tasks. Firstly, we continued to support NHS Highland via a Human Learning Systems approach to support transformational change in rural communities, focusing on creating a local care model. Secondly, we carried out an evaluation of West Dunbartonshire HSCP's assessment processes and practice, supporting them to explore a more person-centred and rights-based approach. Also, we were commissioned by Voluntary Action Angus to create a collaborative approach to funding with third sector partners.

- We were commissioned by several Health and Social Care Partnerships to deliver training for frontline workers and managers in person-centred approaches and self-directed support. We facilitated development sessions with teams and training in campaigning and advocacy for disabled adults. We also continued our regular 'Getting to Grips with SDS' half day online training, offering this for free to unpaid carers and people using social care support.

- We launched our Person Centred Planning Academy with the support of funding from the Alliance's Self-Management Fund. This innovative project involves training people with lived experience of disability or unpaid care to be person-centred planners.

- We took part in a wide range of working groups with a range of partners, including Social Work Scotland, Self-Directed Support Scotland, and a variety of national and local partners.

| In Control Scotland (Registered number: SC358414) |

Report of the Trustees

for the Year Ended 31 March 2025

- We were funded by IMPACT to co-produce toolkits on the deinstitutionalization of Autistic people and people with learning disabilities, for professionals and people with lived experience.

- We continued to support the New Routes Home collaboration, coordinating meetings of people committed to ending the institutionalisation of autistic people and carrying out case work with two families.

- We spoke at several national and international events and contributed to podcasts, sharing insights from our work to support the wider implementation of self-direction and rights-based approaches .

- We continued to offer tailored 1-2-1 and general information, advice and support to people who either contacted us or were referred to In Control Scotland because they needed help to access their rights and get the right support.

- We continued to work in partnership with a wide range of people and organisations, actively supporting a movement towards positive change in social care. We are grateful for the support and solidarity of all of our partner organisations.

FINANCIAL REVIEW

Financial position

The financial statements show the overall position of the charity at the year end, together with the income and expenditure for the year. The financial statements show total incoming resources of £267,191 (2024 - £233,409) and resources expended of £251,767 (2024 - £220,750), with a surplus of £15,424 (2024 - £12,659) being generated. The surplus of £15,424 relates to: a surplus of £15,609 (2024 - £20,916) in the unrestricted general fund, with an overall deficit in restricted funds of £185 (2024 - £8,257).

Principal funding sources

The principle funding source of the charity has been grants awarded by several different agencies. This continues to be the case for the forthcoming year.

Investment policy and objectives

The Memorandum and Articles of Association confer no investment powers on the Trustees and the charity holds no such assets.

Reserves policy

The aim of the charity is to operate under a break-even position after accounting for an appropriate share of support and administration costs incurred. The Trustees believe that the charity should hold financial reserves to ensure the charity can continue to operate and meet the needs of the beneficiaries. The Trustees therefore consider that it is prudent to set aside an amount equivalent to three months operating expenditure - the Trustees are satisfied that this policy is substantively being achieved at the year end date. The present level of reserves are as shown on the balance sheet. As at 31 March 2025, the charity held total funds of £74,168 (2024 - £58,744), of which £57,503 (2024 - £57,685) was unrestricted and £16,665 (2024 - £1,059) was restricted.

| In Control Scotland (Registered number: SC358414) |

Report of the Trustees

for the Year Ended 31 March 2025

FUTURE PLANS

In Control Scotland's Purpose Statement is as follows:

'In Control Scotland believes that everyone should be in control to live the life they choose. Sometimes, people with support needs face barriers to this. We are here to build a fairer and more inclusive system of health and social care. We do this by walking alongside people to challenge approaches that don't work, break down barriers, and find solutions.'

In Control Scotland remains a values-based organisation, committed to the principles of enabling people with support needs to have greater control over the way support is organised and delivered in their lives, and ensuring they have equitable access to ordinary activities that facilitate a good life in their communities. Our work also continues to be informed and directed by our understanding and the contribution of the personal lived experience of disabled people and their families. We will continue to advocate for a cultural change and a shift in power in the way that supports and services are organised, so that individuals and families have choice, control, and flexibility in their supports and are able to use all the resources available to them in a way that is most useful and meaningful to them.

Our 2022-25 strategy is now coming to an end, and our new strategy will be launched at our AGM in 2025, along with a a revision to our key Governing Document and a fresh new brand identity to take us into the future. Our new strategy will build on our strengths and our mission to support a fairer, more inclusive society for all of Scotland's citizens. This will be complemented by a continued operational focus in 2025-26 on:

- Delivering activities, support, and opportunities to learn and share for people interested in the successful implementation of self-directed support and rights-based approaches.

- Delivering our Scottish Government grant-funded work in support of the delivery of the National SDS Improvement Plan:

o Supporting two cohorts of Working Together for Change, one national and one local cohort.

o Demonstration projects to improve processes in options 2 and 3, promoting flexibility and reducing bureaucracy.

o Action learning sets to create peer-led spaces for collaboration and change in flexible use of carers' budgets and developing approaches to pooled budgets.

o Developing flexible and ethical procurement methods for social care support, including exploring human rights, alliances, and flexible use of budgets.

o Producing research and learning on Self-directed Support for children and families' services.

o Testing a model Resource Allocation System for adults.

o Mobilizing people with lived experience to make contributions towards local and national policy through the National SDS collaboration.

- Developing and delivering our innovative Person Centred Planning Academy.

- Creating sustainable funding opportunities for our work championing inclusion, equity, and rights-based approaches.

- Growing our earned income through training and consultancy.

- Harnessing the insight, knowledge, and expertise of our programme graduates to inform our work, develop new opportunities, and create a movement for change.

- Working closely with Scottish Government, our graduates, our partners, and other stakeholders to inform improvement in social care support policy and legislation, with a focus on inclusion and equity.

- Developing innovative approaches and new ideas by working in partnership with people, providers, and statutory services, seeking out new opportunities and nurturing existing relationships to overcome the current challenges in the social care landscape.

| In Control Scotland (Registered number: SC358414) |

Report of the Trustees

for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

In Control Scotland is a company limited by Guarantee, incorporated on 21 April 2009 and registered as a charity on 6 January 2011. The charity was formed under a Memorandum of Association which established its objects and powers 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.

Recruitment and appointment of new trustees

The directors of the company are also the charity trustees for the purposes of charity law and under the company's Articles are known as the Board of Directors.

Directors were originally equally drawn from SCLD and ALTRUM, the two organisations that founded the company. Subsequently, Directors seek new members with relevant and appropriate skills. It is a principle of In Control Scotland to include individuals that use services and carers on the Board. Potential Directors are invited to meet the current members of the board. Under the requirements of the Memorandum and Articles of Association, Trustees are elected to serve initially for a period of one year after which they must be re-elected at the next Annual General Meeting. Subsequently, Trustees are able to serve for a three year term, which may be further renewed.

Organisational structure

The charity is run by the Trustees which usually meet on a quarterly basis to review developments and review policy. At these meetings, the trustees agree a broad strategy and areas of activity for the charity, including reserves, risk management policies and performance. Decisions taken at the meeting are delegated to staff and associates.

Key management remuneration

Key management personnel are entitled to remuneration under article 6.1 of the Memorandum and Articles of Association.

Financial & risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity. The main risks faced include; the continued uncertainty around funding streams and lack of viable alternatives, and reputational risk of not delivering on expected projects. Trustees are satisfied that systems and procedures are in place to mitigate the exposure to the major risks. Risk assessments are made on a regular basis.

All In Control Scotland trustees share responsibility for the running of the organisation and for any decisions which are taken. To support it in meeting these requirements, the Finance and Risk Management Committee is delegated by the In Control Scotland Board to oversee the organisation’s:

· Financial monitoring and reporting processes.

· Processes relating to risk management and internal control including financial, reputational, compliance, operational (including IT systems) and strategic risks.

· Annual independent examination of the organisation’s accounts.

The committee will bring to the In Control Scotland Board any matters which require their attention and/or any related recommendations for approval that come from this work.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC358414 (Scotland)

Registered Charity number

SC042000

Registered office

C/O Neighbourhood Networks

Suite 421A, The Pentagon Centre

36-38 Washington Street

Glasgow

G3 8AZ

| In Control Scotland (Registered number: SC358414) |

Report of the Trustees

for the Year Ended 31 March 2025

Trustees

C A Bruce

D Kelly

G A Magowan

A L Milroy

M D Robertson

C Coggrave

O O Fagbiele

S J Lewa

C Shepherd

E Vizcay

Company Secretary

P Lunn

Independent Examiner

Gillespie & Anderson

Chartered Accountants

147 Bath Street

Glasgow

G2 4SN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of In Control Scotland for the purposes of company law) are responsible for preparing the Report of the Trustees 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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those 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;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Independent Examiner, Alastair Stewart BA (Hons) CA, of Gillespie & Anderson, Chartered Accountants, has expressed a willingness to continue in office.

Approved by order of the board of trustees on 20 October 2025 and signed on its behalf by:

P Lunn - Secretary

Independent Examiner's Report to the Trustees of

In Control Scotland

I report on the accounts for the year ended 31 March 2025 set out on pages eight to twenty one.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1) | which gives me reasonable cause to believe that, in any material respect, the requirements

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

- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Alastair Stewart BA(Hons) CA

The Institute of Chartered Accountants of Scotland

Gillespie & Anderson

Chartered Accountants

147 Bath Street

Glasgow

G2 4SN

20 October 2025

| In Control Scotland |

Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

for the Year Ended 31 March 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | - |  | - |  | - |  | 200 |

Charitable activities | 4

Charitable activities | 33,141 |  | 233,379 |  | 266,520 |  | 232,976 |

Investment income | 3 | 666 |  | 5 |  | 671 |  | 233 |

Total | 33,807 |  | 233,384 |  | 267,191 |  | 233,409 |

EXPENDITURE ON

Charitable activities | 5

Charitable activities | 32,965 |  | 218,802 |  | 251,767 |  | 220,750 |

NET INCOME | 842 |  | 14,582 |  | 15,424 |  | 12,659 |

Transfers between funds | 15 | (1,027 | ) | 1,027 |  | - |  | - |

Net movement in funds | (185 | ) | 15,609 |  | 15,424 |  | 12,659 |

RECONCILIATION OF FUNDS

Total funds brought forward | 57,685 |  | 1,059 |  | 58,744 |  | 46,085 |

TOTAL FUNDS CARRIED FORWARD | 57,500 |  | 16,668 |  | 74,168 |  | 58,744 |

| In Control Scotland (Registered number: SC358414) |

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 12 | 1,328 |  | - |  | 1,328 |  | 2,145 |

CURRENT ASSETS |

Debtors | 13 | 7,353 |  | - |  | 7,353 |  | 36,826 |

Cash at bank and in hand | 57,626 |  | 29,554 |  | 87,180 |  | 42,813 |

64,979 |  | 29,554 |  | 94,533 |  | 79,639 |

CREDITORS |

Amounts falling due within one year | 14 | (8,804 | ) | (12,889 | ) | (21,693 | ) | (23,040 | )

NET CURRENT ASSETS | 56,175 |  | 16,665 |  | 72,840 |  | 56,599 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 57,503 |  | 16,665 |  | 74,168 |  | 58,744 |

NET ASSETS | 57,503 |  | 16,665 |  | 74,168 |  | 58,744 |

FUNDS | 15

Unrestricted funds | 57,503 |  | 57,685 |

Restricted funds | 16,665 |  | 1,059 |

TOTAL FUNDS | 74,168 |  | 58,744 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

| In Control Scotland (Registered number: SC358414) |

Balance Sheet - continued

31 March 2025

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

The financial statements were approved by the Board of Trustees and authorised for issue on 20 October 2025 and were signed on its behalf by:

G A Magowan - Trustee

| In Control Scotland |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Presentation currency

| The financial statements are presented in pound sterling (£) which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Going Concern

| The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. There are sufficient cash resources and reserves at the year end.

| Critical accounting judgements and key sources of estimation uncertainty

| The Trustees have made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The Trustees estimates, assumptions and judgements that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in the associated notes.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Donations are recognised when the charity is entitled to the income, receipt of the income is probable and the amount can be measured reliably. Legacy income is recognised when it is probable that it will be received.

| Charitable activities income is received from the sale of goods and services offered as part of the charitable activities of the charity.Income from performance related grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliability.

| Investment income is included when receipt is probable and the amount can be measured reliably.

| Other income consists of income received from contributions towards charity expenses which are outwith donations, legacies, charitable activities and other trading activities.

| Volunteers

| In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the financial statements due to inaccurate measurement bases.

| Expenditure

| Expenditure has been classified under the headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

| Expenditure is recognised on an accrual basis when a legal liability is incurred, payment of the liability is probable and the amount can be measured reliably. The amount includes any VAT which cannot be fully recovered. VAT is reported as part of the expenditure to which it relates.

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| Expenditure

| Charitable activities comprise all resources expended undertaking work to meet the charity's charitable objectives. Such costs include the direct costs of charitable activities approved by the charity and all support costs relating to these activities. Governance costs include direct resources expended in the general running of the charity and are primarily associated with constitutional and statutory requirements. These costs are allocated entirely to charitable activities.

| Allocation and apportionment of costs

| Support costs are allocated wholly to charitable activities. Whilst the Trustees recognise that a small part of some items of expenditure included in support costs do relate to indirect governance costs, they are of the opinion that the time and costs involved in performing such an analysis outweigh the potential benefits arising from any such work.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value (after impairment losses) of each asset over its estimated useful life or if held under a finance lease, over the lease term, whichever is the shorter.

| Computer Equipment - 25% on cost

| All tangible fixed assets having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. It is the charity's policy to capitalise all relevant expenditure greater than £500.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Funds are classified as either unrestricted funds or restricted funds, defined as follows:

| Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees' discretion to apply the funds.

| Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal process, but still within the wider objects of the charity.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Financial instruments

| The charity has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors, and creditors.

| Cash and cash equivalents comprise cash at bank and on hand and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, other debtors are stated at cost less losses for bad debts.

| Creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, creditors are stated at cost.

| Employment benefits

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES - continued

| The total cost of employee benefits to which employees have become entitled as a result of service rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Provisions for liabilities

| A provision is initially recognised when there is an obligation at the balance sheet date as the result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | - |  | 200 |  |

3. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 671 |  | 233 |  |

4. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Training and consultancy | Charitable activities | 33,516 |  | 57,976 |  |

| Grants | Charitable activities | 233,004 |  | 175,000 |  |

266,520 |  | 232,976 |  |

| Grants received, included in the above, are as follows:

| 2025 |  | 2024

£ | £ |

| Social Care & National Care Service | 179,320 |  | 175,000 |  |

| National Lottery Awards for All | 19,877 |  | - |  |

| The Stafford Trust | 5,000 |  | - |  |

| Health and Social Care Alliance Scotland | 28,807 |  | - |  |

233,004 |  | 175,000 |  |

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | CHARITABLE ACTIVITIES COSTS

| Direct | Support |

| Costs (see | costs (see |

| note 6) | note 7) | Totals

£ | £ | £ |

| Charitable activities | 220,180 |  | 31,587 |  | 251,767 |  |

6. | DIRECT COSTS OF CHARITABLE ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Staff costs | 198,247 |  | 175,331 |  |

| Room hire & catering | 9,458 |  | 5,435 |  |

| Project expenses | 11,848 |  | 12,925 |  |

| Participant expenses | 627 |  | 2,025 |  |

220,180 |  | 195,716 |  |

7. | SUPPORT COSTS

| Governance |

| Management |  | costs |  | Totals

£ | £ | £ |

| Charitable activities | 21,571 |  | 10,016 |  | 31,587 |  |

| Support costs, included in the above, are as follows: |

| Management |

| 2025 |  | 2024

| Charitable |  | Total

| activities |  | activities

£ | £ |

| Insurance | 3,301 |  | 1,149 |  |

| Telephone & internet | 2,449 |  | 2,599 |  |

| Advertising | 48 |  | 316 |  |

| Sundries | 4,278 |  | 2,204 |  |

| Management fees | 1,800 |  | 1,800 |  |

| Travel & Subsistence | 8,335 |  | 7,409 |  |

| Recruitment expenses | - |  | 309 |  |

| Subscriptions | 83 |  | 807 |  |

| Bank charges | 460 |  | 507 |  |

| Depreciation of tangible and heritage assets | 817 |  | 976 |  |

21,571 |  | 18,076 |  |

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | SUPPORT COSTS - continued

| Governance costs |

| 2025 |  | 2024

| Charitable |  | Total

| activities |  | activities

£ | £ |

| Examination fees | 2,516 |  | 1,900 |  |

| Book-keeping and accounts | 7,500 |  | 5,058 |  |

10,016 |  | 6,958 |  |

8. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 817 |  | 976 |  |

9. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 176,734 |  | 155,949 |  |

| Social security costs | 12,384 |  | 9,781 |  |

| Other pension costs | 9,129 |  | 9,601 |  |

198,247 |  | 175,331 |  |

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

| 2025 |  | 2024

| Admin | 6 |  | 5 |  |

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

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 200 |  | - |  | 200 |

| Charitable activities

| Charitable activities | 57,976 |  | 175,000 |  | 232,976 |

| Investment income | 233 |  | - |  | 233 |

| Total | 58,409 |  | 175,000 |  | 233,409 |

| EXPENDITURE ON

| Charitable activities

| Charitable activities | 37,493 |  | 183,257 |  | 220,750 |

| NET INCOME/(EXPENDITURE) | 20,916 |  | (8,257 | ) | 12,659 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 36,769 |  | 9,316 |  | 46,085 |

| TOTAL FUNDS CARRIED FORWARD | 57,685 |  | 1,059 |  | 58,744 |

12. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024 and 31 March 2025 | 4,452 |  |

| DEPRECIATION

| At 1 April 2024 | 2,307 |  |

| Charge for year | 817 |  |

| At 31 March 2025 | 3,124 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,328 |  |

| At 31 March 2024 | 2,145 |  |

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 6,000 |  | 36,260 |  |

| Prepayments | 1,353 |  | 566 |  |

7,353 |  | 36,826 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 3,709 |  | 2,259 |  |

| Social security and other taxes | 4,032 |  | 3,577 |  |

| Accruals and deferred income | 13,952 |  | 17,204 |  |

21,693 |  | 23,040 |  |

| Deferred income |  |

|  | £ |  | £ |  |

| As at 1 April 2024 |  | 10,303 |  | - |  |

| Amounts released during the year |  | (10,303 | ) | - |  |

| Amount deferred in current year |  | 9,603 |  | 10,303 |  |

| As at 31 March 2025 |  | 9,603 |  | 10,303 |  |

| Deferred income relates to funding received in the year to 31 March 2025 in relation to the provision of services in the year to 31 March 2026.

15. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.24 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General Fund | 57,685 |  | 845 |  | (1,027 | ) | 57,503 |  |

| Restricted funds

| Partners in Policymaking | - |  | 6,168 |  | - |  | 6,168 |  |

| Working Together for Change | - |  | (1,027 | ) | 1,027 |  | - |  |

| CitizenFest | 1,005 |  | (1,000 | ) | - |  | 5 |  |

| Stay Up Late | 54 |  | (54 | ) | - |  | - |  |

| Option 2 | - |  | 754 |  | - |  | 754 |  |

| SDS Improvement Plan | - |  | 772 |  | - |  | 772 |  |

| PCP Academy | - |  | 8,966 |  | - |  | 8,966 |  |

1,059 |  | 14,579 |  | 1,027 |  | 16,665 |  |

| TOTAL FUNDS | 58,744 |  | 15,424 |  | - |  | 74,168 |  |

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

15. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General Fund | 33,807 |  | (32,962 | ) | 845 |  |

| Restricted funds

| Partners in Policymaking | 24,879 |  | (18,711 | ) | 6,168 |  |

| Working Together for Change | 14,180 |  | (15,207 | ) | (1,027 | ) |

| Resource Allocation | 2,400 |  | (2,400 | ) | - |  |

| CitizenFest | - |  | (1,000 | ) | (1,000 | ) |

| Stay Up Late | 375 |  | (429 | ) | (54 | ) |

| Option 2 | 1,501 |  | (747 | ) | 754 |  |

| Option 3 | 3,200 |  | (3,200 | ) | - |  |

| SDS Improvement Plan | 158,041 |  | (157,269 | ) | 772 |  |

| PCP Academy | 28,808 |  | (19,842 | ) | 8,966 |  |

233,384 |  | (218,805 | ) | 14,579 |  |

| TOTAL FUNDS | 267,191 |  | (251,767 | ) | 15,424 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General Fund | 36,769 |  | 20,916 |  | 57,685 |  |

| Restricted funds

| Partners in Policymaking | 7,096 |  | (7,096 | ) | - |  |

| CitizenFest | 2,091 |  | (1,086 | ) | 1,005 |  |

| Stay Up Late | 129 |  | (75 | ) | 54 |  |

9,316 |  | (8,257 | ) | 1,059 |  |

| TOTAL FUNDS | 46,085 |  | 12,659 |  | 58,744 |  |

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

15. | MOVEMENT IN FUNDS - continued

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General Fund | 58,409 |  | (37,493 | ) | 20,916 |  |

| Restricted funds

| Partners in Policymaking | - |  | (7,096 | ) | (7,096 | ) |

| Individual Service | 44,716 |  | (44,716 | ) | - |  |

| Working Together for Change | 55,812 |  | (55,812 | ) | - |  |

| Resource Allocation | 19,178 |  | (19,178 | ) | - |  |

| CitizenFest | - |  | (1,086 | ) | (1,086 | ) |

| Stay Up Late | - |  | (75 | ) | (75 | ) |

| Carers | 14,215 |  | (14,215 | ) | - |  |

| Option 3 | 21,900 |  | (21,900 | ) | - |  |

| Commissioning | 19,179 |  | (19,179 | ) | - |  |

175,000 |  | (183,257 | ) | (8,257 | ) |

| TOTAL FUNDS | 233,409 |  | (220,750 | ) | 12,659 |  |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.4.23 |  | in funds |  | funds |  | 31.3.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General Fund | 36,769 |  | 21,761 |  | (1,027 | ) | 57,503 |  |

| Restricted funds

| Partners in Policymaking | 7,096 |  | (928 | ) | - |  | 6,168 |  |

| Working Together for Change | - |  | (1,027 | ) | 1,027 |  | - |  |

| CitizenFest | 2,091 |  | (2,086 | ) | - |  | 5 |  |

| Stay Up Late | 129 |  | (129 | ) | - |  | - |  |

| Option 2 | - |  | 754 |  | - |  | 754 |  |

| SDS Improvement Plan | - |  | 772 |  | - |  | 772 |  |

| PCP Academy | - |  | 8,966 |  | - |  | 8,966 |  |

9,316 |  | 6,322 |  | 1,027 |  | 16,665 |  |

| TOTAL FUNDS | 46,085 |  | 28,083 |  | - |  | 74,168 |  |

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

15. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General Fund | 92,216 |  | (70,455 | ) | 21,761 |  |

| Restricted funds

| Partners in Policymaking | 24,879 |  | (25,807 | ) | (928 | ) |

| Individual Service | 44,716 |  | (44,716 | ) | - |  |

| Working Together for Change | 69,992 |  | (71,019 | ) | (1,027 | ) |

| Resource Allocation | 21,578 |  | (21,578 | ) | - |  |

| CitizenFest | - |  | (2,086 | ) | (2,086 | ) |

| Stay Up Late | 375 |  | (504 | ) | (129 | ) |

| Carers | 14,215 |  | (14,215 | ) | - |  |

| Option 2 | 1,501 |  | (747 | ) | 754 |  |

| Option 3 | 25,100 |  | (25,100 | ) | - |  |

| Commissioning | 19,179 |  | (19,179 | ) | - |  |

| SDS Improvement Plan | 158,041 |  | (157,269 | ) | 772 |  |

| PCP Academy | 28,808 |  | (19,842 | ) | 8,966 |  |

408,384 |  | (402,062 | ) | 6,322 |  |

| TOTAL FUNDS | 500,600 |  | (472,517 | ) | 28,083 |  |

| Unrestricted fund

| General fund - To receive the normal income and pay the normal running expenses of the charity.

| Restricted funds

| Partners in Policy Making - A family and individual leadership programme.

| Individual Service - Supporting the sustainable development of option 2 of self-directed support.

| Working Together for Change - A national coproduction programme to improve self-directed support.

| Resource Allocation - Supporting the development of equitable models of allocating resources.

| CitizenFest - A national celebration of inclusive citizenship with We Are One Scotland. A grant was received from Awards for All to support Citizenfest, a hybrid online/in-person event in Glasgow which brought together speakers and performers in a festival of inclusive citizenship.

| Stay Up Late - A national campaign about the right of people with learning disabilities to live a good life.

| Option 2 - An initiative aimed at developing contractual models that increase workforce confidence and efficiency in offering it.

| Option 3 - Case study research into emerging person centred practice in option 2.

| SDS Improvement Plan - Funding of various projects with the aim of developing people in line with the outcomes as set out by Skills Development Scotland.

| PCP Academy - This innovative project involves training people with lived experience of disability or unpaid care to be person-centred planners.

| The following funds were closed in the year to 31 March 2025 as the income was utilised in full:

| Carers - Exploring more flexible use of carers budgets through self directed support.

| Commissioning - Supporting practitioners to explore alternative models of commissioning.

| Transfers between funds

| The sum of £1,027 was transferred from the general unrestricted fund to the Working Together for Change restricted fund to meet the overspend incurred.

| In Control Scotland |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

16. | EMPLOYEE BENEFIT OBLIGATIONS

| The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £9,129 in the year (2024 - £9,601). As at 31 March 2025, the sum of £nil (2024 - £1,423) of pension contributions was included in accrued charges.

17. | CONTINGENT LIABILITIES

| A contingent liability exists whereby the charity shall not dispose of any assets, without prior written consent of the Scottish Ministers, funded in part or in whole, with grant funds within five years of the asset being acquired. During that period the Scottish Ministers shall be entitled to the proceeds of disposal (or the relevant proportion of the proceeds based on the percentage of grant funding used in connection with the acquisition of the asset against the whole proceeds. The Scottish Ministers shall also be entitled to the relevant proportion of any proceeds resulting from any provision included as a condition of sale. Recovery by the Scottish Ministers shall not be required where the value of the asset is less than £1,000 at the time of disposal.

| The charity shall also not, without prior written consent of the Health and Social Care Alliance dispose of any equipment purchased with grant funds within six years of the award being made, where the equipment has a minimum value of £1,000 at the time of disposal.

18. | RELATED PARTY DISCLOSURES

| No donations were made by Trustees during the current financial year or the year to 31 March 2024.

| The total remuneration received by key management personnel in the year to 31 March 2025 was £58,812 (2024 - £58,152).